O'side school district responds to state audit

The Oceanside School District says it is implementing recommendations provided by a recent state audit designed to strengthen the school's internal financial controls. The audit, by state Comptroller Thomas DiNapoli's office, examined some of the school's internal procedures and financial operations, specifically, the Department of Community Activities. The audit reviewed district procedures between July 1, 2007 and Feb. 28, 2009.

The audit found record-keeping weaknesses in regards to reporting revenues and expenditures for DOCA. The audit also recommended greater oversight in reporting the use of fuel credit cards. Furthermore, auditors felt the district could be more competitive in its vetting process of professional services, to ensure the best quality for the best price. According to the report, all of the recommendations were made to help the district improve its financial controls and ensure protection against the risk of fraud.

In a response included with the audit, schools superintendent Dr. Herb Brown said the school is working to implement the recommendations included in the report. He also noted that DOCA, which offers services including pre-kindergarden, driver's education, and adult education classes, is primarily funded by the community that uses them — not by property taxes. Per the audit's recommendations, he said DOCA's expenditures, which he added account for less than one-percent of the budget, will now be included in the district's budget reports. The school's annual budget is approximately $122 million.

“We take great pride in the fact that, after a full risk assessment of all of our financial operations, procedures, and practices, the state found that we have strong accounting and internal controls to minimize risk,” Brown said in a statement.

The full audit report, including responses from the district, can be found on the comptroller's Web site: www.osc.state.ny.us/localgov/audits/schools/2009/oceanside.pdf.