Division of LocaL Government & schooL accountabiLity
o f f i c e o f t h e n e w y o r k s t a t e c o m p t r o L L e r
report of ExaminationPeriod Covered:
July 1, 2014 – March 16, 2016
2016M-331
Kiryas Joel Union Free School District
Financial Condition and Selected Employee
Reimbursements
thomas p. Dinapoli
Page
AUTHORITY LETTER 1
EXECUTIVE SUMMARY 2
INTRODUCTION 4 Background 4 Objective 4 Scope and Methodology 4 CommentsofDistrictOfficialsandCorrectiveAction 5
FINANCIAL CONDITION 6 Recommendations 8
EMPLOYEE REIMBURSEMENTS 9 Vehicle Reimbursements 9 DependentDaycareAssistancePlan 10 Recommendations 11 APPENDIX A ResponseFromDistrictOfficials 12APPENDIX B OSC Comments on the District’s Response 16APPENDIX C AuditMethodologyandStandards 17APPENDIX D HowtoObtainAdditionalCopiesoftheReport 18APPENDIX E LocalRegionalOfficeListing 19
Table of Contents
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State of New YorkOffice of the State Comptroller
Division of Local Governmentand School Accountability March2017
DearSchoolDistrictOfficials:
AtoppriorityoftheOfficeoftheStateComptrolleristohelpschooldistrictofficialsmanagetheirdistrictsefficientlyandeffectivelyand,bysodoing,provideaccountabilityfor taxdollarsspent tosupportdistrictoperations.TheComptrolleroverseesthefiscalaffairsofdistrictsstatewide,aswellasdistricts’compliancewithrelevantstatutesandobservanceofgoodbusinesspractices.Thisfiscaloversight is accomplished, in part, throughour audits,which identify opportunities for improvingdistrictoperationsandBoardofEducationgovernance.Auditsalsocanidentifystrategiestoreducedistrict costs and to strengthen controls intended to safeguard district assets.
FollowingisareportofourauditoftheKiryasJoelUnionFreeSchoolDistrict,entitledFinancialConditionandSelectedEmployeeReimbursements.ThisauditwasconductedpursuanttoArticleV,Section1oftheStateConstitutionandtheStateComptroller’sauthorityassetforthinArticle3oftheNew York State General Municipal Law.
This audit’s results and recommendations are resources for district officials to use in effectivelymanagingoperationsandinmeetingtheexpectationsoftheirconstituents.Ifyouhavequestionsaboutthisreport,pleasefeelfreetocontactthelocalregionalofficeforyourcounty,aslistedattheendofthis report.
Respectfullysubmitted,
Office of the State ComptrollerDivision of Local Governmentand School Accountability
State of New YorkOffice of the State Comptroller
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Office of the State ComptrollerState of New York
EXECUTIVE SUMMARY
TheKiryasJoelUnionFreeSchoolDistrict(District)islocatedintheVillageofKiryasJoel,OrangeCounty.TheDistrict is governed by the Board of Education (Board), which is composed of fiveelected members. The Board is responsible for the general management and control of the District’s financialandeducationalaffairs.TheSuperintendentofSchools(Superintendent)istheDistrict’schiefexecutiveofficerandisresponsible,alongwithotheradministrativestaff,fortheDistrict’sday-to-daymanagementundertheBoard’sdirection.TheTreasurerisresponsibleforcertifyingpayroll,preparingbudgets,maintaining the accounting records and receiving,disbursing andmaintainingcustodyofDistrict moneys.
The District operates one school with approximately 200 special needs students and providestransportation,healthandwelfareservicesandtextbookstoapproximately11,400residentstudentsattendingnonpublic schools.TheDistricthas477employeesandhadbudgetedappropriations forthe2015-16fiscalyearof$23million,whichwerefundedprimarilywithrealpropertytaxes,tuitioncharges and State aid.
Scope and Objective
Theobjectiveofourauditwastoevaluate theDistrict’sfinancialconditionandselectedemployeereimbursementpaymentsfortheperiodJuly1,2014throughMarch16,2016.WeextendedourscopeperiodbacktoJuly1,2011andforwardtoJune30,2016toanalyzetheDistrict’sfundbalance.Ourauditaddressedthefollowingrelatedquestions:
• DidDistrictofficialsensurereservesandfundbalanceweremaintainedatreasonablelevelsandinaccordancewithstatutoryrequirements?
