corrective action plan revised 11-13-2007 · 2016. 7. 28. · oversight (covering july 1,2004 -...

Poughkeepsie City School District

Corrective Action Plan

A response to the report issued by the Office of the New York State Comptroller titled

Circumvention of Internal Controls and Fiscal Oversight

June 1, 2004 – June 22, 2006 2007M-113

Table of Contents Response Letter .............................................................................................................. 3 Introduction ..................................................................................................................... 4 Corrective Action............................................................................................................. 6

Control Environment .................................................................................................... 6 1 ............................................................................................................................... 6

Board Appointments .................................................................................................... 7 2 ............................................................................................................................... 7 3 ............................................................................................................................... 8

Compensation ............................................................................................................. 8 4 ............................................................................................................................... 8 5 ............................................................................................................................... 8 6 ............................................................................................................................... 9 7 ............................................................................................................................... 9 8 ............................................................................................................................. 10 9 ............................................................................................................................. 10 10 ........................................................................................................................... 11 11 ........................................................................................................................... 11

Professional Services ................................................................................................ 12 12 ........................................................................................................................... 12 13 ........................................................................................................................... 12 14 ........................................................................................................................... 13 15 ........................................................................................................................... 13

Conclusion .................................................................................................................... 14 Appendix A – Claims Auditor........................................................................................A-1 Appendix B – Updated Policies ....................................................................................B-1 Appendix C – Payroll Certification............................................................................... C-1 Appendix D – Superintendent’s Contract .................................................................... D-1 Appendix E – Policy 9240 Recruiting and Hiring ..........................................................E-1 Appendix F – Policy 2110.5 Execution of Contracts.....................................................F-1 Appendix G – Policy 9220 Creation of New Positions................................................. G-1 Appendix H – Policy 9531 Overtime Pay..................................................................... H-1 Appendix I – Policy 6800 Payroll Procedures................................................................ I-1 Appendix J – Policy 6700 Purchasing .......................................................................... J-1 Appendix K – Contributors to the Corrective Action Plan .............................................K-1 Appendix L – Resolution Approving the Corrective Action Plan ...................................L-1

POUGHKEEPSIE CITY SCHOOL DISTRICT 1 1 C~;lier~eAv??nu!:. Fou~hkeepsie, New'!oik i160.j 1 Tizphona. (865i45i-4900 1 Fox (845: 651 4935

Laval S. Wilson, Ph.D. Superintendent of Schools

Jose L. Curri6rr Elizcbeth R. Law Bruce F. Levin Kurerr A. Markeloff Assistani Superintendent Assistant Superintendent Substitute B~.~siriess Manager Assisjani Superinlerrdent

for Human Resouices lor Pupil Personnel Services (or Instr~~cticri

TO: New York State Comptroller's Office

RE: Report of Examination Regarding Internal Controls and Fiscal Oversight (Covering July 1,2004 - June 22, 2006) 2007M-113

DATE: November 13,2007

The following is the Poughkeepsie City School District Corrective Action Plan in response to the audit titled, "Circumvention of Internal Controls and Fiscal Oversight" released by the Office of the New York State Comptroller on August 15, 2007. Pursuant to Section 35 of the General Municipal Law, Section 2116-a (3)(c) of the Education Law and Section 170.12 of the Regulations of the Commissioner of Education, the Board must approve a Corrective Action Plan that addresses the findings in the report issued by the Comptroller, forward the plan to the Comptroller within 90 days, forward a copy of the plan to the Commissioner of Education, and make the plan available for public review in the District Clerk's office.

This Corrective Action Plan was developed as a collaborative effort of the Board of Education, Superintendent and District Staff, School Attorneys, Audit Committee and public. Public meetings were held on October 10, October 24 and November 7 during which this Corrective Action Plan was developed. The plan was approved by Board Resolution #08-101 on November 7, 2007 and subsequently signed by the Board President and Superintendent.

k .6 Raymond K. Duncan ~ o a r d President Superintendent

Poughkeepsie City School District Corrective Action Plan Response to Comptroller’s Audit

Page 4

Introduction Even before the release of the audit by the Comptroller on August 15, 2007 the Board and Superintendent have endeavored to improve the District’s financial practices. Previous actions taken by the Board include:

• A study titled, “Business Office Functional Analysis & Internal Controls of the District,” by the New York State School Boards Association which was finalized in February of 2007.

• A review of the fiscal policies of the District by a Policy Committee

established by the Board in the Spring of 2006 that culminated in the adoption of more than 20 new or amended policies on June 14, 2006.

• An audit conducted by Cooper, Niemann & Company, LLP of the

compensation and various reimbursement expenses paid to the former Superintendent of Schools in May of 2006.

• An audit conducted by Nugent & Haeussler, P.C. of the financial

practices of the School District in June of 2005. The Board of Education believes that to effectively lead the district we must ourselves be educated. Accordingly, the members of the Board of Education have attended the following training opportunities:

• All five members of the Board of Education have taken six hours of Fiscal Oversight classes as required by the fiscal accountability legislation of 2005.

• In 2006 and again in 2007 the Board participated in a retreat with the

Superintendent. Both retreats were facilitated by Timothy Kremer Executive Director of the New York State School Boards Association.

• The entire Board along with the Superintendent attended the

NYSSBA 2006 and 2007 Annual Conventions.


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• In July of 2007 two board members completed the 8 course NYSSBA School Board Institute sequence.

