New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Coxsackie-Athens Central School District, New Suffolk Common School District, Onondaga Central School District and Roscoe 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."
Coxsackie-Athens Central School District – Procurement and Claims Audit (Greene County)
District officials did not seek competition for professional services obtained from seven providers who were paid a total of $172,184 in 2016-17. In addition, district officials did not require written quote documentation for purchases from 11 purchase contract vendors totaling $91,585 and four public work contract vendors totaling $27,319 in 2016-17.
New Suffolk Common School District – Board Oversight and Local Finance Law (Suffolk County)
The treasurer's duties are not properly segregated. The treasurer is permitted to perform all financial duties with no oversight and, in some instances, without a claims audit. District officials do not review bank statements and canceled check images or certify payroll. The board and district officials did not provide adequate oversight over disbursements. Finally, the board did not comply with local finance law when authorizing $220,000 of borrowing using a line of credit.
Onondaga Central School District – Financial Condition Management and Fuel Records (Onondaga County)
Adopted budgets consistently overestimated appropriations due to conservative budget practices. As a result, the district experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During the past two years, the district's total fund balance has increased nearly $1.6 million, or 43 percent. The district allocated most of the fund balance increase to its reserve funds. In addition, auditors also found district fuel inventory reconciliations were not documented or reviewed.
Roscoe Central School District – Cost-effective and Equitable Expenditure Controls (Sullivan County)
District officials effectively controlled expenditures, saving approximately $1.1 million since 2014-15, by keeping certain special education classes in-house and sharing officials with other districts. For example, in 2015-16 the district entered into an agreement with Livingston Manor Central School District to share a business official position. As a result, district officials reduced total expenditures for this position by approximately $156,000, or 36 percent over the past three years.
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