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NEWS from the Office of the New York State Comptroller
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State Comptroller DiNapoli Releases School District Audits

September 11, 2020

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

Dryden Central School District – Cash Management (Tompkins County)

District officials did not follow their investment policy. As a result, officials did not maximize interest earnings for the district. Auditors determined officials did not develop and manage a comprehensive investment program. Auditors also found officials did not seek competitive interest rates. Officials earned interest totaling $246,431 during the audit period, however, they could have earned an additional $614,606 if they used other available investment options.

Niagara Falls City School District – Out-of-District Tuition Billing (Niagara County)

Tuition billings for district students enrolled in out-of-district programs were not always accurately calculated or properly supported. District officials overpaid two charter schools for 36 special education students by approximately $71,000 and may have overpaid for three students in foster care and three students in McKinney-Vento status by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or ensure the billed amounts were accurate and proper because they did not obtain or retain adequate support documentation.


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