New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Canandaigua City School District, Fonda-Fultonville Central School District, Monroe 2 – Orleans BOCES and the Newcomb Central School District.

“In an era of limited resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.”

Canandaigua City School District – Procurement of Professional Services (Ontario County)

The district did not properly seek competition for 14 professional service providers totaling $477,235. Although the board has developed a procurement policy, the corresponding regulations do not provide adequate guidance.

Fonda-Fultonville Central School District – Payroll (Montgomery County)

District officials did not adequately segregate payroll duties or establish sufficient compensating controls. The deputy district treasurer performed all steps in the payroll process, which included entering and modifying employee information, salary information, payroll deductions and withholding amounts in the district’s accounting software program.

Monroe 2 – Orleans Board of Cooperative Educational Services (BOCES) – Software Management (Monroe County)

A number of software applications installed on the BOCES’ computers were not business-related or academic-related, which is inconsistent with the acceptable use policy. The BOCES did not have an adequate number of licenses for certain programs or did not have sufficient documentation to provide evidence that it had purchased licenses.

Newcomb Central School District – Extra-Classroom Activity Fund (Essex County)

The board did not ensure that district officials implemented and enforced its policy governing the operations of the activity fund – money raised by student activity organizations. Collections remitted to the central treasurer often did not have supporting documentation.

For access to state and local government spending and nearly 50,000 state contracts, visit OpenBookNY. The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the financial workings of government.