New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Chenango Valley Central School District, Churchville-Chili Central School District, Hamilton-Fulton-Montgomery BOCES, Marion Central School District and the Valley Stream Central High 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.”

Chenango Valley Central School District – Budget Review (Broome County)

The significant revenue and expenditure projections in the proposed budget are reasonable. The district’s proposed budget complies with the property tax levy limit.

Churchville-Chili Central School District – Financial Management (Monroe County)

The board did not adopt realistic budgets based on historical or known trends. It consistently overestimated operating expenditures and appropriated fund balance that was not needed to finance operations. As a result, the district’s unrestricted fund balance exceeded the statutory limit from 2012-13 through 2014-15.

Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement

BOCES officials established effective procedures that ensured purchases complied with its purchasing policy and state law.

Marion Central School District – Tuition Reimbursements (Wayne County)

Although the district has written procedures regarding the tuition reimbursements process, they were inadequate because no final review is performed before payments are made. The district made two overpayments because employees failed to meet the credit hour or grade level requirements necessary for reimbursement.

Valley Stream Central High School District – Payroll (Nassau County)

Salaries and wages paid to employees matched board-approved contracts and collective bargaining agreement stipulations.

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.