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NYS Comptroller

THOMAS P. DiNAPOLI

News

From the Office of the New York State Comptroller

Thomas P. DiNapoli

August 21, 2018, Contact: Press Office (518) 474-4015

State Comptroller DiNapoli Releases School Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Frontier Central School District, Iroquois Central School District, Orchard Park Central School District, Port Jefferson Union Free School District, Schenevus Central School District and the Wyandanch Union Free School District.

"In an era of limited resources and increased accountability, it’s critical that schools make every dollar count," DiNapoli said. "By auditing school district and charter school finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively."

Frontier Central School District – Procurement of Professional Services (Erie County)
The district did not establish adequate policies for procuring professional services. The district selected and paid nine professional service providers $466,960, but could not provide documented evidence for how or why those vendors were selected.

Iroquois Central School District – Financial Management (Wyoming County)
From 2014 through 2017, auditors found appropriations were annually overestimated by an average of $2.3 million, or a total of $6.9 million. Because the board routinely overestimated appropriations, the district realized operating surpluses and, as a result, appropriated fund balance amounts were not used as presented to the taxpayers in the annual budgets. In addition, the district did not remove unnecessary funds from its debt reserve as recommended in a previous audit. Auditors found the district has since increased the balance and has improperly restricted $245,000 in this reserve.

Orchard Park Central School District – Financial Management and Payroll (Erie County)
The board underestimated revenues, overestimated appropriations and appropriated fund balance that was not used. Because the district did not actually use the appropriated fund balance, it actually exceeded the 4 percent limit by higher amounts than reported. When unused appropriated fund balance is added back, unrestricted fund balance exceeded the statutory limit each year by 1 to 3 percentage points. Also, the balances in three reserves were excessive.

Port Jefferson Union Free School District – Claims Processing (Suffolk County)
Auditors reviewed 60 general fund claims totaling $298,123 and 10 extra-classroom activity claims totaling $2,705 and found the claims audit process was adequately designed and that it had been properly implemented.

Schenevus Central School District – Financial Condition (Otsego County)
Total general fund balance decreased by $567,000 (39 percent) in 2016-17, and officials appropriated $300,000 of fund balance for 2017- 18 when only $226,400 was available. However, the board has taken steps to increase the fund balance levels by not budgeting uncertain revenues, decreasing staffing costs through attrition and planning to use retirement reserves.

Wyandanch Union Free School District – Professional Services, Administrative Expenses and Fuel Inventory (Suffolk County)
District officials did not use competitive methods to select nine professionals paid a total of $849,696. Also, officials are not monitoring the use of district-owned cell phones to ensure that all expenses are reasonable and for necessary business purposes. In addition, the district has not developed fuel inventory records and because no one is consistently recording the amount of fuel dispensed in the usage records located at each pump, district officials could not determine how the fuel was actually used and whether it was for authorized purposes.

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Albany Phone: (518) 474-4015 Fax: (518) 473-8940
NYC Phone: (212) 383-1388 Fax: (212) 681-7677
Internet: www.osc.state.ny.us
E-Mail: press@osc.state.ny.us