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Franklinville Central School District Regular BOE Meeting 06-20-11 Official Minutes

FRANKLINVILLE CENTRAL SCHOOL

BOARD OF EDUCATION REGULAR MEETING

Monday, June 20, 2011 - 7:00 P.M. HIGH SCHOOL LIBRARY

Board Members Present: Mr. Martin Brisky, President Mr. Richard Wright, Vice President Mr. Timothy Bigham (arrived at 7:51 P.M.) Mr. Richard Chapman (arrived at 7:45 P.M.) Ms. Sue Ciesla Board Members Absent: None Staff Members Present: Mrs. Michelle Spasiano, Superintendent

Mrs. Diane Soulvie, District Clerk Mrs. Daniele Vecchio, Business Official Mrs, Jennifer Cappelletti, Elementary School Principal Mr. Thomas Kopp, High School Principal Mrs. Jessica Schirrmacher-Smith, Director of Special Education

Staff Members Absent: None Others Present: Ms. Janine Thompson from the Mercury Gazette, Nancy Frazier, Dan

Waldron, Ryan Jordan, Jill Haskins, Al Lewis, Becky Trowbridge, Kelsey Brown, mother brown

1.0 Call to order by Board of Education President, Mr. Brisky: at 7:03 P.M.

1.1 Pledge of Allegiance 1.2 Mr. Al Lewis provided the Board of Education with an update regarding the Capital Project

Progress – at the high school: the auditorium brick is completed; the site contractor will soon be working on the sidewalks; preparation for the parking lot blacktop will begin in July; the kitchen work has begun; the library will be completed soon; at the elementary school – work is being done on the ball-fields; will start soon on the elementary school entrance; the office is temporarily moved to the kindergarten wing.

1.3 Kelsey Brown presented the Board with etchings from the Vietnam Memorial Wall that she brought back from the eighth grade trip to Washington DC and Gettysburg, PA. She thanked the Board on behalf of all the eighth graders who had the opportunity to visit such important historical landmarks. Mr. Brisky thanked Kelsey for the presentation and expressed the importance of the learning opportunities that the eighth graders experienced on their trip. Mrs. Spasiano also thanked Kelsey. The Superintendent recognized the 2011 Valedictorian, Lara Larsson and Salutatorian, Gabrielle Bennett, as well as all of the graduates, for their hard work and accomplishments. Mrs. Spasiano also recognized Mr. Don Cooper and Mr. Ted Wing for an outstanding report received by the NYS Transportation Department, as a result of the recent inspection of the transportation department facilities and busses.


3.7 Mr. Luther gave a report regarding the Fire and Safety Report Upon recommendation of the Superintendent of Schools, Mrs. Spasiano, and on motion of Mr. Wright and seconded by Ms. Ciesla Acceptance of the Annual Fire and Safety Inspection Report Ayes: 3 Nays: 0 Motion Carried

2.0 Approval of Minutes:

2.1 Upon recommendation of the Superintendent of Schools, Mrs. Spasiano, and on motion of Ms. Ciesla and seconded by Mr. Wright Approval of the minutes of the May 19, 2011 Regular Meeting. Ayes: 3 Nays: 0 Motion Carried

3.0 Business/Finance:

3.1 Review of the May, 2011 Warrants 3.2 Upon recommendation of the Superintendent of Schools, Mrs. Spasiano, and on motion of Mr. Brisky and seconded by Ms. Ciesla ,

Approval of the May, 2011 Treasurer’s Reports. Ayes: 3 Nays: 0 Motion Carried

3.3 Upon recommendation of the Superintendent of Schools, Mrs. Spasiano, and on motion of Mr. Wright and seconded by Mr. Brisky ,

Approval of the May, 2011 Budget Transfers. Ayes: 3 Nays: 0 Motion Carried

3.4 Review of the Budget Status of the 2010-2011 Budget 3.5 Review of the Revenue Status of the 2010-2011 Budget 3.6 Upon recommendation of the Superintendent of Schools, Mrs. Spasiano, and on motion of Mr. Brisky and seconded by Ms. Ciesla ,

Approval of the Obsolete Equipment, as per attached lists. Ayes: 3 Nays: 0 Motion Carried

