New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Brookfield Central School District, Hinsdale Central School District, Malone Central School District and the Marathon 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."

Brookfield Central School District – Claims Audit Process (Chenango County)

The board appointed two of its members to audit claims rather than the entire board as required by law. All 100 claims reviewed by auditors, totaling $1,517,352, were paid prior to audit.

Hinsdale Central School District – Extra-Classroom Activities (Allegany County)

Faculty advisors did not ensure student treasurers issued duplicate press-numbered receipts or admissions receipts when collecting cash at fundraisers or during events. Disbursements did not always have adequate supporting documentation attached or required signatures.

Malone Central School District – Payroll (Franklin County)

District officials accurately paid employees' salaries and wages in accordance with board-approved contracts, resolutions and collective bargaining agreements.

Marathon Central School District – Fund Balances (Cortland County)

Although the district's unassigned fund balance exceeded the statutory limit from 2014-15 through 2016-17, unassigned fund balance as a percentage of ensuing year's appropriations decreased by 2 percentage points (from 6.9 to 4.9 percent). District officials adopted reasonable budgets over these years, which included appropriated and subsequent use of fund balance.

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