• In 2006 and again in 2007 all new board members attended the

NYSSBA New Board Member Academy in July. While the attendance of Board members at training seminars does not in itself respond to any of the specific recommendations we believe that attendance at these seminars demonstrates the commitment of the Board to set the proper “tone at the top.”


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Corrective Action Plan # Comptroller Recommendation Board Corrective Action

Control Environment

1 The Board should take a more active role in the operations of the District. They should ensure that internal controls are not circumvented and that District activities are in compliance with Board-established policies. They should always ensure that actions taken and recommendations made by the Superintendent are appropriate and supported by adequate documentation.

The Board has increased its administrative oversight by requiring appropriately documented reports from various sources to insure compliance with district policies. The Board carefully reviews the actions taken and recommendations made by the Superintendent to insure they are supported by adequate documentation. In the areas of internal controls and Board oversight, on December 20, 2006, the Board appointed an Internal Auditor whose function is to examine the internal controls and to report their findings to the Board and Audit Committee. The Board also appointed an Audit Committee composed of non school district representatives, on December 14, 2005. The Board has also expanded the role of the Claims Auditor to include duties such as those outlined in Appendix A. Finally, in the Spring of 2006 the Board adopted revised policies to improve its oversight and internal controls of the Business Operations. These policies have been printed, disseminated and made available on the District’s website. A listing of these policies is outlined in Appendix B. Since one of the problems identified in the Comptroller’s Report was the overriding of internal controls by the


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# Comptroller Recommendation Board Corrective Action

former Superintendent, effective July 1, 2006 the Board has instituted a procedure that tightens the entire financial control over payroll. This duty has been segmented so that the Internal Auditor reviews any payroll payments made to whoever certifies the payroll. The minutes reflecting this control are listed in Appendix C. In addition, Section 7 of the Superintendent’s contract, dated April 26, 2006, specifies that the Board is to receive quarterly reports of the leave time utilized by the Superintendent and the amount of leave time available. In addition, the Superintendent’s contract, in Section 8, specifies that all intended vacation time be approved by the Board of Education. The sections of the Superintendent’s contract referenced are listed in Appendix D.

Board Appointments

2 The Board should ensure that established procedures are followed for the appointment of administrators.

Effective July 1, 2006, the Board has required written evidence from the Superintendent of the implementation and compliance of the Policy 9240 at the time an employment decision is being reached by the Board. To ensure that the Superintendent will not be able to override the interview procedure outlined in Policy 9240, effective November 1, 2007 all members of the interview


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committee will be required to sign and attest to their participation in the interview process. Policy 9240 (See Appendix E) along with the accompanying regulation 9240 details of process for the advertisement for interviewing of multiple candidates for employment. In addition, the Internal Auditor will test the hiring process on a periodic basis.

3 When a new position is established, the Board should always request supporting documentation to ensure that the position is needed.

The Board has discussed with the Superintendent, Assistant Superintendent for Human Resources, and its Attorney the need for adequate supporting documentation. Recommendations for each new position will include a job description, as well as, a written rationale for the new position. See Policy #9220 – Creation of New Positions in Appendix G.

Compensation

4 The Board should clarify the criteria for granting personal business days and establish procedures to ensure that the use of such days is based on approved policy.

All new employment contracts, as of July 1, 2006, clearly indicate the benefits to be provided. The accountability is now centered in one position, the Personnel Assistant in the Human Resources Office (this was formerly done by three people) and the implementation of forms to ensure accountability, effective September 1, 2007.

5 District managers should ensure that attendance sheets All District managers have been instructed to maintain


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are maintained for all applicable employees.

accurate attendance sheets for their subordinates, and to properly file reports with Human Resources to ensure proper processing, including leave time deductions. In addition, the Internal Auditor will randomly check the District’s entire attendance procedure at least annually.

6 All District contracts should be approved by the Board, and communicated to the District’s payroll and personnel departments. Payment of any additional compensation should be supported by Board-authorized agreements.

The Board of Education has replaced both the former Superintendent of Schools (07/01/06) and the former Claims Auditor (07/01/05) who were in place at the time these infractions occurred. The Board has readopted Policy #2110.5 (see Appendix F) requiring that the Board of Education approve all contracts, and the Board has delegated its claims audit duties to a reputable accounting Firm who understands that when reviewing a warrant for payment, they must verify that the Board has approved all contracts. In addition, the Internal Auditor will also be randomly checking the claims audit function as of the 2007-08 school year.

7 The Board should investigate the overtime payments made to the Liaison. The Board should ensure that all overtime is adequately monitored and documented and that it is administered in compliance with Board policy or contractual agreements.

In 2006 the Dutchess County District Attorney convened a Grand Jury to investigate the affairs of the Poughkeepsie City School District. The Board of Education is waiting for the outcome of the Grand Jury before initiating a separate investigation. The Board created and adopted a new Policy #9531 (see Appendix H) on July 1, 2005 relating to the


Page 10


payment of overtime. Administrative regulations are in the process of being formulated during the 2007-08 school year, to ensure the implementation of the Board’s new policy. Effective November 1, 2007 the Business Official will certify the bi-weekly overtime report of the District to the Superintendent. In addition, the Superintendent will continue to receive the bi-weekly overtime report each payroll.

8 The Board should ensure that longevity payments are made only to those employees who are eligible for such payments.

The Board of Education has required that by December 31, 2007 the Business Office develop a longevity payment checklist to be completed before the payroll is certified. The checklist will list the criteria the must be met in order to be eligible for the longevity payment. Each of the items must be checked and certified by a business office employee before any disbursement occurs. A copy of the checklist will be kept in the employee’s record, and will be available for inspection to the staff member certifying the payroll. Copies of the contract section will be copied and attached to the employee’s record, along with certification by the personnel office, indicating the years of service that the employee has worked for the District in the applicable position.

