North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)

Issued Date

December 23, 2022

Audit Objective

Determine whether North Rose-Wolcott Central School District (District) officials properly applied for all Smart Schools Bond Act (SSBA) allocations for eligible technology purchases.

Key Finding

District officials did not submit SSBA allocation claims totaling $1.35 million, related to eligible technology purchases made during fiscal years 2019-20, 2020-21 and 2021-22. Officials were unable to provide an explanation for why they did not properly submit claims to obtain reimbursement for the District’s technology expenditures from the State.

Key Recommendation

Apply for all SSBA allocations for eligible technology purchases as soon as possible.

District officials agreed with our recommendations and have initiated corrective action.

Background

The District serves the Towns of Butler, Huron, Lyons, Rose, Savannah, Sodus and Wolcott in Wayne County. The Board of Education (Board), which is composed of seven elected members, governs the District. The Board is responsible for the general management and control of the District’s financial and educational affairs.

The Superintendent of Schools (Superintendent) is the District’s chief executive officer and is responsible, along with other administrative staff, for the day-to-day management of the District under the Board’s direction.

The Director of Finance and Operations (Director) is responsible for overseeing the District’s non-instructional operations, including the financial operations, under the direction of the Superintendent and the Board.

Audit Period

July 1, 2020 – April 28, 2022