• DidtheBoardensurethatemployeesreceivedonlythereimbursementstheywereentitledto?
Audit Results
TheBoard andDistrict officials need to improve the budget process to ensure reserves and fundbalancearemaintainedatreasonablelevels.Fromfiscalyears2011-12through2015-16,theBoardadoptedbudgetsthatresultedinoperatingsurpluseseachyearrangingfrom$216,000to$2.6million.The Board used surplus funds to increase reserves and accumulate fund balance up to the 4 percent statutorylimit.Restrictedfundsgrewfrom$285,000asofJune30,2012to$4.5millionbyJune30,2016.
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Theappropriationoffundbalanceandtransfersofsurplusfundstoincreasereservesatyear-endresultedin the District’s reported unrestricted fund balance remaining within the 4 percent statutory limit. By notestablishingadequate reservepoliciesandnot funding reserves throughbudgetappropriations,theBoardmayhavemissedtheopportunitytousefundbalanceasafinancingsource,fundone-timeexpendituresorreducethetaxlevy.
WealsofoundthattheBoarddidnotensurethatemployeesreceivedonlythereimbursementstheywereentitledto.TheDistrictreimbursedthreeemployees$15,000foruseofpersonalvehiclestocommutefromhometowork,whichwasnotprovidedinawrittenagreement.TheDistrictalsoreimbursedanineligibleemployeefor$4,726indaycareexpenses.
Comments of District Officials
TheresultsofourauditandrecommendationshavebeendiscussedwithDistrictofficials,andtheircomments,whichappear inAppendixA,havebeenconsidered inpreparing this report.ExceptasindicatedinAppendixA,Districtofficialsgenerallyagreedwithourrecommendationsandindicatedtheyplantoinitiatecorrectiveaction.AppendixBincludesourcommentsonissuesDistrictofficialsraised in their response.
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Background
Introduction
Objective
Scope andMethodology
The Kiryas Joel Union Free School District (District) is located in the VillageofKiryasJoel,OrangeCounty.TheDistrictisgovernedbytheBoardofEducation(Board),whichiscomposedoffiveelectedmembers. The Board is responsible for the general management andcontrolof theDistrict’sfinancial andeducational affairs. TheSuperintendent of Schools (Superintendent) is the District’s chief executiveofficerandisresponsible,alongwithotheradministrativestaff, for the District’s day-to-day management under the Board’sdirection. The Treasurer is responsible for certifying payroll,preparingbudgets,maintainingtheaccountingrecordsandreceiving,disbursing and maintaining custody of District moneys.
The District operates one school with approximately 200 specialneeds students and provides transportation, health and welfareservices and textbooks to approximately 11,400 resident studentsattendingnonpublicschools.TheDistricthas477employeesandhadbudgetedappropriationsforthe2015-16fiscalyearof$23million,whichwerefundedprimarilywithrealpropertytaxes,tuitionchargesand State aid.
The objective of our audit was to evaluate the District’s financialcondition and selected employee reimbursement payments. Our audit addressedthefollowingrelatedquestions:
• DidDistrictofficialsensurereservesandfundbalanceweremaintained at reasonable levels and in accordance with statutoryrequirements?
• Did the Board ensure that employees received only the reimbursementstheywereentitledto?
WeexaminedtheDistrict’sfinancialconditionandselectedemployeereimbursementpaymentsfortheperiodJuly1,2014throughMarch16, 2016.Weextendedour scopeperiodback to July1, 2011andforwardtoJune30,2016toanalyzetheDistrict’sfundbalance.