9 The Board should approve family leave without pay in accordance with the authorized contracts.

The Board of Education has discussed this matter with its Attorney and understands and intends to follow it’s


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obligations to approve family leave with authorized contracts and law.

10 The Board should ensure that retirement incentive payments are made only to those employees who are eligible for such payments.

The Board of Education has required that by December 31, 2007 the Business Office develop a retirement incentive payment checklist to be completed before the payroll is certified. The checklist will list the criteria the must be met in order to be eligible for the retirement incentive payment. Each of the items must be checked and certified by a business office employee before any disbursement occurs. A copy of the checklist will be kept in the employee’s record, and will be available for inspection to the staff member certifying the payroll. Copies of the contract section will be copied and attached to the employee’s record, along with certification by the personnel office, indicating the years of service that the employee has worked for the District in the applicable position.

11 Unusual payroll-related payments, including those over certain dollar limits, should be reviewed by the Board prior to payment to verify their propriety.

Effective November 7, 2007 tThe Board of Education has established a policy for the approval of payroll related items in excess of $10,000. Any payroll-related payments over this limit must be reviewed and signed off by the Claims Auditor. See Policy #6800 – Payroll Procedures in Appendix I.


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Professional Services

12 The Board should review payments for professional services to consultants discussed in this report and should request documentation to support those payments. Where appropriate, the Board should seek reimbursement.

In 2006 the Dutchess County District Attorney convened a Grand Jury to investigate the affairs of the Poughkeepsie City School District. Rather then incur additional expense, the Board of Education is waiting for the outcome of the Grand Jury before determining how best to proceed. Should it be determined that any consultants were paid inappropriately, the Board in consultation with the Attorney will determine how best to proceed. The Board and Superintendent have directed Business Office staff, and the current Claims Auditor, to ensure that all Consultant contractual provisions are followed before payment for services is approved.

13 In accordance with Board policy, when procuring professional services, the Superintendent should seek out alternatives or use an RFP to ensure that the District will receive quality service at competitive rates.

The District will develop RFP’s for professional services as required by District policy and regulation (see Appendix J). The District will seek the most qualified individuals to provide services. The Board of Education will consider for approval, all consultant contracts, upon the recommendation of the Superintendent of Schools.


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14 The Board should always request documentation from the Superintendent that supports the requirement that other alternatives have been considered for professional services.

Effective the 2007-2008 school year, the Board requires that written documentation be provided from the Superintendent, evidencing compliance with Board Policy #6700 (see Appendix J), regarding professional services. In addition, the Business Official will ensure that the District receives the services that it contracted for prior to final payment.

15 The Board should conduct a thorough analysis of the additional charges paid to its construction manager. If inappropriate payments were made, the Board should seek reimbursement.

In 2006 the Dutchess County District Attorney convened a Grand Jury to investigate the affairs of the Poughkeepsie City School District. Rather then incur additional expense, the Board of Education is waiting for the outcome of the Grand Jury before determining how best to proceed. Should it be determined that the construction manager was paid inappropriately, in consultation with its’ Attorney, the Board will determine the appropriate action to take. In addition, the Board has withheld $14,570.09 of the final payment on the advice of its’ Attorney pending a final determination.


Page 14

Conclusion In addition to the actions indicated in response to the individual recommendations the Board and Superintendent have committed to a comprehensive policy review in the 2007-2008 school year. Before beginning this policy review the Board has contracted with NYSSBA for the creation of an online Policy Manual through its Policy Plus program. On October 24, 2007, the online Policy Plus Manual was designated the official Policy Manual of the Poughkeepsie City School District. The use of Policy Plus and the online Policy Manual is intended to allow all District staff and residents immediate access to current District Policies and to improve policy dissemination and compliance. A copy of the Comptroller’s Audit was provided to the External, Internal and Claims Auditor’s. The Board has specifically discussed with the Claims and Internal Auditors their relationship with the board and their obligation to report any and all findings directly to the Board. The Internal Auditor has indicated that as a part of the risk analysis they will be looking into the issues raised by the Comptroller’s audit and the districts implementation of its Corrective Action. The Board has been meeting with the Claim Auditor twice a year to review and improve the claims auditing process. The Poughkeepsie City School District is appreciative of the recommendations developed by the Comptroller to improve the effectiveness and efficiency of the operations of our School District. Progress has already been made in improving the overall operations of the District. The Board of Education and the Superintendent, as a governance team, are committed to utilizing the recommendations provided by the Comptroller and implementing the Corrective Action Plan developed as a result of the recommendations.