3.7 Moved to the first section of the meeting

3.8 First Reading of the Fund Balance Policy in Accordance with GASB Statement No. 54

3.9 Upon recommendation of the Superintendent of Schools, Mrs. Spasiano, and on motion of Mr. Brisky and seconded by Ms. Ciesla ,

Approval of increase in the fee for driver education from $275 to $300. Ayes: 3 Nays: 0 Motion Carried

3.10 Upon recommendation of the Superintendent of Schools, Mrs. Spasiano, and on motion of Mr. Wright and seconded by Mr. Brisky ,

Acceptance of the NYS Comptroller’s Audit Report. Ayes: 3 Nays: 0 Motion Carried


4.0 Administration/Program:

4.1 Upon recommendation of the Superintendent of Schools, Mrs. Spasiano, and on motion of Mr. Brisky and seconded by Mr. Wright , Approval of CSE/CPSE Minutes: May 18, 2011 - June 10, 2011 .

Ayes: 3 Nays: 0 Motion Carried Reports: Elementary School - Mrs. Jennifer Cappelletti reported to the Board that she has made some temporary moves while the elementary school capital project is being done. She also said that thirty teachers have signed up for “Thoughtful Education” professional development. Mrs. Cappelletti also told the Board that there are several teachers who have signed up for a teacher writing workshop. Special Education Department - Mrs. Jessica Schirrmacher-Smith spoke about two teachers who have been recommended for tenure, Rachel Piatek and Becky Trowbridge. She also reported to the Board that the special education department recently received an excellent annual performance review. High School – Mr. Thomas Kopp told the Board that Regents is taking place this week. He told the Board that the class of 2011 will have fifty-seven graduates. Mr. Kopp said that there are sixteen teachers who will be attending the “Thoughtful Education” professional development workshop. He also said that there are a lot of room changes and complimented the staff for stepping up to help with the moves.

5.0 Community/General:

Mr. Chapman thanked the participants and sponsors of this year’s annual Ten Broeck Academy and Franklinville Central School Education Foundation Golf Tournament. This year’s donations amounted to almost $1,700.

6.0 Personnel: [Note: Particular issues may be discussed in Executive Session] 6.1 Upon recommendation of the Superintendent of Schools, Mrs. Spasiano, and on

motion of Mr. Wright and seconded by Mr. Chapman , Approval of the Leaves of absence requests as follows: Mrs. Betsey Bradley, Elementary Teacher, from August 30, 2011, until return upon physician’s orders for medical reasons. Mrs. Patricia Daigler, Elementary Teacher, from September 2, 2011 – February 24, 2012, for child rearing. Ayes: 5 Nays: 0 Upon recommendation of the Superintendent of Schools, Mrs. Spasiano, and on motion of Mr. Brisky and seconded by Ms. Ciesla , Approval of the following substitute appointments: Ms. Janine Bell, as substitute certified teacher for Betsey Bradley, effective August 30, 2011 until the return of Mrs. Bradley. Mrs. Deb Hatch, as substitute certified teacher, effective June 21, 2011. Ayes: 5 Nays: 0 Motion Carried


Upon recommendation of the Superintendent of Schools, Mrs. Spasiano, and on motion of Mr. Brisky and seconded by Mr. Chapman , Approval of the following substitute appointments: Ms. Samantha Kopp, as substitute teachers’ aide, effective June 21, 2011 Mrs. Rebecca Martin, permanent part-time monitor, effective June 21, 2011 Ayes: 5 Nays: 0 Motion Carried Upon recommendation of the Superintendent of Schools, Mrs. Spasiano, and on motion of Mr. Chapman and seconded by Mr. Brisky , Approval of the following teacher tenure appointments: Mrs. Rachel Piatek, tenure in Special Education, Effective, September 1, 2011 Mrs. Becky Trowbridge, tenure in Special Education, Effective, September 1, 2011 Ayes: 5 Nays: 0 Motion Carried Upon recommendation of the Superintendent of Schools, Mrs. Spasiano, and on motion of Ms. Ciesla and seconded by Mr. Brisky , Approval of the following administrative tenure appointment: Mrs. Jessica Schirrmacher-Smith, Director of Special Education, effective July 1, 2011 Ayes: 5 Nays: 0 Motion Carried Upon recommendation of the Superintendent of Schools, Mrs. Spasiano, and on motion of Mr. Brisky and seconded by Mr. Chapman , Approval of the following appointment: Mr, William Bathurst, as Driver Education Instructor, effective July 1, 2011 – August 31, 2011, as per contract. Ayes: 5 Nays: 0 Motion Carried Upon recommendation of the Superintendent of Schools, Mrs. Spasiano, and on motion of Mr. Brisky and seconded by Mr. Chapman , Approval to close the inactive student activity accounts and transfer funds, as presented by the Business Official : Ayes: 5 Nays: 0 Motion Carried Motion of Mr. Chapman and seconded by Ms. Ciesla , To move the meeting and go in to Executive Session at 7:59 P.M. for the purpose of discussing:

