New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Bronxville Union Free School District, Carmel Central School District, Crown Point Central School District, Fredonia Central School District, Syosset Central School District and the Warrensburg Central School District.
"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 did not have written agreements with 10 providers who were paid a total of nearly $395,000 during the audit period. The district used providers for as many as 13 years without seeking competition. Also, officials did not always obtain quotes for goods and services, as required.
Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling $89,165. For two collections totaling $5,144, sales tax totaling $431 was not set aside for remittance to the state.
Although claims were supported by adequate documentation and for appropriate purposes, they were not always audited and approved before payment. The treasurer printed and signed checks before the claims auditor audited and approved the corresponding claims.
The board overestimated appropriations by more than $5.7 million over a three-year period, resulting in annual operating surpluses and a fund balance increase of more than $2 million (52 percent). As of June 30, 2017, unrestricted fund balance totaled more than $3.3 million and was 11 percent of the 2017-18 budgeted appropriations, exceeding the statutory limit by more than $2.1 million.
District officials have established adequate procedures over payroll to ensure that compensation paid and benefits provided to employees are accurate.
District officials annually overestimated appropriations from 2014-15 through 2016-17 and it appears they did so again in 2017-18. Unrestricted fund balance ranged between 7.6 and 14.4 percent of ensuing years' appropriations, exceeding the statutory limit.
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