New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Hampton Bays Union Free School District, Harpursville Central School District, Roosevelt Children’s Academy Charter School and South Colonie Central 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.”
School district officials have established adequate controls over the claims processing function that ensure claims are audited in a timely manner and are properly supported. However, the purchasing agent did not always formally approve all purchases prior to ordering goods and services.
School district officials did not ensure that fund balances were reasonable. For the five-year period ending June 30, 2013, district officials planned to use $4.2 million of fund balance to finance district operations, however, they only used $1.27 million of appropriated fund balance during this period. As a result, the unexpended surplus funds exceeded the statutory maximum of 4 percent of the ensuing year’s budget.
The charter school board did not adopt realistic budgets or routinely monitor financial operations. The school also paid for board member expenditures that were not authorized by the school by-laws or policy.
South Colonie Central School District – Internal Controls Over Timekeeping Procedures (Albany County)
Although the school district has implemented procedures and controls over the payroll process, there is room for improvement due to the lack of uniformity in procedures. For example, the district can strengthen the controls over timekeeping by establishing and implementing uniformity of procedures and forms.
For access to state and local government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/. The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the financial workings of government.