Page A-1

Appendix A – Claims Auditor


Page A-2


Page A-3


Page A-4


Page B-1

Appendix B – Updated Policies


Page B-2

Appendix B – Updated Policies


Page C-1

Appendix C – Payroll Certification Minutes from the Reorganization meeting of July 1, 2006

a) Chief School Officer to Certify Payrolls

BE IT RESOLVED that the Superintendent of Schools, or his designee, is authorized by the Board of Education to certify all payrolls for the Poughkeepsie City School District. BE IT FURTHER RESOLVED that the Claims Auditor shall review any payroll payments made to Dr. Laval Wilson. MOTION to approve the amended resolution was moved by Mr. Charter, seconded by Mr. Johnson and carried. A Roll Call vote was unanimous. RESOLUTION passes 5-0 (as amended).

b) Appointment of Individuals to Certify Payroll

BE IT RESOLVED that in the event that Dr. Laval S. Wilson, Superintendent of Schools is absent from the Poughkeepsie City School District on one or more days during the 2006-2007 school year, that Ms. Karen Markeloff, Assistant Superintendent for Curriculum and Instruction shall be authorized to certify the payroll pursuant to Education Law 2523 and Regulations of the Commissioner of Education at 170.2.; and BE IT FURTHER RESOLVED that in the event that Ms. Markeloff is required to certify the payroll that the Claims Auditor shall review any payroll payments made to Ms. Markeloff. BE IT FURTHER RESOLVED that in the event that both Dr. Laval S. Wilson Superintendent of Schools and Ms. Karen Markeloff, Assistant Superintendent for Curriculum and Instruction are absent from the Poughkeepsie City School District on one or more days during the 2006-2007 school year, that Dr. Fern Aefsky, Assistant Superintendent for Pupil Personnel Services shall be authorized to certify the payroll pursuant to Education Law 2523 and Regulations of the Commissioner of Education at 170.2. BE IT FURTHER RESOLVED that in the event that Dr. Aefsky is required to certify the payroll that the Claims Auditor shall review any payroll payments made to Dr. Aefsky.


Page C-2

BE IT FUTHER RESOLVED that the District Clerk is hereby directed to forward a copy of this resolution in its entirety to each of the above referenced persons including the Claims Auditor. MOTION to approve the resolution was moved by Mr. Charter, seconded by Mr. Duncan and carried. A Roll Call vote was unanimous. RESOLUTION passes 5-0.


Page D-1

Appendix D– Superintendent’s Contract Excerpt from Dr. Laval S. Wilson’s contract dated April 26, 2006

7. Leave Time An accounting of the SUPERINTENDENT'S use of leave time shall be maintained by the chief personnel administrator for the District and said personnel administrator shall be directed by the SUPERINTENDENT to submit an accounting of the SUPERINTENTDENT'S use of leave time to the BOARD quarterly, or as otherwise requested by the BOARD for its review.

8. Vacation

a. The SUPERINTENDENT shall be entitled to twenty (20) days of paid vacation annually, which shall accrue on a monthly basis. Such vacation days shall be exclusive of legal holidays of the District. The SUPERINTENDENT shall not use vacation days during the two-week period immediately before the beginning of the student instructional year and in no event shall the SUPERINTENDENT take more than five consecutive days of vacation when school is in session. The SUPERINTENDENT shall give the BOARD at least fourteen (14) days' prior written notice of his intended utilization of vacation days. The BOARD'S prior approval of the Superintendent's vacation time request shall be communicated in writing to the SUPERINTENDENT by the Board President or Vice-President, in the President's absence.


Page E-1

Appendix E – Policy 9240 Recruiting and Hiring 9240 Recruiting and Hiring The Board of Education recognizes that it is important to the successful operation of the district that the positions be filled with qualified and competent personnel who can serve as appropriate role models for the student body. It is the policy of the Board to afford employment opportunities to all persons regardless of race, sex, sexual orientation, color, national origin, religion, age, disability or marital status as defined in the New York State Human Rights Law. The district will implement a recruitment program intended to solicit candidates who reflect the diverse and multicultural nature of our student population for all positions. In creating qualifications for employment for such positions, the Board will not use a candidate’s age religion, race, national origin, disability, sex, color or marital status as determinants of fitness for service, except in the cases of sex where the same would be a bona fide occupational qualification. In determining whether a particular applicant is qualified for a particular position, the district will not exclude a qualified applicant with a disability. A “qualified applicant with a disability” is a person with a disability who is able to perform the essential functions of the particular job, with or without a reasonable accommodation. The Superintendent may administer to candidates such screening tests as may bear upon the candidates ability to perform tasks requisite for the position for which he/she is being considered. It will be the duty of the Superintendent of Schools to see that persons nominated for employment in the schools meet all certification requirements and the requirements of the Board for the type of position for which the nomination is made. All candidates shall be evaluated based upon the duties set forth in the job description of the position being applied for, and the advertisement of qualifications. In order to monitor the effects of the school district’s recruitment program, the Superintendent shall report no less than annually to the Board. An employee’s misstatement of fact, material to qualifications for employment or the determination of salary, shall be considered by this Board to constitute grounds for dismissal. Ref: Age Discrimination in Employment Act (ADEA), 29 USC §§621 et seq.

Americans with Disabilities Act, 42 USC §12101 et seq. Civil Rights Act of 1964, Title VII, 42 USC §2000c et seq. Human Rights Law, Executive Law §290 et seq. Civil Rights Law, §40 et seq. Education Law §§1709; 3012


Page E-2

Adoption date: September 25, 1991 Revised: January 26, 1994 Revised: April 4, 2001


Page E-3

9240-R Recruiting and Hiring Regulation The purpose of this regulation is to give broad direction to those engaged in the process by which professional staff are brought into the district. When there is a professional position vacancy in the district, the Superintendent of Schools or his/her designee shall cause the following to take place: Preparation Phase

1. Once a vacancy for a professional position occurs within the district, the Superintendent or his/her designee shall determine the minimum requirements for the position contained in applicable statute and regulations of the Commissioner of Education.

