New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Bainbridge-Guilford Central School District, Greenburgh Eleven Union Free School District, Niagara Falls City School District and the Rocky Point 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.” 

Bainbridge-Guilford Central School District – School Lunch Operations (Chenango County)

The district is serving nutritious meals to its students and the meals are being prepared economically. However, the district’s productivity level for meals per labor hour is below the industry averages.

Greenburgh Eleven Union Free School District – Financial Condition (Westchester County)

The district has experienced a steady decline in tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts receivable records and the district’s financial reports were inaccurate. 

Niagara Falls City School District – Fuel Accountability (Niagara County)

The district’s main transportation contractor did not reimburse the district for all fuel used for non-district purposes. While the contractor reimbursed the district for the majority of this excess fuel, auditors estimate that the contractor still owes the district approximately $74,000. 

Rocky Point Union Free School District – Financial Condition (Suffolk County)

District officials employed budgeting practices that generated operating surpluses while simultaneously appropriating fund balance in the budgets. As a result, during the 2009-10 through 2013-14 fiscal years, the district’s unassigned fund balance was consistently above the 4 percent statutory limit.

For access to state and local government spending and nearly 50,000 state contracts, visit OpenBookNY. 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.