Liverpool school district finds $250,000 questionable spending in audit

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31 July 2008

The Liverpool Central School District in Albany, New York recently underwent an audit by State Comptroller Thomas DiNapoli where $250,000 of questionable spending was found.

[edit] Audit findings

The questions spending included the following:[1]

  • The superintendent was overpaid $26,275 during the 2000-01 to 2002-03 fiscal years, and leave records were not available to support payments he received for unused leave totaling $67,790.
  • In 2005-06, the superintendent approved payments totaling $15,000 into the tax shelter annuities of three employees without board authorization.
  • A board member received free health insurance for a total of $44,283 in insurance costs
  • 32 laptops (costing about $38,400) for the districts "Student Lap Top program" went missing and were never recovered
  • The district violated the State Constitution when it donated the proceeds from the sale of 28 new laptop computers to a nonprofit corporation directly to the non-profit. This circumvented the district’s regular disbursement procedures, entirely bypassing the claims audit and approval process.

[edit] References