We conducted our audit in accordance with generally acceptedgovernmentauditingstandards(GAGAS).Moreinformationonsuchstandards and the methodology used in performing this audit are includedinAppendixCofthisreport.Unlessotherwiseindicatedinthisreport,samplesfortestingwereselectedbasedonprofessionaljudgment,asitwasnottheintenttoprojecttheresultsontotheentirepopulation.Where applicable, information is presented concerning
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Comments ofDistrict Officials andCorrective Action
the value and/or size of the relevant population and the sampleselectedforexamination. The results of our audit and recommendations have been discussed with District officials, and their comments, which appear inAppendixA,havebeenconsideredinpreparingthisreport.ExceptasindicatedinAppendixA,Districtofficialsgenerallyagreedwithour recommendations and indicated they plan to initiate corrective action.AppendixBincludesourcommentsonissuesDistrictofficialsraised in their response.
The Board has the responsibility to initiate corrective action. Pursuant toSection 35 ofGeneralMunicipalLaw,Section 2116-a(3)(c)ofNewYorkStateEducationLawandSection170.12oftheRegulationsoftheCommissionerofEducation,awrittencorrectiveactionplan(CAP)thataddressesthefindingsandrecommendationsinthisreportmustbepreparedandprovidedtoourofficewithin90days,withacopyforwardedtotheCommissionerofEducation.Tothe extent practicable, implementation of the CAPmust begin bytheendof thenextfiscalyear.Formore informationonpreparingandfilingyourCAP,pleaserefertoourbrochure,Responding to an OSC Audit Report, which you received with the draft audit report. TheBoardshouldmaketheCAPavailableforpublicreviewintheDistrictClerk’soffice.
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Financial Condition
TheBoardisresponsibleformakingsoundfinancialdecisionsthatareinthebestinterestsoftheDistrict,thestudentsitservesandtheresidents who fund the District’s programs and operations. Sound budgetingpracticesbasedonaccurateestimates,alongwithprudentfundbalancemanagement, help ensure that sufficient fundingwillbeavailabletosustainoperations,addressunexpectedexpensesandsatisfy long-term obligations or future expenditures. Fund balancerepresents resources remaining from prior fiscal years. A districtmay retain a portion of fund balance but must do so within the limits establishedbyNewYorkStateRealPropertyTaxLaw.Currently,theamount of fund balance that a school district can retain may not be morethan4percentoftheensuingfiscalyear’sbudget.
Districts are legally allowed to establish reserve funds and accumulate funds for certain future purposes (e.g., compensated absences andretirementexpenditures). TheBoard is responsible fordevelopinga formal plan for funding and using reserves. Funding reserves should be done through appropriations in budgets that are voted on by District residents. Funding reserves at greater than reasonable levelscancontributetorealpropertytaxleviesthatarehigherthannecessarybecausetheexcessreservebalancesarenotbeingusedtofundoperations.Therefore, the appropriate useof reserve funds isalso an important part of the budget process.
TheBoardandDistrictofficialsneedtoimprovethebudgetprocessto ensure reserves and fund balance are maintained at reasonable levelsinaccordancewithstatutoryrequirements.TheDistrictstartedfiscal year 2011-12with a deficit fundbalanceof $285,091.Fromfiscalyears2011-12through2015-16,theBoardadoptedbudgetsthatresultedinoperatingsurpluseseachyear,rangingfrom$216,000to$2.6million.TheBoardusedsurplusfundstoestablishandincreasereserves and accumulate fund balance up to the 4 percent limit. Restricted funds grew from$285,000 as of June 30, 2012 to $4.5million by June 30, 2016. The appropriation of fund balance andtransfersofsurplusfundstoincreasereservesatyear-endresultedinthe District’s unrestricted fund balance remaining within the 4 percent statutory limit (Figure 1).