2. The minimal qualifications for all professional positions should include but not be limited to:

a. a letter of interest in application for the vacant position; b. appropriate certification for the position; c. a resume, including a clearly stated employment and education history; d. completed application for the position; and e. letters of recommendation, including references from community members, peers

(personal) and a supervisor (job related). 3. The announcement of a professional vacancy should state whatever minimal

qualifications are required by law, local qualifications of the position, and the proposed compensation package for the position.

4. For all professional level vacancies (e.g. teacher, administrator, etc.) it is recommended that a Profile of the Successful Candidate be developed by the Superintendent or his/her designee. This profile should state whatever unique qualifications, skills or abilities may be desired over and above the minimal qualifications set in statute or regulation.

5. Whatever forms that may be required during the search should be developed before the search begins.

Recruitment Phase

1. Each professional vacancy will be posted within the district and, to the extent appropriate, publicly advertised using the print media, consistent with existing contractually negotiated agreements.

2. All received responses to an announced vacancy for a professional position, postmarked on or before the deadline date, shall be included in the pool of respondents.

3. The personnel office shall review the materials of each applicant in the pool of respondents for purposes of validating the existence of an appropriate minimal certification or qualifications for the position. Those respondents whose materials do not meet these standards shall be deemed unqualified for the vacant position. The remaining candidates will be designated as the pool of qualified candidates.

4. All respondents to an announcement of vacancy shall be sent an acknowledgment that


Page E-4

their materials have been received by the district. In addition, they should also be informed that they should not initiate, arrange for, or encourage direct telephone calls to the district in support of their candidacy. They will also be informed that if they are to be interviewed they will be contacted in 3 weeks or less.

Interview Phase

1. The personnel office or the immediate supervisor of the vacant position may submit a list of potential interviewees selected from the pool of qualified candidates for further participation in the interview process to the Superintendent. In addition, a pre-screening interview may also be conducted.

2. A pool of qualified candidates be granted an initial interview. Upon receipt of a letter from an internal candidate, each shall be advised to submit the same materials required of an external applicant.

3. An interview committee, whose purpose is advisory, may be formed by Superintendent or his/her designee. This committee may include some or all of the following constituencies:

a. representative of the district/building administration; b. representatives of the teaching staff and, where appropriate support staff; c. representatives of district/building parents; and d. community members at large.

4. Members of an interview committee shall receive training in the interview process, instruction regarding their responsibilities under state and federal law affecting the conduct of the interview process, and the Board’s policy regarding professional staff recruiting and hiring, and copies of its current recruitment plan. Any member of an interview committee that has written a letter of recommendation or has recommended one or more of the members of the pool of qualified candidates to apply for the vacant position in the district is expected to recuse themselves from participation as a member of the committee in order to avoid the appearance of a conflict of interest.

5. The interview committee shall set a calendar containing several dates to meet with the candidates selected to be interviewed by them. The candidate should be able to chose from this set of dates.

6. Each member of the interview committee shall complete an interview from/ checklist for each candidate that appears before the committee.

7. Each member of the interview team will be required to sign a statement indicating his/her commitment to maintain in confidence the knowledge he/she gains about the candidates during the interview process, and attest to his/her own impartiality relative to this process.

8. The interview committee may expand upon the list of interviewees it receives from the Superintendent or his/her designee, but may not remove a name from the list it receives for interview purposes.

9. Upon completion of its scheduled interviews, the interview committee shall forward a pre-determined number of semi-finalist candidates to the Superintendent or his/her designee. Should the Superintendent reject the entire slate of semi-finalists he/she shall


Page E-5

cause the interview committee to be debriefed regarding the decision prior to resuming the process for purposes of developing a new slate of semi-finalist candidates.

10. At the conclusion of the committee interview process, the Superintendent or his/her designee shall cause a communication to be sent to each participant in the interview phase stating whether or not he/she remains a candidate in the search.

11. Whenever a search is reopened or resumed as described above, it shall be the right of the Superintendent to either reconstitute the interview committee or to continue with the prior formed interview committee.

Closure Phase

1. Upon receipt of an acceptable slate of finalists from the interview committee, the Superintendent or his/her designee shall cause a background check to be completed by each candidate.

2. The Superintendent or his/her designee shall then select the most desirable of the candidates through the use of the profile of the successful candidate and the district’s recruitment plan. An offer of employment, together with an appropriate compensation package shall be offered to the candidate.

3. Should the Superintendent or designee, and the candidate reach an agreement, then that candidate may be recommended to the Board for employment in the district.

4. If the Board accepts the recommendation of the Superintendent, then the candidates will begin employment in the district and the search will be closed. However, should the Board reject the recommendation of the Superintendent, then:

a. The Board and the Superintendent may agree to return to the slate of finalists to reopen the search.

b. Should the Board fail to reach agreement on the two options above, then the search will close without a successful hire.

Adoption date: January 6, 1997 Revised: April 4, 2001


Page F-1

Appendix F– Policy 2110.5 Execution of Contracts 2110.5 Execution of Contracts As trustees and overseers of the financial affairs of the district, the Board of Education shall be responsible for authorizing the execution of all written contracts and leases. To that end, the Board, by resolution, shall authorize the execution of contracts and leases by the Board President and in his/her absence the Board Vice-President. The Superintendent of Schools or his/her designee shall present information to the Board for discussion and enable the Board to make an informed decision regarding contracts to be executed. The Superintendent shall execute contracts and leases only when required by law or when there are emergency circumstances, whereupon the document will be presented to the Board for ratification at its next regular or special meeting, along with a written explanation of the exigent circumstances that necessitated the Superintendent's execution of the contract or lease. Any contract or lease executed by the Superintendent shall not become binding or otherwise enforceable against the district until it is ratified by a quorum of the members of the Board. Any contract or lease executed by the Superintendent shall state that it shall not become binding or otherwise enforceable against the district until it is ratified by a quorum of the members of the Board. Notwithstanding the contract formation requirements set forth above, supplies, equipment and materials may be purchased without a written contract, through a purchase order where allocations for the same have been set forth within the district's annual budget. Adoption date: March 22, 1995 Revised: November 8, 2000


