Monday, January 20, 2014


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Comptroller releases school audits

ALBANY - State Comptroller Thomas DiNapoli’s office completed audits of four school districts: 

Hampton Bays Union Free School District – Claims Processing (Suffolk County)
School district officials have established adequate controls over the claims processing function that ensure claims are audited in a timely manner and are properly supported. However, the purchasing agent did not always formally approve all purchases prior to ordering goods and services.

Harpursville Central School District – Financial Management (Broome and Chenango Counties)
School district officials did not ensure that fund balances were reasonable. For the five-year period ending June 30, 2013, district officials planned to use $4.2 million of fund balance to finance district operations, however, they only used $1.27 million of appropriated fund balance during this period. As a result, the unexpended surplus funds exceeded the statutory maximum of 4 percent of the ensuing year’s budget.

Roosevelt Children’s Academy Charter School – Selected Financial Operations (Nassau County)
The charter school board did not adopt realistic budgets or routinely monitor financial operations. The school also paid for board member expenditures that were not authorized by the school by-laws or policy.

South Colonie Central School District – Internal Controls Over Timekeeping Procedures (Albany County)
Although the school district has implemented procedures and controls over the payroll process, there is room for improvement due to the lack of uniformity in procedures. For example, the district can strengthen the controls over timekeeping by establishing and implementing uniformity of procedures and forms.