PENN YAN—In a letter dated Jan. 14, New York State Comptroller Thomas DiNapoli told Penn Yan Central School District Superintendent of Schools Ann Orman corrective actions for seven items identified in the 2006 district audit had not been implemented. On Jan. 22, Orman and Assistant Superintendent for Business Douglas Tomandl met with the board of education audit committee to review the document, going over each of the seven items.
Orman said that in the past if there was 70 to 80 percent of implementation of recommendations it was acceptable. The new requirement of 100 percent was not known to the district.
Moving on to outlining the seven recommendations, the first was that budget transfers were not always reviewed by the board of education.
There was never a time when money was not available in the General Fund but there were times when expenditures were charged to budget codes while waiting for board action to transfer money. The procurement policy has a three point check for all expenditures and each building administrator or director checks the status of their budget lines prior to submitting any purchase requests to the business office. Credit card use was also listed in recommendations. The card is used when staff attend conferences or workshops for certain expenses that are unknown prior to attending the program. A purchase order listing an amount that may not be exceeded as well as limits on cost of meals will also be required. The claims auditor’s report will be presented during board meetings and as a result was not noted in board minutes. The four recommendations have now been completed.
Audit issues on current and complete capital asset inventory records as well as periodical physical inventories are targeted for April and June respectively. Orman said the last full asset inventory was done in 2006 and was not updated. She said there is new software that will make the inventory asset inventory more manageable. That list will be checked at the beginning of the year. Any capital assets that meet the threshold of three years useful life and have a minimum value of $5,000 will be included.
Orman said, “We’ve been very open. We want people to know what is going on.” She emphasized there was no fraud found and no misuse of taxpayer money in the reserve funds.