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NYS Comptroller

THOMAS P. DiNAPOLI

News

From the Office of the New York State Comptroller

Thomas P. DiNapoli

June 7, 2017, Contact: Press Office (518) 474-4015

State Comptroller DiNapoli Releases School Audits


New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Bethlehem Central School District, Franklinville Central School District, Goshen Central School District, Guilderland Central School District and the South Jefferson Central School District.

"In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively."

Bethlehem Central School District – Credit Cards (Albany County)
Auditors reviewed 128 credit card claims and found the claims auditor did not audit 83 claims totaling approximately $83,000 prior to the payments being made.

Franklinville Central School District – Financial Management (Cattaraugus County)
As of June 30, 2016, unrestricted fund balance totaled $2.6 million and was 15 percent of 2016-17 budgeted appropriations, exceeding the statutory limit of 4 percent by $1.9 million. District officials also allowed reserve balances to accumulate to excessive levels and have consistently levied taxes for expenditures that could have been paid for with reserve funds.

Goshen Central School District – Financial Condition (Orange County)
In fiscal years 2011-12 through 2015-16, the board appropriated fund balance totaling $4.9 million to fund operations. However, due to operating surpluses in four of the five years, $3.9 million of the appropriated fund balance (80 percent) was not used. When the unused appropriated fund balance and excess tax certiorari reserve amounts are added back, the district's recalculated unrestricted fund balance ranged from 7 to 13 percent of the ensuing year's budget, exceeding the 4 percent statutory limit.

Guilderland Central School District – Cash Disbursements (Albany County)
District officials have ensured that cash disbursements are adequately supported, for district purposes and properly recorded. The board established effective policies and procedures over cash disbursements.

South Jefferson Central School District – Community Services (Jefferson County)
District officials should improve controls over backpack program receipts and disbursements and oversight of non-district group transportation services. District officials deposited program money, as collected and turned over by the volunteer, into district accounts but did not ensure that the volunteer provided adequate documentation to support the amount of cash collected. As a result, approximately $1,300 in fundraising collections were unaccounted for and the program's fund did not reimburse the school lunch fund for a minimum of $4,640 spent on program expenditures.

For access to state and local government spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York. The easy-to-use website was created to promote transparency in government and provide taxpayers with better access to financial data.


Albany Phone: (518) 474-4015 Fax: (518) 473-8940
NYC Phone: (212) 383-1388 Fax: (212) 681-7677
Internet: www.osc.state.ny.us
E-Mail: press@osc.state.ny.us