The medical, financial, credit, or employment history of a particular person or corporation, or matters leading to the appointment, employment, promotion, demotion, discipline, suspension, dismissal, or removal of a particular person or

corporation. Ayes: 5 Nays: 0 Motion Carried

Adjourn from Executive Session and reconvene to the Regular Meeting at 8:38 P.M. Adjourn from the Regular Meeting at 8:38 P.M.

Respectfully submitted by, Diane C. Soulvie, Clerk of the Board

DIVISION OF LOCAL GOVERNMENT & SCHOOL ACCOUNTABILITY

O F F I C E O F T H E N E W Y O R K S T A T E C O M P T R O L L E R

Report of ExaminationPeriod Covered:

July 1, 2008 — November 17, 2010

2011M-7

FranklinvilleCentral School District

Financial Management

Thomas P. DiNapoli

11DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY

Page

AUTHORITY LETTER 2

INTRODUCTION 3 Background 3 Objective 3 Scope and Methodology 3 Comments of District Offi cials and Corrective Action 4

FINANCIAL MANAGEMENT 5 Budgeting 5 Reserves 7 Recommendations 9

APPENDIX A Response From District Offi cials 11APPENDIX B Audit Methodology and Standards 15APPENDIX C How to Obtain Additional Copies of the Report 16APPENDIX D Local Regional Offi ce Listing 17

Table of Contents

2 OFFICE OF THE NEW YORK STATE COMPTROLLER2

State of New YorkOffi ce of the State Comptroller

Division of Local Governmentand School Accountability

May 2011

Dear School District Offi cials:

A top priority of the Offi ce of the State Comptroller is to help school district offi cials manage their districts effi ciently and effectively and, by so doing, provide accountability for tax dollars spent to support district operations. The Comptroller oversees the fi scal affairs of districts statewide, as well as districts’ compliance with relevant statutes and observance of good business practices. This fi scal oversight is accomplished, in part, through our audits, which identify opportunities for improving operations and Board of Education governance. Audits also can identify strategies to reduce costs and to strengthen controls intended to safeguard district assets.

Following is a report of our audit of the Franklinville Central School District, entitled Financial Management. This audit was conducted pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the General Municipal Law.

This audit’s results and recommendations are resources for district offi cials to use in effectively managing operations and in meeting the expectations of their constituents. If you have questions about this report, please feel free to contact the local regional offi ce for your county, as listed at the end of this report.

Respectfully submitted,

Offi ce of the State ComptrollerDivision of Local Governmentand School Accountability


Background

Introduction

Objective

Scope andMethodology

The Franklinville Central School District (District) covers approximately 125 square miles in the Towns of Farmersville, Franklinville, Ischua, Lyndon and Machias, all of which are located in Cattaraugus County. The District is governed by the Board of Education (Board), which comprises fi ve elected members. The Board is responsible for the general management and control of the District’s fi nancial and educational affairs. The Superintendent of Schools (Superintendent) is the District’s chief executive offi cer and is responsible, along with other administrative staff, for the day-to-day management of the District under the direction of the Board.

There are two schools in operation within the District, with approximately 770 students and 160 employees. The District’s budgeted expenditures for the 2009-10 fi scal year were approximately $16.5 million, funded primarily with real property taxes, State aid, and grants.

