On August 8, 2020 New York State Comptroller Thomas P. DiNapoli announced the following school district and local government audits were issued.
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School Districts
East Ramapo Central School District – Textbooks Loaned to Nonpublic School Students (Rockland County)
The district did not have adequate systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to eligible students. Auditors reviewed 300 nonpublic school student records and found that 114 students were provided with textbooks even though the district's records did not support the students' eligibility to receive textbooks. In addition, the district did not have systems in place to account for textbooks purchased for and loaned to nonpublic school students and cannot account for all textbooks purchased and loaned to those students.
The board did not adopt or enforce adequate disbursement policies. Of 1,317 disbursements reviewed by auditors, 207 check disbursements (totaling $176,847) and 274 debit and credit card transactions (totaling $84,672) did not have adequate supporting documentation. The school did not have written agreements with six service providers that were paid $43,144. The school had inadequate agreements with nine providers that were paid $267,432 and they did not monitor for contract compliance, which resulted in apparent overpayments of $2,180.
Local Governments
The Clerk did not record, deposit or disburse all money timely and accurately. Auditors determined, the clerk did not deposit 367 collections totaling $22,586 (46 percent) within the required time frames.
The clerk also did not report and remit collections timely and accurately. Collections were reported and remitted late to the supervisor for 21 months of the 24 months auditors examined. In addition, the clerk did not prepare accountability analyses. As of December 31, 2019 the clerk's bank account held an unremitted cash balance of $3,161.
The Department’s cash receipts were not always collected, recorded or deposited timely. The Board did not adopt written cash receipts policies and officials did not properly segregate cash receipts duties or oversee the cash receipts function. Auditors found eight summer recreation registrants did not pay program fees that ranged from $80 to $130 per person totaling $640 to $1,040. In addition, the co-director’s child attended the after-school, soccer and summer recreation programs for free, without full board consent. Sufficient program documentation was not maintained which precludes the Department and auditors from confirming all funds collected were recorded and deposited in a timely and accurate manner.
The Mayor and Council did not adopt structurally balanced budgets, properly monitor the city’s financial operations or take appropriate actions to maintain the city’s fiscal stability. The general and sewer funds experienced operating deficits from 2017 through 2019. Despite the city’s deteriorating financial condition, officials did not establish a fund balance policy, multiyear financial plan or capital plan. The Mayor’s and City Council’s budgeting practices and poor financial management have left the city in a vulnerable financial position.