CONTACT:
Emily
DeSantis
(518) 474-4015
 
FOR RELEASE:
Immediately
January 14, 2010

DiNAPOLI AUDITS HELP PROTECT TAXPAYER
MONEY & ASSETS
Follow-up Reviews Find 15 School Districts
Statewide Collectively
Implemented 82 Percent of Comptroller’s
Audit Recommendations

The first 15 school district follow-up reviews
conducted across the state found the districts collectively implemented
82 percent of the recommendations the State Comptroller’s office included
in its audits of the districts, according to State Comptroller Thomas P.
DiNapoli. The school districts were previously audited by DiNapoli’s office
and auditors went back to the districts to see if they implemented state
auditors’ recommendations to better protect taxpayer dollars and assets.

“My office has completed audits of virtually
all school districts and BOCES across the state,” DiNapoli said. “Taxpayers
have a right to know if their local school districts took action to address
concerns identified by our audits so we are revisiting some of these districts.

“My office’s first 15 follow-up reviews
found school districts are taking the audits’ recommendations for fiscal
prudence seriously and have implemented the majority of the audits’ recommended
steps to better protect taxpayer dollars. Following up on these audits
increases accountability of school districts and adds transparency to school
districts’ finances.”

DiNapoli’s auditors found five school districts
implemented all of the recommendations in the audits of the districts.
These districts are Brockport UFSD, Hauppaugue UFSD, Jericho UFSD, Margaretville
CSD and Sewanhaka CSD. An additional five districts fully implemented or
partially implemented more than 80 percent of the audits’ recommendations.
These districts are Brentwood UFSD, Nanuet UFSD, Seaford UFSD, Vestal CSD
and Warsaw CSD.

Commack UFSD and Haverstraw-Stony Point CSD
each implemented 75 percent and 78 percent of the recommendations respectively.
Two school districts – Valhalla UFSD and Canajoharie CSD – implemented
64 percent and 67 percent of the recommendations respectively. Penn Yan
CSD was the only school district to implement none of the audit recommendations.

DiNapoli’s office has 22 additional follow-up
reviews of school districts currently underway.

To view each district’s follow-up review
and audit, click the links in the chart below.

School District Follow-Up
Reviews Completed

Follow-Up Reviews

Audit Released

Previous Audit Findings

County

Brentwood
UFSD

2006
Failed to establish critical internal controls
Suffolk

Brockport
CSD

2007
Weaknesses in controls over credit card purchases
Monroe

Canajoharie
CSD

2006
Weaknesses in inventory procedures for electronic
equipment; missing electronic equipment
Montgomery

Commack
UFSD

2007
Lack of oversight for administrator expense
accounts; failed to follow General Municipal Law when awarding contracts
Suffolk

Hauppauge
UFSD

2007
Better financial oversight could have reduced
tax levy by $1 million; inaccurate financial information
Suffolk

Haverstraw-Stony
Point CSD

2007
Improper accounting for a capital project;
weaknesses in overtime procedures, purchases and claims auditing
Rockland

Jericho
UFSD

2007
Lack of documentation to support thousands
of dollars in credit card purchases; board did not approve car lease for
superintendent; weaknesses in handling of cash receipts and disbursements
Nassau

Margaretville
CSD

2008
Did not properly segregate cash receipt and
disbursement duties; did not comply with procurement policy
Delaware

Nanuet
UFSD

2007
Questionable overtime costs and overpayments
to employees
Rockland

Penn
Yan CSD

2006
Inadequate monitoring of  budget status
reports; paid  $8,000 in credit card purchases without following proper
procedures; incomplete capital asset inventory records
Yates

Seaford
UFSD

2006
Poor financial management practices
Nassau

Sewanhaka
Central High SD

2007
$1.8 million in professional service contracts
awarded without competition; lacked a computer security policy
Nassau

Valhalla
UFSD

2008
Spent $456,400 contrary to grant requirements
and $38,500 more than necessary in life insurance premiums
Westchester

Vestal CSD - Internal
Controls; Energy
Conservation

2008;
2008
$15,305 in questionable spending and inappropriate
use of computers; could save $26,000 by shutting down computers at night
Broome

Warsaw
CSD

2006
Insufficient oversight of extra-classroom
activity funds; to maintain adequate inventory records of its capital assets
Wyoming

School District Accountability
In order to improve accountability of the
state’s schools, DiNapoli’s office will audit all of New York’s school
districts and Boards of Cooperative Educational Services by 2010.  The
State Comptroller’s office has completed 725 school audits and approximately
six school audits are currently underway.    

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