New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of LaFayette Central School District, Waterford-Halfmoon Union Free School District and the West Buffalo Charter School.
"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."
The board has not established threshold values for tagging and inventorying assets for departmental inventory control purposes, such as computers, electronic devices, tools and lawn equipment. The board designated the assistant superintendent to be the person responsible for fixed assets but there have been no annual physical inventories conducted.
The board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 unrestricted fund balance exceeded the statutory limit.
Payroll duties were adequately segregated and there was appropriate oversight of the payroll process. However, officials did not update the salaries contained in offer letters when changes were made after the letters were prepared. The board did not formally approve the health insurance opt-out program and the leave benefits for six maintenance employees.
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