A major priority of the comptroller's audit is to assist the state's school districts in managing their district efficiently and effectively. The audits identify opportunities for improving business practices, district operations and board governance. These necessary audits are an opportunity for administration and the elected board officials to reduce costs and to strengthen controls intended to safeguard the district's assets.

As the sole business administrator for the Elizabethtown-Lewis Central School District from March 2005 through March 2007, I managed all aspects of the district's funds and provided support to and exercised oversight of finance and personnel services. I provided oversight to the nutritional services, transportation and the maintenance and operation departments. On several occasion over a two-year period, I attempted to effectively communicate in the form of written material and direct conversation with administrative officials on the inherent internal control weaknesses associated with the district's approval process of warrants and payments of claims against the district. Administrative support was marginal. Improvements were recognized by the external accounting firm performing the district's annual audit and by the district's employees.

Furthermore, I advocated for the outsourcing of the claims auditor function to an independent party qualified to perform such reviews for the purpose of providing reasonable assurance claims against the district were valid, legal and represent factual obligations incurred by authorized officials. District department heads, who were also taxpayers, appreciated my level of financial transparency and efforts.

It must be recognized the inherent risk associated within smaller districts in regard to a segregation of duties. The district and the Board of Education were made fully aware of my concerns over the inadequate level of compensating controls within the business office. These concerns were expressed repeatedly in the district's annual audit performed by an independent accounting firm. Resources were only marginally allocated to the business office, and, as a result, the opportunity to develop and implement an effective internal control system within the business office never materialized.

The regulations from the commissioner of education provide specific rules and regulations concerning the safeguarding, accounting and auditing of all monies derived from extra-classroom activities. Information on the topic was provided in various forms to everyone involved in extra-classroom activities. Recommendations regarding best practices and internal controls over the safeguarding and accounting of monies was openly provided and discussed with everyone, and, generally, a higher degree of understanding regarding the commissioner's rules and regulations was achieved, knowing further improvements were warranted. An independent central treasurer and faculty auditor was advocated by myself in an effort to have an acceptable system of internal controls over these funds. There were no exceptions noted by either of the two annual audits conducted while I was district treasurer by the independent accounting firm.

In closing, there are many challenges facing the public education system on an array of levels. The commitment to high fiscal internal controls was a priority of myself while working for the district. I enjoyed the opportunity to assist the district's students in receiving an education without ever formally entering a classroom and to assist both the superintendent and the district's elected board in protecting the taxpayer's best interest under such a challenging work environment.