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State Comptroller DiNapoli Releases School District Audits

January 27, 2023

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

Babylon Union Free School District – Medicaid Reimbursements (Suffolk County)

The district did not claim any Medicaid reimbursements to which it was entitled, because officials believed it was not cost-effective to file Medicaid claims. However, it could not provide a current cost-benefit analysis to support its position. As a result, district taxpayers incurred the full cost of providing more than $536,000 in Medicaid-eligible services. Had these services been claimed, the district could have realized potential reimbursements of $268,308.

Candor Central School District – Separation Payments (Tioga County)

District officials did not ensure separation payments and leave accruals were accurate, supported and approved. Due to the lack of oversight, eight employees, including the former superintendent of schools and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not approved by the Board of Education. Eight employees, including the former superintendent and former payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not always recorded properly or in accordance with collective bargaining agreements, which resulted in potential net overpayments to nine employees of more than $1,600.

Huntington Union Free School District – Online Banking (Suffolk County)

While auditors determined that online banking transactions were appropriate, the board and district officials did not meet all the requirements of state law and must improve controls over online banking to ensure these transactions are secure. District officials did not enter into adequate written agreements with its banking institutions, and the board did not adopt an online banking policy. District officials did not adequately segregate online banking duties or require secondary authorization for online payments and transfers. Employees who performed online banking activities did not receive Internet security awareness training during the audit period.


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