(WKBW release) New York State Comptroller Thomas P. DiNapoli on Wednesday announced his office completed the audits of the South Buffalo Charter School and the Fredonia Central School District.
“My office’s audits of school districts and BOCES help schools improve their financial management practices,” DiNapoli said in a news release. “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.”
The school accurately billed the school districts of residence and, overall, maintained adequate supporting documentation. However, the review identified some issues with proof and/or verification of current residence. For example, five students did not have proof of residence documentation on file.
The district is not using effective internal controls to monitor its student transportation services. Neither district officials nor the vendor could provide a copy of the regular daily run contract. Due to changes in school facilities and enrollment and the lack of routing software, the board cannot ensure that regular daily bus routes are efficient to limit the cost to taxpayers. In addition, the vendor erroneously included mileage for additional runs in the calculation of fuel available in the vendor's tank. As a result, the district's fuel balance was understated by 8,085 gallons, with an approximate value of $20,700, for the period July 1, 2009 to June 30, 2011. In addition, the district has not collected more than $13,000 for unauthorized health insurance payments made for a former superintendent. The district continues to provide him with health insurance coverage, at his own expense, without authorization of the board.