The Business Executive plays a key role in the day-to-day functions of the Business Offi ce. The Superintendent and Business Executive are both appointed as purchasing agents, responsible for authorizing purchases.

The Board has overall responsibility for District operations such as establishing a good internal control environment. Key elements of a good internal control environment are adopting effective policies and procedures that guide the District’s overall direction. Further, the Board is responsible for ensuring that audit recommendations are properly reviewed and that appropriate corrective action is taken.

The objective of our audit was to evaluate the District’s fi nancial management. Our audit addressed the following related questions:

• Does the Board properly manage District fi nances by ensuring budgets are realistic and supported, and by appropriately funding and using reserve funds?

We evaluated the District’s fi nancial management for the period July 1, 2008 to November 17, 2010. We extended our review of records back to July 1, 2006 for fi nancial management.

We conducted our audit in accordance with generally accepted government auditing standards (GAGAS). More information on such standards and the methodology used in performing this audit are included in Appendix B of this report.


Comments of District Offi cials and Corrective Action

The results of our audit and recommendations have been discussed with District offi cials and their comments, which appear in Appendix A, have been considered in preparing this report. District offi cials generally agreed with our recommendations and indicated that they have taken, or plan to initiate corrective action.

The Board has the responsibility to initiate corrective action. Pursuant to Section 35 of the General Municipal Law, Section 2116-a (3)(c) of the Education Law and Section 170.12 of the Regulations of the Commissioner of Education, a written corrective action plan (CAP) that addresses the fi ndings and recommendations in this report must be prepared and provided to our offi ce within 90 days, with a copy forwarded to the Commissioner of Education. To the extent practicable, implementation of the CAP must begin by the end of the next fi scal year. For more information on preparing and fi ling your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you received with the draft audit report. The Board should make the CAP available for public review in the District Clerk’s offi ce.


Financial Management

A school district’s fi nancial condition is a factor in determining its ability to fund public educational services for students within the district. The Board, Superintendent, and Business Executive are accountable to District taxpayers for the use of District resources, and are responsible for effective fi nancial planning and management of District operations. The Board and Superintendent are also responsible for ensuring that budgets are prepared, adopted and amended based on reasonable estimates of appropriations and revenues. Sound budgeting provides suffi cient funding for needed operations. Prudent fi scal management includes establishing reserves needed to address long-term obligations or planned future expenditures. Once the Board has addressed those issues, any remaining fund balance, exclusive of that allowed by law to be retained to address cash fl ow and unexpected occurrences, should be used to reduce the property tax levy.

We found that District offi cials did not provide for effective fi nancial planning and management of budget estimates. While District offi cials did a good job of controlling expenditures, District budgets routinely overestimated appropriations. As a result, the District generated more than $2.3 million in operating surpluses over a three-year period. The District transferred a portion of the surplus to its reserves each year at year-end. Because these transfers were not part of the budget process, however, taxpayers were unaware that they had occurred. Even with the transfers to the reserves, the District still ended the 2009-10 fi scal year with more than $2.4 million in unappropriated, unreserved fund balance — $1.8 million more than the statutory limit.

We also found that four District reserves funded by budget surpluses had unsupported balances totaling $2.3 million at June 30, 2010. Combining the District’s unreserved fund balance over the legal limit and the unsupported balances in the four reserves, the District has accumulated $4.1 million in excess funds that should be used to benefi t taxpayers by paying one-time expenditures, funding necessary reserves, reducing debt and/or reducing the tax levy, in accordance with applicable statutory requirements.

It is essential for District offi cials to follow sound business practices when developing the budget and use the best estimates available at the time the budget is adopted. The District also has a responsibility to taxpayers to realistically estimate expenditures to prevent real property taxes from being raised at levels greater than necessary to sustain operations.

Budgeting


Appropriations — Although offi cials were able to effectively control District expenditures for the period 2007-08 to 2009-10, they overestimated appropriations for the same period by almost $3.2 million. These overestimated appropriations were spread throughout the budget. The largest variances were in the debt, instruction, employee benefi ts, and the building and grounds appropriation accounts, which were overestimated by a total of $2.6 million over the three-year period. District offi cials had no schedules or documentation demonstrating how they arrived at their estimates for these accounts.

