Fire Island school district's claims auditing faulted in state report
State Comptroller Thomas P. DiNapoli, whose office regularly checks financial operations of the state's more than 600 school districts. Credit: /Hans Pennink
Fire Island school authorities did not always properly audit claims before payment, increasing the risk of improper payments, according to a report released this month by the state Comptroller's Office.
The report acknowledged, however, that despite the heightened risk, purchases were made for valid purposes. State investigators also found a decrease in errors since Fire Island hired new administrators in 2021 and 2022.
State Comptroller Thomas P. DiNapoli's office is a watchdog agency that regularly checks financial operations of the state's more than 600 school districts and other local government authorities. Fire Island educates about three dozen students in prekindergarten through grade six on a budget of $5.78 million for the 2022-23 school year.
The comptroller's inquiry into Fire Island's operations covered a period beginning July 1, 2021, and ending April 30, 2023. State auditors reviewed 198 financial claims totaling $258,969 and reported that 51 of those claims totaling $82,743 could not be properly audited.
In some cases, purchases were confirmed after goods or services were received, preventing the district board's approval and price verification, the state reported. In other cases, requester copies of purchase orders or signatures were missing, which prevented the board from ensuring the district business office had authorized payments. Still, other claims were missing audit checklists required by the district's own procedures.
"Generally, a school board must audit all claims against a school district before they are paid," state examiners said. They went on to say that a policy on purchase claims adopted by Fire Island's board in 2011 was vague and had not been updated in the 11 years since implementation.
In a response letter dated Nov. 13, Fire Island school officials pledged that they were committed to "remedial actions and continuous improvement where warranted."
Local officials added that even before the state report had been issued, they had recognized the need to revise the district's purchasing practices and by November 2022 had outlined specific procedures to streamline them.
"The findings and recommendations presented in the report are of great significance to us, and we take them seriously," the response letter stated. It was signed by Fire Island's superintendent, Travis Davey; assistant superintendent for business and operations, Jackie Lizza; and board president, Jay Lippert.
John Hildebrand is Newsday's senior education writer and has covered school news and policy issues affecting Long Island for more than 40 years.
