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NYS Comptroller

THOMAS P. DiNAPOLI

News

From the Office of the New York State Comptroller

Thomas P. DiNapoli

June 19, 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 LaFayette Central School District, Waterford-Halfmoon Union Free School District and the West Buffalo Charter School.

"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."

LaFayette Central School District – Fixed Assets (Onondaga County)
The board has not established threshold values for tagging and inventorying assets for departmental inventory control purposes, such as computers, electronic devices, tools and lawn equipment. The board designated the assistant superintendent to be the person responsible for fixed assets but there have been no annual physical inventories conducted.

Waterford-Halfmoon Union Free School District – Financial Management (Saratoga County)
The board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 unrestricted fund balance exceeded the statutory limit.

West Buffalo Charter School – Payroll (Erie County)
Payroll duties were adequately segregated and there was appropriate oversight of the payroll process. However, officials did not update the salaries contained in offer letters when changes were made after the letters were prepared. The board did not formally approve the health insurance opt-out program and the leave benefits for six maintenance employees.

Find out how your government money is spent at Open Book New York. Track municipal spending, the state's 145,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data.


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