New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Oneonta City School District, Quogue Union Free School District, Voorheesville Central School District and the Yorktown 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."

Oneonta City School District – Payroll (Otsego County)

The district ensured the accuracy of compensation and benefits provided to employees. Officials effectively segregated the multiple aspects of the payroll process and provided adequate oversight.

Quogue Union Free School District – Financial Condition Management (Suffolk County)

The district's budgeting practices included appropriating fund balance not needed to fund operations and adopting budgets that overestimated appropriations by an average of about $874,000 from 2012-13 through 2016-17. As a result, unrestricted fund balance increased to $2.9 million, exceeding the statutory limit by 19 to 33 percentage points from 2012-13 through 2016-17.

Voorheesville Central School District – Extra-Classroom Activities (Albany County)

Faculty advisors did not ensure that student treasurers maintained complete and accurate student ledgers and adequately documented the source, date, amount and purpose of collections. In addition, the board did not appoint a faculty auditor to oversee the management of the ECA funds, or appoint an independent person to review and compare the student treasurers' and central treasurer's records.

Yorktown Central School District – Procurement and Claims Processing (Westchester County)

District employees did not consistently use competitive methods to procure goods and services and did not monitor credit purchases. Also, credit purchases are not properly authorized, controlled and monitored. Auditors found claims totaling $728,341 were paid without sufficient documentation.

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.