New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of North Warren Central School District, Plainedge Union Free School District and the Tapestry Charter School.
In an era of limited resources and increased accountability, it's critical that schools make every dollar count, DiNapoli said. By auditing school district and charter school finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.
The district's budgets included appropriated fund balance that was not used as planned to fund operations. As a result, the unrestricted fund balance increased to almost $2.26 million, or 17 percent, of the ensuing year's budgeted appropriations, exceeding the statutory limit.
Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (Nassau County)
District officials overestimated expenditures by a total of more than $15 million for fiscal years 2013-14 through 2015-16. The district also maintained five reserve funds with balances totaling $23.3 million as of June 30, 2016; four were overfunded. District officials also did not ensure that the extra-classroom activity funds cash receipts process was administered in accordance with guidelines.
The board did not adopt a comprehensive purchasing policy. School officials did not obtain the required quotes for six vendors paid $112,611. Although the invoices examined were for appropriate school purposes, when officials do not seek competition when procuring goods and services, they lack assurance that the procurements are at the best price.
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