New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Cheektowaga-Maryvale Union Free School District, Corinth Central School District, Millbrook Central School District and the Mount Morris 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.”

Cheektowaga-Maryvale Union Free School District – Financial Condition (Erie County)

The board and administrative staff have taken appropriate action to manage the district’s financial condition, including ongoing evaluation of spending trends and projected future balances, developing reasonable budgets and managing fund balance in a responsible manner.

Corinth Central School District – Financial Condition (Saratoga County)

General fund budgets from 2012-13 through 2014-15 were not structurally balanced because the district routinely relied on significant amounts of appropriated fund balance to finance operations. District officials did not develop a multiyear financial plan to address the use of restricted and unrestricted fund balance.

Millbrook Central School District – Claims Processing (Dutchess County)

The district’s claims auditor did not properly review claims to ensure that they were accurate, properly supported and for valid district purposes. Auditors discovered purchase orders were issued after goods were received and a lack of adequate supporting documentation for purchases.

Mount Morris Central School District – Financial Condition (Livingston County)

The district has not consistently generated sufficient revenues to finance recurring expenditures. District officials have instead relied on the use of fund balance and reserves to close budget gaps, which has negatively affected the district’s financial positon.