New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Cambridge Central School District, East Quogue Union Free School District, Fallsburg Central School District and the Randolph 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.”

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

The board did not adopt and establish appropriate policies and procedures for the activity fund and did not provide adequate oversight. Auditors found 30 cash receipts totaling $27,224 had no supporting documentation and 11 disbursements totaling $6,417 lacked adequate documentation to allow district officials to determine if they were made for appropriate student activities.

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (Suffolk County)

Time and attendance records are not submitted by all employees and are not completed with consistency to capture start/end times and hours worked. Because of these deficiencies, district officials do not have assurance that non-instructional employees are being paid for time actually worked and earning leave accruals to which they are entitled. In addition, district officials have not developed a comprehensive acceptable use policy or procedures to ensure the security of the district’s IT system.

Fallsburg Central School District – Financial Condition (Sullivan County)

The board and district officials did not always develop reasonable budgets or use unrestricted funds to benefit district taxpayers. Over the last three years, the district appropriated $941,081 more in unrestricted funds than needed because the district also generated approximately $3.7 million in operating surpluses prior to making a $4.4 million unbudgeted transfer to the capital fund in 2012-13.

Randolph Central School District – Financial Management (Cattaraugus County)

District officials consistently overestimated budget appropriations for fiscal years 2008-09 through 2012-13. As a result, the district’s unexpended surplus funds exceeded the 4 percent statutory limit in each of these years. District officials also could not demonstrate a planned need for approximately $4.4 million held in reserve funds.