New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Chazy Union Free School District, Dobbs Ferry Union Free School District, Haldane Central School District, Randolph Academy Union Free School District, Saranac Central School District and the South Seneca 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.”

Chazy Union Free School District – Payroll (Clinton County)

District officials have established adequate procedures for payroll to ensure employees were accurately paid at their approved salaries or wages.

Dobbs Ferry Union Free School District – Reserve Funds (Westchester County)

The district has a reserve fund policy which provides guidance on how to establish, fund and maintain reserve funds, and all reserves were funded at reasonable levels.

Haldane Central School District – Budget Transfers and Information Technology (Putnam County)

District officials waited until the end of the 2014-15 fiscal year before making approximately $523,400 in budget transfers to correct 72 appropriation accounts that were over-expended during the course of the year. Auditors also found the district did not develop and implement comprehensive controls to safeguard IT assets and data from unauthorized access.

Randolph Academy Union Free School District – Financial Management (Cattaraugus County)

Delays in billing and collecting tuition negatively impact the district’s cash flow. From 2009-10 through 2013-14, the district needed to borrow more than $7.7 million for cash flow purposes.

Saranac Central School District – Payroll (Clinton County)        

The payroll clerk’s duties were not adequately segregated and were performed with limited oversight. The superintendent did not compare the payroll registers with time records to ensure that payments were based on the actual hours or days worked and board-authorized hourly rates or annual salaries.

South Seneca Central School District – Financial Management (Seneca County)

District officials have generally taken appropriate action to manage the district’s financial condition. However, they have not developed a plan to determine appropriate reserve fund balance levels.