Page G-1

Appendix G– Policy 9220 Creation of New Positions Policy 9220 Creation of New Positions Recommendations for the creation of new positions with the District shall be accompanied by a written job description as well as a written rationale for the new position. All recommendations will clearly indicate whether the position is Civil Service or pedagogical in nature. If pedagogical in nature, it shall be indicated the type of certification required for the position and where the position is for a non-aligned employee, the category for the non-represented benefits shall be included on the recommendation. Adopted: November 7, 2007


Page H-1

Appendix H – Policy 9531 Overtime Pay 9531 Overtime Pay Employees who are subject to the wage and hours provisions of the Fair Labor Standards Act (non-exempt employees only) shall be paid overtime for approved work beyond forty (40) hours per week. All hours worked beyond forty (40) per week shall be approved prior to service by the employee's immediate supervisor. The District's Human Resource Administrator in consultation with the School District Attorneys shall develop a regulation which shall include a list of exempt District employees. This list contained in this Regulation shall be reviewed annually and revised as appropriate. Weekly leave time taken by an employee, including but not limited to breaks, personal leave, sick leave, bereavement leave and vacation time shall be excluded when calculating the forty hours. Overtime pay earned by an eligible employee shall be at a rate of one and one half (1 ½ ) times the employee's regular hourly rate of pay. Personnel who are entitled to overtime pay pursuant to the terms of a Board authorized contract, collectively negotiated agreement or Board of Education policy shall receive such benefits in accordance with the provisions of such contract, agreement or policy. An employee's immediate supervisor shall have the authority to direct an employee(s) to perform overtime work, provided that the same has been budgeted for. Beyond that limit, any overtime work (hours beyond forty (40) in one week or fewer if contractually provided for) shall be approved in writing in advance by the Superintendent or his designee prior to the work being performed. Ref: 29 CFR §541 Adoption date: July 1, 2005


Page I-1

Appendix I – Policy 6800 Payroll Procedures

6800 – Payroll Procedures The most substantial payment of public funds for the operation of the school district is that which is made to the employees of the Board of Education District for services rendered. To insure that each person so compensated is validly employed by this district and that the compensation remitted fairly represents the services rendered, this policy is promulgated. Employment of all district personnel whether by the year, term, month, week, day or hour in contract, temporary, or substitute form must be approved by the Board. Authorization to pay follows there from. In addition, all substitute employees shall be placed on an approved list by the Board before they can be assigned substitute duty by the administration. The Board shall take note in its minutes of all actions with regard to resignation, retirement, death or discharge of all employees or the nonrenewal of a teaching staff member. Overtime can only be paid nonexempt employees when authorized previously by the Supervisor (unless an emergency occurs), and subsequently approved by the Supervisor. One voucher-order check may be drawn by the Treasurer for the total amount of each payroll and credited to the payroll account for disbursal by the Treasurer, upon the certification as to the accuracy of the payroll by the Superintendent Payroll Certification Officer. A copy of the classified payroll journal will be sent to the Civil Service Commission. The warrants for payments of claims are to be approved by the independent claims auditor before any payments are made. Each payroll shall be certified by the Payroll Certification Officer before payroll checks are released. In addition, any individual whose gross payroll amount is in excess of $10,000 for a single pay period shall have their check reviewed and approved by the District Claims Auditor. Except as required by collective bargaining agreements, no District employee shall make any attempt to circumvent the review by the Claims Auditor by any means including reducing the gross payroll amount of an employee by disbursing an item over more than one payroll cycle. Ref: Policy 9531 – Overtime Pay Civil Service Law §100 Education Law §§1604; 1719; 1720; 2116-a Adoption date: September 25, 1991 Amended: November 7, 2007


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Appendix J – Policy 6700 Purchasing

6700 Purchasing The Board of Education views purchasing as serving the educational program by providing necessary supplies, equipment and related services. Purchasing will be centralized in the business office under the general supervision of the Purchasing Agent designated by the Board of Education. It is the policy of the Board to ensure that each item purchased represents the best possible value to the district. In order to do so, the Purchasing Agent will exercise his/her best judgment and highest degree of care in soliciting responsible vendors to furnish supplies and equipment. Records will be kept in sufficient detail to show that this was done. It is the goal of the Board to purchase competitively, without prejudice or favoritism, and to seek the maximum educational value for every dollar expended. Competitive bids or quotations shall be solicited in connection with purchases pursuant to law. The General Municipal Law requires that purchase contracts for materials, equipment and supplies involving an estimated annual expenditure exceeding $10,000 and public work contracts involving an expenditure of more than $20,000 will be awarded only after responsible bids have been received in response to a public advertisement soliciting formal bids. Similar procurement to be made in a fiscal year will be grouped together for the purpose of determining whether a particular item must be bid. In accordance with law, the district shall give a preference in the purchase of instructional materials to vendors who agree to provide materials in alternative formats. The term “alternative format” shall mean any medium or format for the presentation of instructional materials, other than a traditional print textbook, that is needed as an accommodation for a disabled student enrolled in the district (or program of a BOCES system), including but not limited to Braille, large print, open and closed captioned, audio, or an electronic file in a format compatible with alternative format conversion software that is appropriate to meet the needs of the individual student. Goods and services which are not required by law to be procured by the district through competitive bidding will be procured in a manner so as to ensure the prudent and economical use of public monies, in the best interests of the taxpayers, to facilitate the acquisition of goods and services of maximum quality at the lowest possible cost under the circumstances, and to guard against favoritism, improvidence, extravagance, fraud and corruption. Alternative proposals or quotations will be secured by requests for proposals, written or verbal quotations or any other appropriate method of procurement, except for procurement:

1. under a county contract; 2. under a state contract; 3. of articles manufactured in state correctional institutions; or 4. from agencies for the blind and severely disabled.


