New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued.
The district reported unrestricted fund balance that exceeded the statutory limit from 2014-15 through 2016-17 by an annual average of approximately $860,000. Unrestricted fund balance exceeded the statutory limit because the board and district officials consistently overestimated appropriations.
The district lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. The district did not submit any claims for reimbursement from 2011-12 through 2014-15 or submit claims for all eligible services provided from 2015-16 through 2017-18. Had services been appropriately claimed, the district could have realized potential revenues of more than $50,000.
Although claims were supported by adequate documentation and for appropriate purposes, they were not always audited and approved before payment. During the audit period, 45 debit card transactions totaling $24,405 were not audited and approved.
District officials overestimated expenditures by an annual average of $1.2 million from fiscal years 2014-15 through 2016-17. As a result, the district’s unrestricted fund balance exceeded the statutory limit. Auditors also found three of the district’s reserve funds were overfunded.
The board did not appoint a faculty counselor, faculty auditor or a central treasurer as required. The ECA clubs did not maintain a separate, independent set of records.
Auditors reviewed 10 professional service providers paid a total of $422,677 and found the district did not seek competition for eight providers paid over $300,000. Because district officials did not always seek competition to secure professional services, the services may not have been obtained for the best value.