[{"_1":2,"_112":-5,"_113":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88,100],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6527190,"mediaKeyId","3642447-edd440effa09428a6c2f92dd36486a5c","parentId",3642447,"title","Votes at a glance: Audit Committee approves minutes, Wilson SAF audit, external audit plan and temporary staffing report; moves to executive session","audioSeconds",125,"startMs",5552000,"endMs",5677000,"viewUrl","/Search/View?dp=1&key=3642447-edd440effa09428a6c2f92dd36486a5c&start=5552&end=5677","thumbnailUrl","https://assets.pipeline.soar.com/3642447-edd440effa09428a6c2f92dd36486a5c/thumbnail_5552000.jpg","articleUrl","/articles/6527190/New-York/Votes-at-a-glance-Audit-Committee-approves-minutes-Wilson-SAF-audit-external-audit-plan-and-temporary-staffing-report-moves-to-executive-session","mediaUrl","https://secure.pipeline.soar.com/6527190-1c58128996a5d52f705e507b01f60a93/orig.mp4?Expires=1770672068&Signature=l-GIxPGzZn1v8BWu1IxGq7UY8OYnZaKYJ8YbPA6DqJMx2EpPZ185nK71e7kKst~wUfUtpZuvLOhrO1tNmsCVsFJaPz6uwiZPwVkcPHiwNVVq1ZatJ0Ow~c0IeHR4-IbWHtWIzCJQNKRQ8POyUs46~Kt49vWQWLYjIo-noZJH9E6K7E0BWqzLGqNwCYgs6X-v4Pn8xGTulVcgIrPEkorZ12A7lQLJgBYs1knILcn4iYh1qANfbYG8D41vy5rM7HfcHllmVp3eTO~nFukKgOTINa5hc0YGzv-DjF8KYwj8ydk7AGsGTgKIKbqpLh8kYWZysFuvTuNyRh~29YLRmkfAoQ__&Key-Pair-Id=KUT5TJCACFTXG","author","Rochester City School District","date","2025-06-03T16:23:08Z","article","The Audit Committee recorded several formal votes during its meeting. Summary of actions and outcomes below.

Votes at a glance

- Acceptance of minutes from Dec. 3, 2024 audit committee meeting — Motion made and seconded; committee approved (vote tally not specified in transcript).

- Acceptance of Wilson Student Activity Fund (SAF) audit — Motion made and seconded; committee approved. Meeting transcript records the outcome as “7‑0.”

- Acceptance of the 2025 external audit plan (year ended 06/30/2025) — Motion moved by Vice President Malloy, seconded by Commissioner Elliott; committee approved (vote tally not specified in transcript).

- Acceptance of the temporary employment services report and the Office of the Auditor General 2025–26 audit plan — Motion moved by Vice President Malloy, seconded by President Simmons; committee approved (vote tally not specified in transcript).

- Motion to recess into executive session under Section 105 of the Open Meetings Law to receive legal advice and discuss permissible matters — Motion moved and seconded; committee approved (vote tally not specified in transcript).

Where recorded, transcript excerpts and the meeting record are the basis for these outcomes. The committee did not return to the public dais following the recess into executive session.","mediaType","Video","parentTitle","Special Meeting: Audit Committee of the Whole | June 3, 2025","oneSentenceSummary","The Audit Committee approved prior minutes, a student activity fund audit, the district’s external audit plan and an audit of temporary employment services, then recessed into executive session under Open Meetings Law Section 105.","taxTitle","Rochester City School District, School Districts, New York","taxId",14389,"location","New York","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6527193,"Audit finds weaknesses in temporary‑staff oversight, flags $6M annual spend and $570,000 unverified payroll; committee accepts 2025–26 audit plan",2544,1919000,4463000,"/Search/View?dp=1&key=3642447-edd440effa09428a6c2f92dd36486a5c&start=1919&end=4463","https://assets.pipeline.soar.com/3642447-edd440effa09428a6c2f92dd36486a5c/thumbnail_1919000.jpg","/articles/6527193/New-York/Audit-finds-weaknesses-in-temporarystaff-oversight-flags-6M-annual-spend-and-570000-unverified-payroll-committee-accepts-202526-audit-plan","https://secure.pipeline.soar.com/6527193-9da19ca294593018df884ca46b701114/orig.mp4?Expires=1770672068&Signature=Z2-1X9RxbvTojsP32iyxpi-6ILgdrjPNvVO6PUzFiDvmxxQfXsofCvDalLv27Fchc8p9CivzOSPMoV-4I203hRCb4fEvW9N2sV2vbdy0tPjKFhDPFYpTJITMx7eLN8ndBpFP94NCN8lKC6jDpBj-xUnt3ey7xOLJulsU7qYB69TQB9ehLxNBz6YhJdlE2gRMWHDgAKIuulHRddFgkSAO27dk~y1JWJ7RGoG0yB9l-0dVc4MRVAUGzBkSXoPA7ud9ge8U0-R~vnwFkIzfyzCbYI6Co7BFa0Ff9AmZjzH7jUs3zAgS8iGJc2fIwv4jljvUq7l6a144DJRPk4uLZsPqfQ__&Key-Pair-Id=KUT5TJCACFTXG","The Rochester City School District Auditor General reviewed temporary employment services and recommended changes to reduce risk and improve monitoring. The committee accepted the temporary employment services report and approved the internal office’s 2025–26 audit plan.