Table 1: Budget Variance – Fiscal Years 2007-08 through 2009-10FY 2007-08 FY 2008-09 FY 2009-10 Total

Estimated Revenues $15,044,448 $15,835,972 $16,099,899 $46,980,319

Actual Revenue $15,146,273 $16,076,603 $16,174,374 $47,397,250

Under Estimated Revenuesa $101,825 $240,631 $74,475 $416,931

Total Appropriations $15,523,708 $16,184,337 $16,503,032 $48,211,077

Actual Expenditures $14,893,856 $15,061,601 $15,057,961 $45,013,418

Over Estimated Expenditures $629,852 $1,122,736 $1,445,071 $3,197,659

Total Budget Variance $731,677 $1,363,367 $1,519,546 $3,614,590 aThe District’s budgeted revenues for the three fi scal years were reasonable.

Because District budget appropriations have risen at a much faster rate than actual expenditures, particularly in the 2008-09 and 2009-10 fi scal years, District surpluses have dramatically increased. Budgeting and levying taxes which result in year-end surpluses, and using the resulting surpluses to increase reserves, does not provide adequate accountability to taxpayers for how their resources are used. It is essential that District budgets include more realistic appropriation amounts that refl ect the District’s actual spending. A more transparent and appropriate method of budgeting and reporting would be to use historical spending data to help estimate overall appropriations and liabilities more accurately, and include transfers to reserves as part of the budget process.

Fund Balance — Fund balance represents resources remaining from prior fi scal years that can, and in some cases must, be used for the ensuing fi scal year. A district may retain a portion of fund balance, referred to as unreserved, unappropriated fund balance, but must do so within the limits established by Real Property Tax Law.1 Districts may also establish reserves to retain a portion of fund balance for a specifi c purpose, but must do so in compliance with statutes.

____________________1 At June 30, 2007, the unreserved, unappropriated fund balance could not exceed 3 percent of the ensuing year’s appropriations. At June 30, 2008, the limit was increased to 4 percent and continuing at 4 percent for years thereafter.


District offi cials appropriated $85,000 of fund balance and $225,000 of reserves to fi nance subsequent year’s operations for the fi scal year ending June 30, 2009. At June 30, 2010, $610,000 of fund balance and $500,000 of reserves were appropriated to fund operations for the 2010-11 fi scal year. However, the budget did not identify which of the District’s several reserves were being appropriated to fund related costs. Also, because the District had an operating surplus for those years, the amount appropriated from unreserved fund balance was not actually needed. We also found that no expenditures were charged to any of the reserves, as would be expected when the Board appropriated reserves in the budget presented to the voters for approval.

These inaccurate budget estimates resulted in revenues exceeding expenditures by more than $2.3 million over the last three fi scal years. During this same three-year period, the District’s tax levy has increased approximately $389,017 (10 percent).

Table 2: Operating Surplus and Fund Balance

FY 2007-08 FY 2008-09 FY 2009-10 Total

Revenues $15,146,273 $16,076,603 $16,174,374 $47,397,250

Expenditures $14,893,856 $15,061,601 $15,057,961 $45,013,418

Operating Surplus $252,417 $1,015,002 $1,116,413 $2,383,832

Appropriated Fund Balance for Subsequent Year $85,000 $85,000 $610,000

Unreserved, Unappropriated Fund Balance at June 30th $858,111 $1,856,910 $2,467,687

Unreserved, Unappropriated Fund Balance as a Percentage of Subsequent Year’s Appropriations 5.31% 11.32% 14.46%

The District’s unreserved, unappropriated fund balance exceeded the legal limits established by Real Property Tax Law for the three fi scal years ending June 30, 2010. At June 30, 2010, the unreserved, unappropriated fund balance exceeded the legal limit by almost $1.8 million. District offi cials need to use the excess fund balance to pay off debt, fi nance one-time expenditures or lower property taxes as required by statute.

