Education - Top of the class

However, on Tuesday morning at Ballston Spa High School everything State Comptroller Thomas DiNapoli had to say about the Ballston Spa Central School District was complimentary.

“District officials at Ballston Spa are getting it right,” he said. “The district went above and beyond state requirements and established additional fiscal controls to ensure taxpayer dollars are being spent wisely. Good school districts hit the books in the classroom and keep good books in the office. Ballston Spa does both very well.”

Addressing approximately 30 students from participation in government classes as well as members of the press, the school’s staff and the Board of Education, DiNapoli said less than five percent of all the audits have results like Ballston Spa’s. Only a small percentage of districts are either excellent or have significant problems; most districts fall in the middle and are in need of some improvement.

“You’ve created a model for others to follow. This is the kind of audit I’d like to see more of,” he said.

Auditors examined the district’s internal controls over payroll from July 1, 2005, to Dec. 31, 2006. What they found, was a strong system for financial monitoring.

Every district is required to develop a purchasing policy. Ballston Spa went the extra step though by drafting a purchasing manual which details the stages in the process for employees.

In addition to the required audit committee, district officials established a finance committee to provide added protection and oversight, therefore ensuring prudent spending. Developing a long-range financial and capital plan, establishing two levels of oversight for payroll, developing procedures to make sure leave is used and recorded properly and limiting access in accounting software to only areas required for each person’s specific job duties were some of the other best practices mentioned in the audit.

The comptroller’s office began auditing schools in 2005, after it was discovered that $11.2 million of funds from the Roslyn School District on Long Island had been used by school employees, their friends and families for personal items like cars, travel and goods. In order to improve the accountability of the state’s schools, DiNapoli’s office will be auditing each of New York’s 832 school districts, BOCES and charter schools by 2010.

So far, more than 240 school audits have been completed. Approximately 225 are currently underway.

DiNapoli said his office had no recommendations for the district, except to keep up the good work. He then presented Superintendent Raymond Colucciello with a “gold star” award for the district’s outstanding performance.

Colucciello said the award will be placed in the Board of Education room. He credited both past and present business office staffs, boards and administrations for the accomplishment.

“Obviously, we are very satisfied with the positive results,” Colucciello said. “We keep track of every penny the community allows us to spend.”

Colucciello said the district felt honored by DiNapoli’s visit and his kind words. The superintendent added that the award will drive them to strive to maintain such high standards.

Board president Kathy Jarvis said the achievement proves the district is extremely fiscally responsible and she believes it’s important for the residents to know that.

“The administration, the Board of Education and the residents should all be very proud,” Jarvis said. “This is a huge honor. It’s extraordinary.”