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Figure 1: Unrestricted Fund Balance at Year-End2011-12 2012-13 2013-14 2014-15 2015-16a
Total Beginning Fund Balance ($285,091) $125,323 $341,980 $1,341,497 $3,175,594
Prior Period Adjustment to Beginning Fund Balance ($2) $0 $11 $5
Add: Operating Surplus $410,416 $216,657 $999,506 $1,834,092 $2,618,523
Total Ending Fund Balance $125,323 $341,980 $1,341,497 $3,175,594 $5,794,117
Less: Restricted Funds $284,925 $186,795 $436,138 $1,887,409 $4,489,118
Less: Appropriated Fund Balance for the Ensuing Year $0 $0 $0 $366,432 $363,503
Total Unrestricted Funds at Year-End ($159,602) $155,185 $905,359 $921,753 $941,496
Ensuing Year’s Budgeted Appropriations $21,431,158 $23,107,807 $22,633,965 $23,043,815 $23,537,408
Unrestricted Funds as a Percentage of the Ensuing Year’s Budget (0.74%) 0.67% 4.00% 4.00% 4.00%
a Includes nonspendable fund balance
Appropriating fund balance that is not used to fund operationscan result in excess accumulation of fund balance. The Boardappropriatedfundbalanceof$366,432in2014-15tofundoperationsin2015-16.However,duetooperatingsurplusin2015-16,thefundbalance appropriated was not used to fund operations. Had the Board usedappropriatedfundbalancetofinanceoperations,itcouldhaveaccumulatedlessfundbalanceorusedtheexcessfundstofundone-timeexpendituresorreducethetaxlevy.Also,theBoardappropriated$363,503in2015-16tobeusedin2016-17.Becausethefiscalyearisnotcompleted,wecannotdetermineifthefundswillbeused.
AlthoughtheDistrict’sfinancialconditionhasimproved,theBoardhas not established formal budgeting procedures to properly monitor thebudgetandfundreserves.Inaddition,theBoardhasnotfundedreserves through appropriations in budgets that were voted on by Districtresidents.Instead,theBoardusedsurplusfundstoestablishandincreasetheretirementreserve,whichhadatotalbalanceof$2.5millionasofJune30,2016,andthecompensatedabsencereserve,whichhadatotalbalanceof$1.5millionasofJune30,2016.
Bynotestablishingadequatereservefundpoliciesforeachreserveandnot funding reserves throughbudgetappropriations, theBoardmayhavemissedtheopportunitytousefundbalanceasafinancingsource,fundone-timeexpendituresorreducethetaxlevy.
Districtofficialstoldusthattheyincreasedthefundbalancebycloselymonitoring each budget line item and budgeting conservatively with a plan to use the 4 percent allowable fund balance as a guideline. TheDistrict isplanning fordeficits in futureyears tokeep the tax
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levydownthroughappropriationofanyfundbalancethatexceeds4percent. TheBoardshould:
1. Usesurplusfundbalanceasafinancingsourcefor:
• Fundingone-timeexpenditures;
• Fundingneededreserves;or
• Reducingpropertytaxes.
2. Ensure that any appropriation of fund balance is based on need.
3. Establish reserve fund policies that identify use andreplenishment of funds to ensure reserves are used properly andamountsreservedarejustified,necessaryandreasonable.
Recommendations
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Employee Reimbursements
Payroll and employee benefit costs comprise the most significantportion of the District’s budget, representing nearly 57 percentof annual budget expenditures on average. District officials andadministratorsmust ensure thatbenefits are reasonable, employeesreceivebenefitsaccording tocontractprovisionsandpaymentsareproperlysupportedandauthorized.
District officials have not established policies and procedures thatprovide adequate oversight of vehicle reimbursement costs anddependent care reimbursements.As a result, the District incurred$15,000 in commuting expenses for three District employees thatwere not provided by their contracts and reimbursed an ineligible employeefor$4,726indaycareexpenses.
District officials are responsible for ensuring that employees arereimbursed for expenses according to their respective collectivebargaining agreements or employee handbook. Costs incurred in commuting from home to the usual place of work generally are not consideredDistrictexpensesand,therefore,notreimbursable.
WeidentifiedfiveadministrativeemployeeswhowerereimbursedforcommutingtoandfromtheDistrictofficebasedonBoardapproval.Twoofthefiveemployeeshadindividualemploymentagreementsthatincludedprovisionsforcommuting:theSuperintendentwasprovidedaDistrictvehicleandtheTreasurerwasreimbursed$600permonthforhiscommutetoandfromwork.However,threeotheremployeesalso received commuting reimbursements totaling approximately$15,000intheabsenceofemploymentagreements.Twoemployees,thePrincipalandAccountsPayableClerk, received reimbursementfor50milesaday(orapproximately$6,000eachperyear)fortheircommutetotheDistrict.ThePurchasingAgent/DistrictClerk/PayrollClerkreceived$250amonth(or$3,000ayear)inautoallowanceforhisdailycommutetotheDistrictoffice.
