New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued.
Payroll calculation errors cost the district $3,638. In addition, errors totaling $9,100 occurred with manual leave accrual entries. Auditors also found five employees had 21 time sheets lacking proper approvals and two employees had eight time sheets that were missing.
District officials did not have documentation that they were only paying for transportation for students that lived in the district. Auditors requested documentation for 300 students and found that documentation for 93 of those students were missing. In addition, auditors found deficiencies, such as no proof of address for 54 of the 193 new students’ applications and no proof of birthdate for 15 students.
District officials did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Auditors also found that had officials invested available funds in a financial institution with higher available interest rates, interest earnings could have been increased by $45,330 during the audit.
Auditors found appropriations were overestimated resulting in an operating surplus of $6.2 million in 2016-17. In addition, district officials made excessive year-end budget transfers in 2016-17 and in 2017-18 without board approval.
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