New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued.
District officials implemented well-designed internal controls over the claims audit process.
Auditors reviewed 82 claims totaling $560,008 of the $4.5 million (12 percent) claims paid during the audit period and found that for the claims reviewed, procedures were followed and claims were adequately documented, for appropriate purposes and properly audited and approved before payment.
The board and district officials could have improved their management of a 2016 capital project. Auditors determined that district officials did not always obtain competitive pricing or obtain alternative proposals or quotations for project purchases. The board also did not always approve change orders.
In addition, monthly financial reporting to the board did not include an itemization of all project costs.
Auditors determined that district officials have not performed an analysis of reserve funds as the district’s reserve policy requires. As a result, officials could not demonstrate the need to retain approximately $2.1 million in four reserves. District officials have developed a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. The plan was not adopted in the board’s meeting minutes.
The tax collector did not maintain complete, accurate and timely records. In addition, the board and district officials did not provide sufficient oversight of the tax collection process. Auditors also found that the treasurer did not perform a timely reconciliation of tax collection activities, resulting in undetected errors totaling approximately $3,900.
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