Audits shows district in 'sound financial state'
Williamsville
by JESSICA L. FINCH Associate Editor

Working with a more than $145 million budget, the Williamsville Central School District has lots of checks and balances to track, and it's doing it well.

According to the annual audit, presented by Kristen Anderson of Lumsden & McCormick LLP, the district is in "a very good financial position."

"You are in a sound financial state," she said during the Nov. 13 board meeting, adding that was due, in part, to an improved bond rating. "You have increased your reserves to fund yourselves for the future."

In the audit review session, Anderson highlighted some key points that were scrutinized during the audit process.

She commented that the board did a good job holding costs year to year, with a $1.22 million increase from 2006 to 2007.

Anderson also praised the district's ability to handle increasing insurance costs.

"The cost of health insurance went from $10.8 million to $11.6 million. The 7 percent increase is much lower; I have seen 10 to 12 percent increases," she said.

The district's assistant superintendent for business, Tom Maturski, said that was achieved by placing the employees on one health care provider and securing good rates. Also during union negotiations the employees agreed to pay a larger portion of their health insurance, saving the district money.

The audit showed an increase of 5 percent in total functioning expenses, from $131 million to $137 million.

While the overall audit showed good financial standing, there were two areas the district was advised to investigate.

The first was improvement in accounting for extra-classroom activity funds. This is a common area of concern for other districts as well.

Maturski said the district has addressed this area by distributing a handbook to the treasurers of these clubs on how to correctly make deposits and record them. One of the issues was the transactions didn't have the appropriate student and/or advisor signatures.

The second was an error by the district's bank, Maturski said. The audit showed three bank accounts were opened with the district's tax identification number.

"It was determined the bank accessed the tax identification number and erroneously used it for an organization that was supporting a school item, but not officially part of the school district," the report stated.

Maturski said the mistake was addressed through notification to the bank of its mistake.

Three years ago the scandal at Roslyn School District on Long Island caused changes to schools audits. Reportedly millions of dollars were inappropriately used.

In response to the scandal the state issued audits for every district, moving across New York state.

Williamsville has not yet been audited and Board President Ramona Popowich questioned what the board could expect. Anderson responded by saying the state auditors have been looking at diligent documentation and adhering to policies.

"It's their job to find something. I haven't seen a school where they didn't find something," Anderson said.

But she also added that Williamsville should not be concerned about the audit.

The board also discussed the first reading of the policy - school attendance areas. The district is hoping to launch a search engine on its Web site in February that would tell residents what schools (elementary, middle and high) a child living at an address should attend.

The board discussed the need for further review of "odd" boundaries that are not set according to a street but down the middle of property.

In other board news:

• Board Member Camille Eichhorn recommended the board discuss introducing curriculum that covers drinking to students prior to their senior year. The topic will be brought up at the Dec. 11 board meeting.

• The board recognized the efforts of Rita Wolff, director of communications, and Amy Vohwinkel, graphic design, for their success at the 28th annual New York School Public Relations Association's Excellence in Educational Communications Awards. Williamsville received one Award of Excellence, one Award of Honor and two Awards of Merit.

• In honor of New York State School Related Personnel Recognition Day, Nov. 20, the board recognized Barbara Weiss, president of the Williamsville Association of Education Related Personnel; Walter Buechi, president of CSEA - Williamsville Building and Grounds and Child Nutrition; Frank D'Orazio, president of CSEA - Williamsville Transportation Association; and Robert Rossi, president of Williamsville Supervisors' and Computer Technicians' Association.

• The next board meeting will be at 7 p.m. Tuesday, Dec. 11 in the board room, 105 Casey Road.