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The district's purchasing activity will strive to meet the following objectives:

1. to effectively supply all administrative units in the school system with needed materials, supplies, and contracted services;

2. to obtain materials, supplies and contracted services at the lowest prices possible consistent with the quality and standards needed as determined by the Purchasing Agent in cooperation with the requisitioning authority. The educational welfare of the students is the foremost consideration in making any purchase;

3. to ensure that all purchases fall within the framework of budgetary limitations and that they are consistent with the educational goals and programs of the district;

4. to maintain an appropriate and comprehensive accounting and reporting system to record and document all purchasing transactions; and

5. to ensure, through the use of proper internal controls, that loss and/or diversion of district property is prevented.

Opportunities shall be provided to all responsible suppliers to do business with the school district. Suppliers whose place of business is situated within the district may be given preferential consideration only when bids or quotations on an item or service are identical as to price, quality and other factors. Purchases will be made through available cooperative BOCES bids, state contracts of the Office of General Services or county contracts whenever such purchases are in the best interests of the district. In addition, the district will make purchases from correctional institutions and severely disabled persons through charitable or non-profit-making agencies, as provided by law. The district will provide justification and documentation of any contract awarded to an offeror other than the lowest responsible dollar offeror, setting forth the reasons why such award is in the best interests of the district and otherwise furthers the purposes of section 104-b of the General Municipal Law. The Purchasing Agent will not be required to secure alternative proposals or quotations for:

1. emergencies where time is a crucial factor; 2. procurement for which there is no possibility of competition (sole source items); or 3. very small procurement when solicitations of competition would not be cost-effective.

The Superintendent of Schools, with the assistance of the Purchasing Agent, shall be responsible for the establishment and implementation of the procedures and standard forms for use in all purchasing and related activities in the district. Such procedures shall comply with all applicable laws and regulations of the state and the Commissioner of Education. No Board member, officer or employee of the school district shall have an interest in any contract entered into by the Board or the district, as provided in Article 18 of the General Municipal Law.


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Comments will be solicited from those administrators involved in the procurement process before enactment of the district’s policies regarding purchasing and from time to time thereafter. The policies must then be adopted by Board resolution. All district policies regarding the procurement processes will be reviewed by the Board at least annually. The unintentional failure to fully comply with the provisions of section 104-b of the General Municipal Law or the district’s policies regarding procurement will not be grounds to void action taken nor give rise to a cause of action against the district or any officer or employee of the district. Purchases Not Budgeted The laws of the state and the interests of the community demand fiscal responsibility by the Board in the operation of the school district. Appropriate fiscal controls are hereby adopted to ensure that public moneys are not disbursed in amounts in excess of the appropriation provided in the district. When funds are not available for a proposed appropriation, a legal transfer from on line account to another within major accounts may be made by the Superintendent if it is apparent that the necessary surplus funds do exist in another line account, and it can be demonstrated that the proposed expenditure would be educationally warranted in the current fiscal year. The Superintendent may transfer funds as needed provided a sufficient amount is available in the total budget for the transfer. Such transfer will be reported to the Board according to law. Cross-ref: 2160, School Board Member and Officer Ethics

6670, Petty Cash/Petty Cash Accounts 6720, Bidding Requirements

Ref: Education Law §§305(14); 1709(9)(14)(22)

General Municipal Law §§102; 103; 104-b; 109-a; 800 et seq. Adoption Date: September 25, 1991 Revised: February 26, 1992 Revised: February 28, 2001


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6700-R Purchasing Regulation I. Exceptions to Competitive Bidding Requirements The district will not be subject to competitive bidding requirements when the Board of Education, in its discretion, determines that one of the following situations exists:

1. emergency situations where: a. the situation arises out of an accident or unforeseen occurrence or condition; b. a district building, property, or the life, health, or safety of an individual on district property is affected; or c. the situation requires immediate action which cannot await competitive bidding.

However, when the Board passes a resolution that an emergency situation exists, the district will make purchases at the lowest possible costs, seeking competition by informal solicitation of quotes or otherwise, to the extent practicable under the circumstances.

Documentation: The district will maintain records of verbal (or written) quotes;

2. when the district purchases surplus or second-hand supplies, materials or equipment from the federal or state governments or from any other political subdivision or public benefit corporation within the state.

Documentation: The district will maintain market price comparisons (verbal or written quotes) and the name of the government entity;

3. when the Board separately purchases eggs, livestock, fish and dairy products (other than milk), juice, grains and species of fresh fruits and vegetables directly from producers or growers. The amount expended in any fiscal year by the district may not exceed an amount equal to fifteen cents multiplied by the number of days in the school year multiplied by the total enrollment of the district.

