Lake Shore Central School District has received good marks for correcting deficiencies found in a state audit five years ago.
After revisiting the district in October, the State Comptroller's Office said it appears the district has implemented 14 of its recommendations and partially implemented the 15th suggestion.
"We encourage you to continue with your efforts to implement our recommended improvements in your fiscal management," the audit states.
The state had released a harshly worded audit in November 2006 that accused former Superintendent Kenneth J. Connolly of "duping" and pressuring the School Board into overpaying him more than $37,000 when he left in July 2005.
Auditors also said they found another $23,000 in overpayments to Connolly in the decade before he left.
The district recovered $22,679 from Connolly and did not pursue other repayment due to the costs associated with the action and the likelihood of unfavorable rulings.
Connolly agreed to repay the district for vacation days he used after he left the district and was working for another district, and for other overpayments.
Other recommendations implemented include ensuring employee compensation is based on contracts, restricting access to the payroll program and revised travel and inventory policies.
The School Board also established written guidance for its claims auditor, who reviews the payments of 10 employees per pay period, to make sure their pay complies with their contracts.
Administrators are required to complete a biweekly attendance record that is reviewed and signed by the superintendent. The superintendent also must give prior approval to all travel, and expenses that are over the federal per diem rates will not be paid.
The district also uses a Web-based perpetual inventory management system of to keep track of its supplies.