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The editor is John Ryan at email: perugazette@gmail.com. The Peru Gazette is a free community, education and information website. It is non-commercial and does not accept paid advertising.

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State Comptroller DiNapoli Releases Northern Adirondack School District Audit

New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued.

Northern Adirondack Central School District – Financial Condition (Clinton County and Franklin County)

Auditors found expenditures have exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to fund operations. Because of the district’s ongoing reliance on fund balance to finance expenditures, the total fund balance has declined from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. In addition, the board has not adopted a multiyear financial plan or a plan to address the declining fund balance.

Northern Adirondack Central School District – Leave Accruals (Clinton County and Franklin County)

Auditors determined that employees are allowed to earn vacation leave accruals that exceed the amount allowed in board-approved contracts. Errors occurred in the leave records maintained for 24 of the 33 (73 percent) employees tested. The district overpaid seven employees $29,686 for unused leave accruals.