Assistant Superintendent for Business
Results of External Audit and Claims Audit – 2016-2017
Reported to Audit Committee: November 13, 2017
Approved by Board of Education: November 13, 2017
On Monday, November 13, 2017 the Audit Committee Meeting and the Board of Education met to hear reports from both the External Auditors as well as the Claims Auditors. In both cases the message delivered was the same – the district’s business/fiscal operations are strong.
To be more specific, Marianne VanDuyne, External Audit Partner, reported that for the 2016-2017 school year, the New Hyde Park – Garden City Park Union Free School District obtained a perfectly clean audit. In other words, there were no comments by the auditors in terms of areas of improvement and therefore no need for a corrective action plan. She continued to report that these stellar results were attained 4 out of the last 5 school years (3 years in a row) and that there was only one non-critical comment in the 5th year. Specifically, this comment pertained to checks that had been issued but not cashed by the intended party (stale checks). Ms. VanDyne emphasized how significant the results achieved were and highlighted that the NHP-GCP UFSD is #1 out of all her clients in regards to these results.
The Claims Auditor Partner, Lauren Agunzo, of Nawrocki Smith reported to the Audit Committee and the Board of Education about the claims process and the results that the District attained as a team for the 2016-2017 school year. Ms. Agunzo emphasized how the number of claims reported was the lowest of all her school district clients. She went as far as to say that we are her best district in terms of operational performance.
The Board of Education accepted the recommendation of the Audit Committee as both the External Audit Report and the Claims Audit Report were accepted on the November 13, 2017 Board agenda.
It is my pleasure to report these results to the community. I am extremely proud of the hard work associated with achieving this level of success. Special thanks to the dedicated business office staff for always going above and beyond – it is truly appreciated!
Michael G. Frank
RESULTS OF INTERNAL AUDIT – RISK ASSESSMENT UPDATE AND AGREED UPON PROCEDURES – 2017-2018
Reported to Audit Committee: Audit Committee was unable to convene
Approved by Board of Education: June 11, 2018
As part of the District’s desire to monitor and test its control environment, independent auditors are hired to conduct an “Internal Audit” and report the results to the Audit Committee and the Board of Education. There are two engagements involved in the process. First, the district has the auditors conduct a Risk Assessment Update. This is where the auditors review the existing control procedures and determine if they are adequate to secure district assets and minimize exposures that could result in unintended liabilities. Second, a specific area is identified by the auditors and the audit committee for additional, detailed testing; this is called “Agreed Upon Procedures”. For the 2017-2018 school year the areas selected by the audit committee for testing were Purchasing and Budget Administration.
Cullen and Danowski, LLP was retained to conduct both the Risk Assessment Update and the Agreed Upon Procedures. I am pleased to report that the Risk Assessment Update resulted in no findings and no recommendations. In other words, strong controls are in place at the district and are working properly.
I am also pleased to report that the results of the Agreed Upon Procedures were positive as well. There was 1 recommendation by the auditors pertaining to enhancing the controls and/or procedures for Purchasing. The recommendation was communicated to those responsible and implemented as per the corrective action plan which was approved by the board of education. There were 0 recommendations by the auditors pertaining to Budget Administration.
The excellent audit report results that have been achieved throughout the years here in our district are not common and come as a result of collaboration, cooperation, and hard work from all the New Hyde Park – Garden City Park UFSD team members. That includes all administration and all staff. I am proud to see that the results of these engagements confirm my belief that the district’s internal controls are strong.
NYS Comptroller’s Office Audit of the New Hyde Park – Garden City Park UFSD