New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued.

Bethlehem Central School District – In-School Internet Connectivity (Albany County)

The district’s internet connectivity met the Federal Communications Commission’s recommended bandwidth of 100 megabits per second (Mbps) per 1,000 students, as guided by the New York State Education Department. When tested, the average wireless internet download speed was 142 Mbps.

Greater Amsterdam School District – Capital Project (Montgomery County)

The board and district officials properly planned, authorized contracts, and accounted for the ongoing project. However, auditors found that while the business administrator maintained financial reports that documented the project’s budget-to-actual expenditures, she did not provide them to the board for review and the claims auditor did not audit and approve seven claims totaling $873,056 prior to payment.

Buffalo Collegiate Charter School – Credit Cards (Erie County)

Credit card charges were not always properly approved or adequately supported. Without adequate support, officials could not demonstrate that all charges were for school purposes. Auditors reviewed 170 credit card charges totaling $128,070 and found supporting documentation, such as receipts, was not available for 66 charges totaling $23,376. The need or purpose was not documented for 72 charges totaling $50,989. The treasurer did not adequately review credit card charges in a timely manner. The treasurer reviewed credit card charges an average of 108 days after the credit card statement was paid. Auditors reviewed all 18 credit charges over $2,500 in our audit period totaling $70,337 and found no evidence that the treasurer pre-approved these charges as required by the policy.

Fabius-Pompey Central School District – Claims Auditing (Onondaga County)

Auditors reviewed 100 claims totaling approximately $5.3 million and found that they were adequately documented and for appropriate purposes. However, the district needs to improve the claims audit process because some claims were not subject to an independent claims audit and some were not properly approved before they were paid. Twelve claims totaling approximately $3.3 million paid to the Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) were inappropriately audited by a BOCES employee who functioned as the district’s claims auditor. The treasurer paid five claims totaling $11,692 without the required claims auditor’s certification and authorization.

Friendship Central School District – Fund Balance and Reserves (Allegany County)

The board and district officials did not properly manage fund balance and reserves. As a result, real property taxes were higher than necessary. The board and district officials overestimated appropriations by a total of $2.3 million (8%) in the three fiscal years audited. This made it appear the district needed to use fund balance and reserves to close projected budget gaps. However, they were not used to fund operations. The board and district officials improperly restricted $246,000 in a debt reserve fund. The funds should be returned to the general fund. Officials also did not develop and adopt a comprehensive written multiyear financial plan. As a result, as of June 30, 2021, the recalculated surplus fund balance totaled $2.5 million, exceeding the statutory limit by 20 percentage points.

Palmyra-Macedon Central School District – In-School Internet Connectivity (Wayne County)

The district’s internet connectivity met the Federal Communications Commission’s recommended bandwidth of 100 megabits per second (Mbps) per 1,000 students, as guided by the New York State Education Department. When tested, the average wireless internet download speed was 232 Mbps, and the average ethernet cable internet download speed was 564 Mbps.

Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (Otsego County)

Officials did not establish nonresident tuition (NRT) rates for special education students in accordance with regulations. The district’s NRT rates exceeded the New York State Education Department’s maximum allowable rate during four of the past five school years. As a result, the district overcharged seven school districts by a total of $183,250.

Yorkshire-Pioneer Central School District – In-School Internet Connectivity (Cattaraugus County)

The district’s Internet connectivity met the Federal Communications Commission’s recommended bandwidth of 100 megabits per second (Mbps) per 1,000 students, as guided by the New York State Education Department. When tested, the average wireless internet download speed was 134 Mbps and the average ethernet cable Internet download speed was 706 Mbps.

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