District officials believed that the allowance/reimbursement forcommutingtoandfromhomeisanappropriateexpense,aslongasthe auto reimbursement payments were Board approved and added totheemployee’sW-2astaxableincome.Whileschooldistricts,byBoardresolution,mayreimburseofficersandemployees foractualandnecessaryexpensesincurredintheperformanceofofficialduties,1 costs incurred in commuting from home to the usual place of work
Vehicle Reimbursements
1 SeeEducationLawsections1604(27),1710,2118;amileageallowancemaybepaidinlieuofauditingclaimsforactualandnecessaryexpenses.
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areconsideredprivateexpensesand,therefore,arenotreimbursableby Board resolution. This is regardless of whether the reimbursement is considered taxable for federal income taxpurposes.As a result,the District reimbursed those administrative employees for personal commutingexpenses,whichwasnotprovidedinawrittenagreement.
TheDistrictestablishedaflexiblebenefitplanin2011,whichincludedaDaycareAssistance Program (DAP) for eligible employeeswithdependents.Tobeeligibleforreimbursement,theplanrequiresthattheemployeeearnsnomorethan$50,000peryearandthechildreceivingdaycareservicesmustbebetweensixweeksandtwoyearsandeightmonthsold.TheDistrictcontributesupto$5,000percalendaryearperemployee.However,unlikemostflexcareplans, theemployeedoesnotcontributetotheplan.Therefore,reimbursementsareaddedto theemployee’s earningsas taxable income.Minimally, theplanrequirestheclaimformtoincludeastatementfromanindependentthirdpartyasproofthattheexpensehasbeenincurredduringtheplanyearandtheamountoftheexpense.Followingtheendoftheplanyear,theW-2servesasastatementoftheaccountshowingthetotalamountpaidasabenefit.
TheBoardandDistrictofficialscouldimprovetheireffortstoensureemployeesenrolledforDAPbenefitsareeligibleandpaymentsaresufficiently documented and approved. District officials have notdeveloped written policies or procedures to monitor dependent care reimbursementeligibilityasdefinedintheplan.TheDistrictmadepayments to139employees totalingover$307,000 in the2014-15fiscalyearwithoutensuringthecontinuedeligibilityofemployees.District officials did not document spousal information provingfull-timeemploymentorfull-timeenrollmentasastudent.Further,District officials are not receiving statements or other verificationfromdaycareprovidersasproofofexpense.
Whenadependentchildturnssixweeksold,theeligibleemployeeprepares an enrollment form certifying the dependent’s name and birthdate. A clerk maintains a list of eligible employees and thequalifyingdependents’enrollmentforms.Sheestablishestheendofeligibilitydatebasedonthequalifyingdependent’sbirthdatetoensurepayments are not made beyond the age of two years and eight months old.Wetestedendofeligibilitydatesfor13dependentsbelongingto10randomlyselectedemployeesandfoundenddatecalculationswere accurate.
The Treasurer verifies employees’ budgeted salaries to determineeligibility at the beginning of each school year. We randomlyselected 10 employees receiving daycare assistance payments todetermine employee eligibility (earnings did not exceed $50,000),
Dependent Daycare Assistance Plan
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whetherpaymentsperemployeedidnotexceed$5,000andifproperdocumentation and approval of payment existed. One employeereceived benefits of $4,726 but had gross earnings of $56,818.This employee’s earnings exceeded the $50,000 limit by $2,092afterexcluding the$4,726paidby theDistrict fordependentcare.Therefore,theemployeewasineligibleandreceivedbenefitsshewasnot entitled to.
Inaddition,twoofthereimbursementstotaling$700didnotcontainsupervisor approval, and statements from independent third partyproviders were not documented as proof of amounts paid. District officials told us there are no approved written procedures foraddressing how daycare assistance payments should be administered. The lack of written policies and procedures for reviewing employee and dependent eligibility could result in an increased risk of inappropriate payments. TheBoardshould:
4. Ensure vehicle allowances do not include nondeductible personalcommutingexpensesunlessstipulatedbyagreement.
5. Establish written procedures for addressing how daycareassistance payments should be administered.
Districtofficialsshould:
6. Ensure that all employees receiving dependent care reimbursements are eligible to receive payments.
7. Ensure that dependent care reimbursement requests areproperlydocumented,authorizedandsupported.
8. Ensuretherequiredchildcareproviderverificationisreceivedand documented.
Recommendations
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APPENDIX A
RESPONSE FROM DISTRICT OFFICIALS
TheDistrictofficials’responsetothisauditcanbefoundonthefollowingpages.
