District received favorable New York State audit

Dated: 12/04/07
 

GUILDERLAND, NY – The Guilderland Central School District recently received its final report from the New York State Comptroller’s Office summarizing the findings of an audit on the district’s fiscal operations from July 2005 through December 2006.

The results of the examination showed that overall, adequate and appropriate internal controls are in place within the school district to reduce the risk of theft, fraud, and abuse.

“I am pleased that this audit report serves to affirm the good work of the district and provide helpful recommendations to enhance our accountability and stewardship with respect to public funds,” said Superintendent of Schools John McGuire.

Guilderland is one of nearly 200 public school districts across New York to be audited, as is now required by the state. In 2005, legislation was passed mandating that all public school districts, Boards of Cooperative Educational Services (BOCES), and charter schools be audited by the state comptroller at least once prior to 2010.

Throughout the past year, state auditors conducted a comprehensive review of the district’s financial management practices to ensure that appropriate safeguards were in place to protect the financial assets of the school district. Auditors also recommended areas where the district could improve internal controls to increase fiscal accountability.

“We are always interested in identifying ways to improve upon our financial practices and procedures,” said Assistant Superintendent for Business Neil Sanders. “The state comptroller’s office provided several recommendations that will serve to strengthen our existing internal control structure.”

District officials worked prior to and during the audit process to address the areas identified in the comptroller’s report as requiring attention. These areas included: creating a greater segregation of duties within the Business Office; establishing clear policies and procedures relating to employee leave buyout payments; adhering to established Board of Education policies relating to meals and refreshments; and developing a formal disaster recovery plan for computerized student and financial data.

Several measures have already been introduced to address recommendations made by the state within the audit report:

• Responsibilities have been reassigned within the Business Office and a part-time staff member has been hired to achieve greater segregation of duties.
   

• To remove any ambiguity, the district has negotiated or will be negotiating clarifying language in each employee bargaining unit contract that states employees are entitled to payment for earned and accrued vacation leave upon separation from employment with the district.
   

• A procedure using a written document has been instituted where two separate individuals will independently perform and verify the vacation leave payment calculation for staff.
   

• Efforts are underway to develop a formal disaster recovery plan for computerized student and financial data in conjunction with the Capital Region BOCES—Guilderland’s back-up recovery site.

The complete audit report, as well as a corrective action plan, is available for public review during business hours (Monday through Friday, from 8 a.m. to 4:30 p.m.) at the District Office, located at 6076 State Farm Road in Guilderland. To view the report online, please visit the NYS Office of the State Comptroller Web site at: http://www.osc.state.ny.us/localgov/audits/2007/schools/guilderland.htm

For more information, please contact the Office of the Assistant Superintendent for Business at 456-6200,
ext. 3125.