School districts can legally reserve funds for specifi c future uses to help reduce their reliance on operating funds or borrowed moneys. While there is no statutory limit on the amount a district can maintain in most reserves, reserves should not be a “parking lot” for excess cash or fund balance. Rather, each reserve should be maintained at a level that is reasonable and appropriate to fund the future expenditures or liabilities it was established to pay for, as indicated in a clearly

Reserves


documented plan for the reserve. Funding reserves at greater than reasonable levels essentially results in real property tax levies that are higher than necessary. District offi cials are allowed to create only those reserves allowed by statute, and may use reserved funds only for the specifi c purpose defi ned by statute. Any interest earned on reserve monies must be allocated to the reserve.

At June 30, 2010, the District has over-funded its four reserves by approximately $2.3 million, as follows: $1,971,706 in an employee benefi t accrued liability reserve (EBALR), $200,000 in an unemployment insurance reserve, $80,000 in a workers’ compensation reserve, and $40,000 in a tax certiorari reserve. The balance in the EBALR far exceeds the related liability, and moneys in the other three reserves are not used to pay for the costs the reserves were established to fund. We also found that the District did not allocate reserve interest earnings, as required by law.

Employee Benefi t Accrued Liability Reserve — A district is allowed, but not required, to establish and maintain an EBALR. Moneys from this reserve may be used only to make cash payments for the monetary value of accrued and unused sick, vacation and certain other leave time due employees when they end their employment with the district.

The District reported a balance of $1,985,422 in the EBALR as of June 30, 2010, while only reporting $13,716 as its long term liability for compensated absences. Therefore, the District has over-funded its reported long-term liability by $1,971,706.

Unemployment Insurance Reserve — The District reported a balance of $200,000 in this reserve at June 30, 2010. A district is authorized to establish such a reserve, by Board resolution, when it opts to reimburse the State unemployment insurance fund based on actual unemployment claims.

We analyzed activity in this reserve and determined that it is not reasonably funded. No expenditures have been charged to the reserve. Instead, unemployment costs are paid through general fund appropriations. The District’s average unemployment expenditures for the last four years were approximately $9,000. Therefore, the current balance of $200,000 is enough to pay the District’s average unemployment costs for approximately 22 years, assuming these costs would actually be charged against this reserve.

Workers’ Compensation and Tax Certiorari Reserves — The District reported a balance of $80,000 in a workers’ compensation reserve at June 30, 2010. A district is authorized to establish such a reserve, by Board resolution, to pay for workers’ compensation benefi ts, medical,


Recommendations

hospital or other expenses, and the expenses to administer a self-insurance program. The District annually budgets for these costs and has not charged any of the related expenditures to this reserve. In addition, the District reported a balance of $40,000 in a tax certiorari reserve at June 30, 2010. District offi cials have not identifi ed any potential liability to support this reserve.

Interest Earned — District offi cials did not allocate and restrict any of the interest earned on any of the reserve fund balances during our audit period. Over the four-year period reviewed, the District earned interest on general fund reserved fund balances that averaged approximately $2.3 million.

The District has accumulated $4.1 million by adopting budgets that generate more revenue than required for District operations. District offi cials have established general fund reserves without a demonstrated need, and have retained fund balance in excess of statutory limits. As a result, taxpayers have been paying more than necessary to fund District operations.

1. The Board, in conjunction with District offi cials, should develop and adopt a comprehensive fi nancial management policy addressing budget estimates and the use of fund balance and reserves.

2. District offi cials should prepare budgets that include realistic estimates for expenditures based on contractual and historical data.

3. District offi cials should prepare a realistic estimate of the unreserved fund balance at the end of the fi scal year for consideration by the Board in developing the ensuing year’s budget.

4. District offi cials should develop a plan to use the surplus fund balance identifi ed in this report in a manner that benefi ts District taxpayers. Such uses could include, but are not limited to:

• Paying off debt• Financing one-time expenditures• Reducing District property taxes.

5. The Board should review all of the District’s reserves and determine if the amounts set aside are necessary, reasonable, and in compliance with statutory requirements. To the extent


that they are not, transfers should be made to unreserved general fund balance or other reserves, established and maintained in accordance with statutory directives.

