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Comptroller releases school audits

ALBANY - State Comptroller Thomas DiNapoli’s office completed audits of the following school districts

 

Central Islip Union Free School District – Financial Management (Suffolk County)
District officials underestimated revenues and overestimated expenditures in the adopted budgets for fiscal years 2008-09 through 2012-13. This resulted in combined operating surpluses totaling more than $25 million. The district accumulated unexpended surplus funds that exceeded the statutory limit, yet increased the real property tax levy by more than $6.6 million during this time frame.

Hunter-Tannersville Central School District – Financial Condition (Greene County)
From fiscal years 2010-11 through 2012-13, the district’s unrestricted unappropriated fund balance exceeded the 4 percent statutory limit. However, the district’s fund balance has declined during this time frame as a result of appropriating fund balance to finance the planned deficits. The fund balance as a percent of the ensuing year’s budgeted appropriations declined from 9.7 percent in 2010-11 to 5.4 percent in 2012-13.

North Merrick Union Free School District – Treasurer’s Duties (Nassau County)
The board did not ensure that the treasurer’s duties and responsibilities were discharged in accordance with legal requirements and district policy. For example, the district clerk was inappropriately authorized to sign checks in the treasurer’s absence and signed all district checks in place of the treasurer. In addition, the assistant superintendent for business and a senior account clerk routinely approved and performed wire and electronic transfers without the treasurer’s approval.

Oswego School District Public Library – Selected Cash Receipts (Oswego County)
The board has not established policies and procedures to ensure adequate internal controls over the cash receipt process for taxes. Library personnel do not maintain a record of taxes received by fiscal year and they have no process in place to ensure the library received the full amount of real property taxes levied each year.