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SeeNote 1Page16
SeeNote 2Page16
SeeNote3Page16
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APPENDIX B
OSC COMMENTS ON THE DISTRICT’S RESPONSE
Note 1
The minutes of the July 9, 2015 Organizational Meeting, Paragraph 53, used the term “vehiclereimbursements” to describe payments to the three employees.The term “compensation”was notused. Note 2
Absent proper delegation to anotherDistrict official, it is theBoard thatmay bind theDistrict toindividualagreementsregardingcompensation.TheBoardactsbyresolution,notby“oralagreement.”An“oralagreement”byoneormoreindividualBoardmembersorotherDistrictofficialscouldbe“memorializedandauthorized” (ratified)by theBoard. However, inParagraph53of theminutesoftheJuly9,2015OrganizationalMeeting,theBoardresolvedtoapproveemployeesnamedinanattachedlistfor“vehiclereimbursements.”Theattachmenttotheresolutionwasadocumententitled“VehicleReimbursements,”whichincludedthenamesofthethreeemployees,typeofreimbursementand rate.
UnliketheagreementswiththeSuperintendentandTreasurer,thereisnoindicationintheseminutesthattheBoard“memorializedandauthorized”paymentstothethreeemployeesasconsiderationforservicestoberenderedunderanegotiatedemploymentagreement.Moreover,theminutesstatethattheassignedvehiclesareprovidedfor“officialSchoolDistrictpurposes,”whichwouldnotincludethepersonalexpenseofcommutingtoandfromhometotheusualplaceofwork.NootherevidencethattheBoard“memorializedandauthorized”anyoralemploymentagreementwasprovided.
Note3
Footnote 1 of the audit report accurately and appropriately sets forth citations to provisions in Education Lawrelatingtothepaymentofactualandnecessaryexpensesincurredintheperformanceofofficialdutiesorforthepaymentofamileageallowanceinlieuofauditingclaimsforsuchexpenses.
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APPENDIX C
AUDIT METHODOLOGY AND STANDARDS
Toachieveourauditobjectivesandobtainvalidevidence,weperformedthefollowingprocedures:
• We interviewedDistrictofficials and reviewed theBoardmeetingminutes, resolutionsandbudget brochures to gain an understanding of the District’s budget development and fund balance processes.
• Weanalyzedthegeneralfund’strendintotalandrestrictedfundbalancesforthefiscalyears2010-11through2015-16.Wealsocomparedtheunrestrictedfundbalancetotheensuing’syear’sbudgetedexpenditurestodeterminethefundbalanceavailabilityforfutureyears.
• Wecomparedthegeneralfund’sbudgetedrevenuesandexpenditurestotheactualrevenuesand expenditures from 2012-13 through 2014-15 and preliminary results of operations for2015-16todetermineifDistrictofficialswerebudgetingreasonably.
• Wereviewedthesupportingdocumentationfortheamountsrestrictedforretirementcontributionand compensated absences to determine if the amounts reserved were reasonable and used as intended.
• WeinterviewedDistrictofficialsandreviewedtheBoardmeetingminutesandattachments,employmentagreementsandW-2stogainanunderstandingofemployeevehicleallowancesand reimbursements.
• WecalculatedannualvehicleallowancesandreimbursementsforcommutingtotheDistrictfrom Board minutes.
• WereviewedDaycareAssistanceProgramplandocumentsfortermsofeligibilityandrequireddocumentation.
• Wetestedasampleof10reimbursementrequestformsforeligibility,sufficientdocumentationandauthorization.
• Wecalculatedandcompareddependentchildendofeligibilitydatesbasedonbirthdatesandcompared them to District end dates.