Documentation: The district will maintain documentation consistent with sections 114.3 of the Regulations of the Commissioner of Education;

4. when the Board separately purchases milk directly from licensed milk processors employing less than forty (40) people. The amount expended in any fiscal year by the district may not exceed an amount equal to twenty-five cents multiplied by the number of days in the school year multiplied by the total enrollment of the district or exceed the current market price.


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Documentation: The district will maintain documentation consistent with section 114.4 of the Regulations of the Commissioner of Education;

5. when the district purchases goods, supplies and services from municipal hospitals under joint contracts and arrangements entered into pursuant to section 2803-a of the Public Health Law.

Documentation: The district will maintain the legal authorization, Board authorization and market price comparisons; or

6. when there is only one possible source from which to procure goods or services required in the public interest.

Documentation: The district will maintain written documentation of the unique benefits of the item or service purchased as compared to other items or services available in the marketplace; that no other item or service provides substantially equivalent or similar benefits; and that, considering the benefits received, the cost of the item or service is reasonable, when compared to conventional methods. In addition, the documentation will provide that there is no possibility of competition for the procurement of the goods.

II. Quotes When Competitive Bidding Not Required Goods and services which are not required by law to be procured by the district through competitive bidding will be procured in a manner so as to ensure the prudent and economical use of public monies in the best interests of the taxpayers. Alternative proposals or quotations will be secured by requests for proposals, written or verbal quotations or any other appropriate method of procurement, as set forth below. Materials, Equipment and Supplies Dollar Limit Procedures $1-$3,000 At the discretion of the Purchasing Agent $3,001-$5,000 Documented telephone quotes from at least three separate vendors,

if available $5.001-$10,000 Formal written quotes from at least three separate vendors, if

available Public Works/Contracts Dollar Limit Procedures $1-$7,000 At the discretion of the Purchasing Agent $7,001-$20,000 Formal written quotes from at least three separate vendors, if

available


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Whenever other than the lowest quote is awarded, there must be written documentation of the reasons for the award. III. Quotes Not Required When Competitive Bidding Not Required The district will not be required to secure alternative proposals or quotations for those procurement:

1. under a county contract;

2. under a state contract;

3. of articles manufactured in state correctional institutions; or

4. from agencies for the blind and severely disabled. In addition, the district will not be required to secure such alternative proposals or quotations for:

1. emergencies where time is a crucial factor;

2. procurement for which there is no possibility of competition (sole source items);

3. procurement of professional services, which, because of the confidential nature of the services, do not lend themselves to procurement through solicitation; or

4. very small procurement when solicitations of competition would not be cost-effective.

VII. Procurement from Other than the “Lowest Responsible Dollar Offeror” The district will provide justification and documentation of any contract awarded to an offeror other than the lowest responsible dollar offeror, setting forth the reasons why such award is in the best interests of the district and otherwise furthers the purposes of section 104-b of the General Municipal Law. VIII. Internal Control The Board authorizes the Superintendent of Schools, with the assistance of the Purchasing Agent, to establish and maintain an internal control structure to ensure, to the best of their ability, that the district’s assets will be safeguarded against loss from unauthorized use or disposition, that transactions will be executed in accordance with the law and district policies


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and regulations, and recorded properly in the financial records of the district. Goods and services which are not required by law to be procured by the district through competitive bidding will be procured in a manner so as to ensure the prudent and economical use of public monies in the best interests of the taxpayers. Alternative proposals or quotations will be secured by requests for proposals, written or verbal quotations or any other appropriate method of procurement, as set forth below. The unintentional failure to fully comply with the provisions of section 104-b of the General Municipal Law or the district’s regulations regarding procurement will not be grounds to void action taken or give rise to a cause of action against the district or any officer or employee of the district. Ref: Education Law §§305(14); 1709(9)(14)(22)

General Municipal Law §§102; 103; 104-b; 109-a; 800 et seq. 8 NYCRR §§114.3; 114.4; 170.2

Adoption date: February 28, 2001


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Appendix K – Contributors to the Corrective Action Plan Board of Education • Raymond K. Duncan, President • Ellen W. Staino, Vice President • Gregory S.Charter • Robert Creedon • Randall A. Johnson District Staff • Laval S. Wilson, Superintendent • Jose Carrion, Assistant Superintendent for Human Resources • Elizabeth Law, Assistant Superintendent for Pupil Personnel • Bruce Levin, Substitute Business Manager • Karen Markeloff, Assistant Superintendent for Instruction Shaw, Perelson, May & Lambert, Attorneys at Law • David Shaw • Beth Sims District Audit Committee • Brian McDonough, Chairperson • Heather Deichler • Raymond K. Duncan • Ralph Goldman • Stanley J. Merritt


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Appendix L– Resolution Approving the Corrective Action Plan

Resolution 08-101

Approval of Corrective Action Plan BE IT RESOLVED that the Poughkeepsie City School District Board of Education approves the Corrective Action Plan developed in response to the audit by the Office of the New York State Comptroller; and BE IT FURTHER RESOLVED that the District Clerk is directed to file a copy of the Corrective Action Plan with the Comptroller and the Commissioner of Education; and BE IT FURTHER RESOLVED that the District Clerk will make a copy of the Corrective Action Plan available for public review. Motion by Ms. Staino, Seconded by Mr. Charter Motion passed 5-0

Corrective Action Plan Revised Final Pages 1-2.pdfCorrective Action Plan Revised Final Pages 3.pdfCorrective Action Plan Revised Final Pages 4-41.pdf

corrective action plan revised 11-13-2007 · 2016. 7. 28. · oversight (covering july 1,2004 -...

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