A New York State audit of the Massapequa School District's spending over a two-year period, found that the District had "strong financial controls in place," and that school officials actively monitored expenses, properly segregated staff duties to ensure adequate oversight, and recently strengthened the District’s policies in response to their suggestions.

"The strong financial oversight we found in place at the Massapequa School District is an indication of the organization’s commitment to spending public money wisely and effectively," said New York State Comptroller Alan G. Hevesi.

The audit examined administrative expenses such as credit card usage, cellular phone usage, meals and travel from July 1, 2002 through August 31, 2004. During that time, auditors found no expenses that raised concerns of wrongdoing.

"The Board of Education is very pleased that the audit confirmed what the board has known to be true," said Arlene Martin, board president. "Our District is extremely well managed and appropriate internal controls are effectively working."

The District’s Assistant Superintendent for Business, Alan C. Adcock, said that the District initiated a financial plan to increase efficiences throughout five years ago. "The audit by the State Comptroller’s Office confirms that the plan has been effectively implemented," he said.

During the audit, the Comptroller's office tested112 credit card charges, identifying only five charges that were not supported by documentation and 21 that were not supported with itemized receipts. Specifically, the report noted that $60,050 that was expended for meals and refreshments at board of education meetings and other events but did not show exactly who attended the meetings or why food and refreshments were required.

Consequently, the report made some recommendations to enable the District to further enforce and monitor its policies. It asked that the District maintain a list of those who attend meetings where refreshments and meals are provided, and that receipts for expenditures be more detailed and itemized. The report also recommended that the district review various aspects of its travel policy and procedures.

In a written response to the audit, the District said it has or will act on all of the recommendations.

Massapequa School Superintendent Lawrence Pereira said he was confident that the audit would have confirmed the District’s strong accounting procedures, but that the political atmosphere in which it was conducted made the District "nervous."

This audit is part of dozens the state conducted as a result of scandals uncovered in the Roosevelt School District, in which several officials have been indicted for stealing public funds for personal use. That led to a general decline in public confidence that the state addressed by conducting extensive audits of school districts across the state.

"I am confident that we have strong internal audit controls and that the Comptroller’s opinion would show that the taxpayers money in Massapequa was being well spent," said Pereira who is retiring in June. "Our audit is really the most positive one that has come out of the state Comptroller’s office and our residents can now be assured that we have strong controls in place, which is important in building public confidence."

When Pereira came to the District six years ago, he asked that an audit be conducted, and he implemented both interim and long-range controls. Those included ensuring that the person in the District charged with reviewing how the money is spent is not the same person who signs the checks. The importance and effectiveness of those changes have been upheld by the Comptrollers’ audit, he said.

"When you have proper controls in place, it helps everyone stay honest," said Pereira.