6. The Board and District offi cials should allocate and restrict interest earned on reserved fund balances to the respective reserve fund.


APPENDIX A

RESPONSE FROM DISTRICT OFFICIALS

The District offi cials’ response to this audit can be found on the following pages.


APPENDIX B

AUDIT METHODOLOGY AND STANDARDS

Our overall goal was to assess District operations and identify areas where the District could realize effi ciencies and protect assets from loss or misuse. To accomplish this, our initial assessment included a review of Board oversight and monitoring, fi nancial condition, claims processing, purchasing, payroll, health insurance, special education services, transportation services, buildings and grounds operations, and information technology.

During the initial assessment, we interviewed appropriate District offi cials, performed limited tests of transactions and reviewed pertinent documents, such as District policies and procedures manuals, Board minutes, and fi nancial records and reports. Further, we reviewed the District’s internal controls and procedures over the computerized fi nancial databases to help ensure that the information produced by such systems was reliable.

After reviewing the information gathered during our initial assessment, we determined where weaknesses existed, and evaluated those weaknesses for the risk of potential fraud, theft and/or professional misconduct. Based on that evaluation we determined that controls appeared to be adequate and limited risk existed in most of the fi nancial areas we reviewed. We then decided on the reported objective and scope by selecting for audit those areas most at risk. We selected fi nancial management for further audit testing.

In evaluating the District’s fi nancial management practices, we performed the following audit procedures:

• We reviewed audited fi nancial statements and budget to actual reports to analyze changes in fund balance as a result of annual operations. We also examined the components of fund balance for adherence to statutory requirements.

• We identifi ed and analyzed specifi c budget lines with signifi cant budget to actual variances and interviewed District offi cials to determine the methods used to estimate certain appropriations.

• We analyzed activity in the District’s various reserve funds.

• We examined the tax levy increases/decreases from 2007-08 through 2009-10 and schedules provided by District offi cials to support fund balance projections and tax levy calculations.

We conducted our performance audit in accordance with generally accepted government auditing standards (GAGAS). Those standards require that we plan and perform the audit to obtain suffi cient, appropriate evidence to provide a reasonable basis for our fi ndings and conclusions based on our audit objective. We believe that the evidence obtained provides a reasonable basis for our fi ndings and conclusions based on our audit objective.


APPENDIX C

HOW TO OBTAIN ADDITIONAL COPIES OF THE REPORT

To obtain copies of this report, write or visit our web page:

Offi ce of the State ComptrollerPublic Information Offi ce110 State Street, 15th FloorAlbany, New York 12236(518) 474-4015http://www.osc.state.ny.us/localgov/


ALBANY REGIONAL OFFICEKenneth Madej, Chief ExaminerOffi ce of the State Comptroller22 Computer Drive WestAlbany, New York 12205-1695(518) 438-0093 Fax (518) 438-0367Email: [email protected]

Serving: Albany, Columbia, Dutchess, Greene, Schenectady, Ulster counties

BINGHAMTON REGIONAL OFFICEH. Todd Eames, Chief ExaminerOffi ce of the State ComptrollerState Offi ce Building - Suite 170244 Hawley StreetBinghamton, New York 13901-4417(607) 721-8306 Fax (607) 721-8313Email: [email protected]

Serving: Broome, Chenango, Cortland, Delaware,Otsego, Schoharie, Sullivan, Tioga, Tompkins counties

BUFFALO REGIONAL OFFICERobert Meller, Chief ExaminerOffi ce of the State Comptroller295 Main Street, Suite 1032Buffalo, New York 14203-2510(716) 847-3647 Fax (716) 847-3643Email: [email protected]

Serving: Allegany, Cattaraugus, Chautauqua, Erie,Genesee, Niagara, Orleans, Wyoming counties

GLENS FALLS REGIONAL OFFICEJeffrey P. Leonard, Chief ExaminerOffi ce of the State ComptrollerOne Broad Street PlazaGlens Falls, New York 12801-4396(518) 793-0057 Fax (518) 793-5797Email: [email protected]

Serving: Clinton, Essex, Franklin, Fulton, Hamilton,Montgomery, Rensselaer, Saratoga, Warren, Washingtoncounties

