New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued.

Eastport-South Manor Central School District – Building Safety (Suffolk County)

District officials did not provide effective oversight to ensure compliance with required building safety at the junior-senior high school. Auditors determined, district officials did not fix leaks in the heating, cooling and ventilation system requiring buckets in the halls to collect leaked water. In addition, district officials did not create a corrective action plan to address issues found in the 2015 building condition survey.

Margaretville Central School District – Financial Management (Delaware County)

The board overestimated appropriations and allocated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not use to fund operations because of generated surpluses. As of June 30, 2019, the surplus fund balance totaled approximately $3.9 million or 32 percent of the next year’s budget, exceeding the statutory limit. Overall, auditors determined the fund balance totaled almost $3.2 million, exceeding the statutory limit by approximately $2.7 million or 22 percent as of June 30, 2019.

Mount Markham Central School District – Financial Management (Herkimer County, Oneida County, Madison County and Otsego County)

Officials overestimated appropriations by an average of $1.4 million (5.6 percent) from 2016-17 through 2018-19. In the last three completed fiscal years, the district generated operating surpluses totaling $2.3 million instead of the $2.6 million in deficits planned in the budgets. In addition, district officials have not updated the multiyear financial plan since it was first developed in 2016.

Yorkshire-Pioneer Central School District – Financial Management (Wyoming County, Cattaraugus County, Erie County and Allegany County)

The board and district officials overestimated appropriations by a total of approximately $11.6 million from 2016-17 through 2018-19 and annually appropriated an average of $3.3 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund balance totaled approximately $5 million and was 9 percent of 2019-20 appropriations, exceeding the statutory limit by approximately $2.7 million.

Find out how your government money is spent at Open Book New York. Track municipal spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data.