The higly-anticipated audit of the Royalton-Hartland school district from State Comptroller Tom DiNapoli's office was released today. The 13-page document can be downloaded here:
http://www.osc.state.ny.us/localgov/audits/schools/2008/royaltonhartland.pdf
DiNapoli's exceutive summary says this was Roy-Hart's biggest flaw:
Internal Controls Over Student Transportation Services
The district did not monitor transportation services or the fuel delivered to the transportation vendor’s facility. District officials did not compare the information on the monthly invoices submitted by the transportation vendor to the daily vehicle inspection reports to determine if the amounts billed were accurate. In addition, the vendor used the district-contracted buses to transport district students and students from neighboring districts on shared bus routes to the same academic locations outside of the district. The vendor billed all the districts for these shared bus routes. However, the district incurred the cost of the fuel used on the eight shared bus routes. The cost was not charged to any of the other four districts and there was nothing in the contract to indicate that the district will be reimbursed or otherwise credited for the fuel used on the shared bus routes.
http://www.osc.state.ny.us/localgov/audits/schools/2008/royaltonhartland.pdf
DiNapoli's exceutive summary says this was Roy-Hart's biggest flaw:
Internal Controls Over Student Transportation Services
The district did not monitor transportation services or the fuel delivered to the transportation vendor’s facility. District officials did not compare the information on the monthly invoices submitted by the transportation vendor to the daily vehicle inspection reports to determine if the amounts billed were accurate. In addition, the vendor used the district-contracted buses to transport district students and students from neighboring districts on shared bus routes to the same academic locations outside of the district. The vendor billed all the districts for these shared bus routes. However, the district incurred the cost of the fuel used on the eight shared bus routes. The cost was not charged to any of the other four districts and there was nothing in the contract to indicate that the district will be reimbursed or otherwise credited for the fuel used on the shared bus routes.