HAUPPAUGE REGIONAL OFFICEIra McCracken, Chief ExaminerOffi ce of the State ComptrollerNYS Offi ce Building, Room 3A10Veterans Memorial HighwayHauppauge, New York 11788-5533(631) 952-6534 Fax (631) 952-6530Email: [email protected]

Serving: Nassau, Suffolk counties

NEWBURGH REGIONAL OFFICEChristopher Ellis, Chief ExaminerOffi ce of the State Comptroller33 Airport Center Drive, Suite 103New Windsor, New York 12553-4725(845) 567-0858 Fax (845) 567-0080Email: [email protected]

Serving: Orange, Putnam, Rockland, Westchester counties

ROCHESTER REGIONAL OFFICEEdward V. Grant, Jr., Chief ExaminerOffi ce of the State ComptrollerThe Powers Building16 West Main Street – Suite 522Rochester, New York 14614-1608(585) 454-2460 Fax (585) 454-3545Email: [email protected]

Serving: Cayuga, Chemung, Livingston, Monroe,Ontario, Schuyler, Seneca, Steuben, Wayne, Yatescounties

SYRACUSE REGIONAL OFFICERebecca Wilcox, Chief ExaminerOffi ce of the State ComptrollerState Offi ce Building, Room 409333 E. Washington StreetSyracuse, New York 13202-1428(315) 428-4192 Fax (315) 426-2119Email: [email protected]

Serving: Herkimer, Jefferson, Lewis, Madison,Oneida, Onondaga, Oswego, St. Lawrence counties

STATEWIDE AND REGIONAL PROJECTSAnn C. Singer, Chief ExaminerState Offi ce Building, Suite 1702 44 Hawley Street Binghamton, New York 13901-4417Tel (607) 721-8306 • Fax (607) 721-8313

APPENDIX D

OFFICE OF THE STATE COMPTROLLERDIVISION OF LOCAL GOVERNMENT

AND SCHOOL ACCOUNTABILITY

Steven J. Hancox, Deputy Comptroller

LOCAL REGIONAL OFFICE LISTING

CONTRACT BETWEEN FRANKLINVILLE CENTRAL SCHOOL DISTRICT AND MR. WILLIAM BATHURST (DRIVER EDUCATION

INSTRUCTOR - 2011 SUMMER SCHOOL)

This agreement made this 20th day of June, Two Thousand and Eleven by and between the Franklinville Central School district, 31 North Main Street, Franklinville, NY 14737, hereinafter referred to as “District”, and Mr. William Bathurst, 912 King Street, Olean, New York, hereinafter referred to as “Driver Education Instructor”.

1. Term: The term of this contract shall be July 1st, 2011 to August 31st, 2011, or the duration and completion of the 2011 Franklinville Summer School Driver Education Program.

2. Purpose: The purpose of this contract is to establish the terms and conditions of

employment of the Driver Education Instructor as an employee of the District during the term of employment.

The Driver Education Instructor shall:

a. Provide the classroom instructional and laboratory (behind the wheel) component

for students, (24 hours of classroom instruction and 6 hours behind the wheel, and 18 hours of observation).

b. Student enrollment shall not exceed 12 students. c. Complete all forms and required documentation related to Driver Education

Program. d. Complete other duties as directed by the superintendent (or designee) to meet

compliance issues regarding Driver Education. e. District shall furnish vehicle (s), classroom, and related materials and supplies to

provide program.

3. Payment: The district will pay the Driver Education Instructor $3200.00 for the 2011 Summer School Driver Education course, for up to 12 students. There are no other benefits associated with this program

Franklinville Central School District Driver Education Instructor

____________________________ ________________________ Michelle A. Spasiano, Superintendent/Date Mr. William Bathurst/Date Driver Education Instructor

_____________________________ Martin M. Brisky, BOE President/Date

June Regular Meeting Minutes - Franklinville€¦ · Mrs. Betsey Bradley, Elementary Teacher, from...

Documents

Transcript of June Regular Meeting Minutes - Franklinville€¦ · Mrs. Betsey Bradley, Elementary Teacher, from...