New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Massapequa Union Free School District, Ossining Union Free School District, Pine Bush Central School District and the Stillwater Central School District.

"In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively."

Massapequa Union Free School District – Budgeting Practices and Reserve Funds (Nassau County)

The board appropriated fund balance totaling $3.1 million from the 2012-13 to the 2014-15 fiscal years to finance the subsequent year's budget. However, because the district experienced operating surpluses totaling $20.5 million during this time, the appropriated fund balance was not used. Auditors also found three of the district's six reserves may be overfunded.

Ossining Union Free School District – Financial Management (Westchester County)

During the 2012-13 through 2016-17 fiscal years, the board adopted budgets with estimated appropriations that exceeded actual expenditures by a total of $23.7 million, which resulted in appropriated fund balance not being used. After adding back the appropriated fund balance that was not used, the recalculated amount of unrestricted fund balance at year end ranged between 5 and 9 percent of ensuing years' appropriations, exceeding the 4 percent statutory limit.

Pine Bush Central School District – Claims Audit Process (Orange County)

District officials established adequate procedures to ensure that claims are sufficiently documented and supported, are for legitimate district purposes, and are audited and approved before payment.

Stillwater Central School District – Payroll (Saratoga County)

Three employees were overpaid by $1,433 because annual raises were incorrectly inputted into the payroll system as 2.4 percent instead of 2 percent. The district treasurer was paid for leave time she was not entitled to which was valued at $4,070.

For access to state and local government spending, public authority financial data and information on 140,000 state contracts, visit Open Book New York. The easy-to-use website was created to promote transparency in government and provide taxpayers with better access to financial data.