New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the East Moriches Central School District, Orchard Park Central School District, Oysterponds Union Free School District and the Salem 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."

East Moriches Central School District – Budget Review (Suffolk County)

Auditors found that the significant revenue and expenditure projections in the proposed budget are reasonable. The district's proposed budget complies with the property tax levy limit set by statute.

Orchard Park Central School District – School Bus Procurement and Reserves (Erie County)

District officials did not verify that all non-original equipment manufacturer school bus options were consistent with state contract pricing for the 16 school buses they purchased in 2012-13 and 2013-14. In addition, the board did not properly plan for the use of reserve funds.

Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology (Suffolk County)

The school board needs to improve its oversight and management of the district's budget. The district has accumulated unexpended surplus funds equivalent to 11 percent of the ensuing years' budgets, or nearly three times the amount allowed by law. Also, the board has not developed policies to ensure the district's electronic data is adequately safeguarded.

Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (Washington County)

District officials did not adopt and implement appropriate policies and procedures for the extra-classroom activity fund. As a result, the student treasurers lacked sufficient documentation for collections totaling $23,676, such as profit and loss statements, up-to-date activity ledgers or inventory control forms.

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For access to state and local government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/. 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.