DiNapoli's Office Completes School Audits

September 27, 2013 Updated Jan 4, 2011 at 5:52 PM EDT

By WKBW Programming

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DiNapoli's Office Completes School Audits

September 27, 2013 Updated Jan 4, 2011 at 5:52 PM EDT

( RELEASE) New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Ballston Spa Central School District and Gowanda Central School District.

“My office’s audits of school districts and BOCES help schools improve
their financial management practices,” DiNapoli said. “These audits are
tools for schools to make sure proper policies and procedures are in
place to protect taxpayer dollars and provide students with the best
possible education.”

Ballston Spa Central School District – Cost Saving Practices and
Procedures (Saratoga County)
The audit found the district implemented practices and procedures to
identify and realize cost savings related to energy consumption and
special education. The district continually facilitated meetings with
key officials, such as the coordinator for facilities and security, to
discuss potential cost savings. In addition, throughout the budget
process, the board, superintendent, assistant superintendents,
principals and department heads met regularly to discuss potential
areas of cost savings. District officials are expected to continually
seek methods of increasing efficiency and reducing costs within their
departments.

Gowanda Central School District – Financial Condition and Transportation
Costs (Cattaraugus County)
Auditors found the board did not adequately monitor its budget process
and fund balance. Consequently, the district accumulated more than $1.6
million in excess funds that should be used to benefit taxpayers by
paying one-time expenditures, funding necessary reserves, reducing debt
and/or reducing the tax levy, in accordance with applicable statutory
requirements. District officials have not implemented adequate
procedures or practices to ensure that the district is providing
transportation to students in an economical and efficient manner.
Auditors also found the buses are not fully utilized and district
officials do not analyze the transportation program to identify
inefficient practices or improvement opportunities. District officials
may be able to significantly reduce transportation costs by implementing
many of the procedures and practices recommended by the New York State
Education Department.