WeconductedthisperformanceauditinaccordancewithGAGAS.Thosestandardsrequirethatweplanandperformtheaudittoobtainsufficient,appropriateevidencetoprovideareasonablebasisforourfindingsandconclusionsbasedonourauditobjectives.Webelieve that theevidenceobtainedprovidesareasonablebasisforourfindingsandconclusionsbasedonourauditobjectives.
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APPENDIX D
HOW TO OBTAIN ADDITIONAL COPIES OF THE REPORT
OfficeoftheStateComptrollerPublicInformationOffice110StateStreet,15thFloorAlbany,NewYork12236(518)474-4015http://www.osc.state.ny.us/localgov/
Toobtaincopiesofthisreport,writeorvisitourwebpage:
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APPENDIX EOFFICE OF THE STATE COMPTROLLER
DIVISION OF LOCAL GOVERNMENTAND SCHOOL ACCOUNTABILITYAndrewA.SanFilippo,ExecutiveDeputyComptroller
GabrielF.Deyo,DeputyComptrollerTraceyHitchenBoyd,AssistantComptroller
LOCAL REGIONAL OFFICE LISTING
BINGHAMTON REGIONAL OFFICEH.ToddEames,ChiefExaminerOfficeoftheStateComptrollerStateOfficeBuilding,Suite170244 Hawley StreetBinghamton,NewYork13901-4417(607)721-8306Fax(607)721-8313Email:[email protected]
Serving:Broome,Chenango,Cortland,Delaware,Otsego,Schoharie,Sullivan,Tioga,TompkinsCounties
BUFFALO REGIONAL OFFICEJeffreyD.Mazula,ChiefExaminerOfficeoftheStateComptroller295MainStreet,Suite1032Buffalo,NewYork14203-2510(716)847-3647Fax(716)847-3643Email:[email protected]
Serving:Allegany,Cattaraugus,Chautauqua,Erie,Genesee,Niagara,Orleans,WyomingCounties
GLENS FALLS REGIONAL OFFICEJeffreyP.Leonard,ChiefExaminerOfficeoftheStateComptrollerOneBroadStreetPlazaGlensFalls,NewYork12801-4396(518)793-0057Fax(518)793-5797Email:[email protected]
Serving:Albany,Clinton,Essex,Franklin,Fulton,Hamilton,Montgomery,Rensselaer,Saratoga,Schenectady,Warren,WashingtonCounties
HAUPPAUGE REGIONAL OFFICEIraMcCracken,ChiefExaminerOfficeoftheStateComptrollerNYSOfficeBuilding,Room3A10250VeteransMemorialHighwayHauppauge,NewYork11788-5533(631)952-6534Fax(631)952-6530Email:[email protected]
Serving:NassauandSuffolkCounties
NEWBURGH REGIONAL OFFICETennehBlamah,ChiefExaminerOfficeoftheStateComptroller33AirportCenterDrive,Suite103NewWindsor,NewYork12553-4725(845)567-0858Fax(845)567-0080Email:[email protected]
Serving:Columbia,Dutchess,Greene,Orange,Putnam,Rockland,Ulster,WestchesterCounties
ROCHESTER REGIONAL OFFICEEdwardV.Grant,Jr.,ChiefExaminerOfficeoftheStateComptrollerThePowersBuilding16WestMainStreet,Suite522Rochester,NewYork14614-1608(585)454-2460Fax(585)454-3545Email:[email protected]
Serving:Cayuga,Chemung,Livingston,Monroe,Ontario,Schuyler,Seneca,Steuben,Wayne,YatesCounties
SYRACUSE REGIONAL OFFICERebeccaWilcox,ChiefExaminerOfficeoftheStateComptrollerStateOfficeBuilding,Room409333E.WashingtonStreetSyracuse,NewYork13202-1428(315)428-4192Fax(315)426-2119Email:[email protected]
Serving:Herkimer,Jefferson,Lewis,Madison,Oneida,Onondaga,Oswego,St.LawrenceCounties
STATEWIDE AUDITSAnnC.Singer,ChiefExaminerStateOfficeBuilding,Suite170244 Hawley Street Binghamton,NewYork13901-4417(607)721-8306Fax(607)721-8313
