Results of External Audit and Claims Audit – 2023-2024

Reported to Audit Committee: November 4, 2024
Accepted by Board of Education: November 4, 2024

On Monday, November 4, 2024, the Audit Committee met with the district’s auditors to discuss the results of the draft reports from both the External Auditors and the Claims Auditors. Based on these discussions, the Audit Committee recommended that the Board of Education accept both reports and related documents, as well as approve the district’s corrective action plan. At the Board of Education meeting, both auditing firms presented their reports in public session. The reports, along with the related documents, were accepted, and the corrective action plan was approved. The message delivered by the auditors was clear: the district’s business and financial operations are strong.

External Audit Report – RS Abrams

Marianne Van Duyne, External Auditing Partner from RS Abrams, reported that for the 2023-2024 fiscal year, the New Hyde Park – Garden City Park Union Free School District received a perfectly clean audit. In other words, there were no findings or areas of improvement, and therefore, no need for a corrective action plan. She further emphasized that the district has now achieved this exceptional result for 10 consecutive years, a feat that no other school district has matched in the history of RS Abrams. Ms. Van Duyne underscored the significance of this accomplishment and offered high praise for the business office and district staff.

Claims Audit Report – Nawrocki Smith

Lauren Agunzo, Claims Auditing Partner from Nawrocki Smith, reviewed the claims process and the results for the 2023-2024 fiscal year. She reported that the district had only three inquiries/observations throughout the entire school year, a performance she described as stellar. Ms. Agunzo remarked that, year after year, this district has been—and continues to be—Nawrocki Smith’s best district in terms of operational performance.

 Acknowledgements

I am pleased to report these exceptional results to the community and am extremely proud of the hard work and team effort that contributed to this level of success. Special thanks to our dedicated business office staff for consistently going above and beyond—you are truly appreciated!

Thank you,
Michael G. Frank

Deputy Superintendent

#PROUD2BNHPGCP

Results of Internal Audit – Risk Assessment Update and Agreed Upon Procedures – 2021-2022
Reported to Audit Committee: September 11, 2023
Approved by Board of Education: September 11, 2023

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 typically identified by the auditors and the audit committee for additional, detailed testing; this is called “Agreed Upon Procedures”. For the 2022-2023 school year the auditors and the audit committee selected Transportation and Student Data.

Cullen and Danowski, LLP was retained to conduct 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.  The detailed testing report had two recommended actions to aid the district in strengthening the already strong student data process.  One recommendation has already been implemented and is working well.  Both the Risk Assessment Update and the Agreed Upon Procedures reports are available for review on this web page.

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 confirm my belief that the district’s internal controls are strong.

Thank you,
Michael G. Frank

NYS Comptroller’s Office Audit of the New Hyde Park – Garden City Park UFSD

New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)