The audit review said the district spends approximately $6,000,000 annually on temporary staffing and roughly $48,000,000 over the last 10 years in that area. The review covered 2022–2025 and identified several problems: an active RFP existed but there was not an executed annual contract for a period that left about $10,000,000 of spend without an executed contract; missing or inconsistent procedures for duration and oversight of temporary workers; insufficient monitoring of vendor fulfillment rates; and weak validation of invoice time entries.

The report noted specific operational and financial risks. Among them: some temporary assignments lasted many months or years; the contract requires a 97% fulfillment rate but that target was not consistently met; managers failed to approve an average of about 90 temporary‑employee time entries per week (rising to about 200 on holiday weeks); in 2024–25 about 1,400 temporary time sheets went unapproved and $570,000 of payroll was blanket approved without manager verification. The auditor recommended stronger escalation and consequences for managers who fail to validate time.

The audit also recommended assessing whether certain temp workers should be hired directly by the district rather than paid via a vendor markup. The presentation said the vendor markup can be about 33.5 percent in some cases and asked management to do a cost‑benefit analysis of in‑house vs. vendor staffing for specific positions. The audit suggested clearer role definitions between the Office of Human Capital, finance and buildings, better budgeting for temporary staffing across cost centers, and improved vendor reporting to show fulfillment and performance metrics.

During Q&A, Dr. Miller (Human Capital leadership) told the committee that on May 2 the district moved 67 people from temporary payroll to district employment and provided a breakdown by job type (including long‑term paraprofessionals and clerical hires). Committee members pressed for historical data on the rate at which temporary staff convert to district hires; staff said they would provide that information to the board log.

The Auditor General also presented the office’s 2025–26 audit plan, naming Oracle implementation, vendor performance management, financial management and payroll accountability as priorities. Auditor General staff said they plan follow‑up work on prior audits including special education and will audit Oracle modules for payroll, accounts payable and human capital as implementation proceeds.

A motion to accept the temporary employment services report and the 2025–26 audit plan was moved by Vice President Malloy, seconded by President Simmons, and approved by the committee.","The Auditor General presented a temporary employment services review that identified monitoring gaps, a paperwork lapse on a vendor contract, inconsistent time verification and large markups; the Audit Committee accepted the temporary staffing report and the 2025–26 audit plan, which prioritizes Oracle implementation audits.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6527196,"External auditors outline 06/30/2025 audit plan, flag GASB 101 and federal compliance as priorities",867,748000,1615000,"/Search/View?dp=1&key=3642447-edd440effa09428a6c2f92dd36486a5c&start=748&end=1615","https://assets.pipeline.soar.com/3642447-edd440effa09428a6c2f92dd36486a5c/thumbnail_748000.jpg","/articles/6527196/New-York/External-auditors-outline-06302025-audit-plan-flag-GASB-101-and-federal-compliance-as-priorities","https://secure.pipeline.soar.com/6527196-dbc432876cdccbfd72c8473aeb9ee581/orig.mp4?Expires=1770672068&Signature=QlCg2ZCz~eCT2HQj5JYlz25vbMApzisV1QQi6eZfLsr2G2wy0w0s9Zs0m7Btl9Yu87ltfWp8Anoe2hH~FXHye1o9rH6sJTq3HWNG26JfGf13BE2WnmHCMZDYdUuJOET9ZYiDrrvg5CgDKa6ht3YMq3cRB8ouTy0QElvSLXD0J8dyzPIJqP~bIZ9Rn1~14ENz865QHy0~6AOvsDvw99yQx8aKt5aRbBqGIg8Ma8jnSThS6hIksaMpNgZXPTIIQOhUnvLQRutvV~GA1GWywOjy75O07t5OKTSfHaoSoYTeYIrBb9pT6cr~aPjxT3bQUM3y9iPUyqZaB2H-ArkciVEPBg__&Key-Pair-Id=KUT5TJCACFTXG","Matt Montalvo of Drescher Malecki presented the external audit plan for the Rochester City School District’s fiscal year ended June 30, 2025, to the district’s Audit Committee and outlined audit objectives, key risk areas and a fieldwork timeline.

“This is our audit team. Most of the members are returning members,” Montalvo said, describing staffing and work products. He told the committee the audit provides a year‑end snapshot, reviews internal controls to the extent they affect financial statements, and includes an opinion on compliance with major federal programs.

Montalvo flagged several priority risk areas: cash and investments, revenue recognition for receivables from other governments, long‑term contingent liabilities including legal liabilities, other postemployment benefits and self‑insurance, capital assets and capital projects, and the compliance audit of major federal programs under the Uniform Guidance. He also identified a recent accounting standard, GASB Statement No. 101, as an important implementation issue for compensated absences and related liabilities.

Key timeline milestones Montalvo cited include preliminary fieldwork and planning throughout the summer, primary on‑site fieldwork beginning the week of Sept. 22, 2025, required financial schedules to the city by Oct. 15–20, and a full draft ACFR targeted for Nov. 7, 2025.

In a question period, Commissioner Elliott asked for focused attention on the district’s Oracle implementation and whether auditors should examine Oracle‑related spending; Montalvo said external financial audit scope is primarily backward‑looking and that a separate engagement would be needed to evaluate implementation costs, though internal audit work is expected to review related activities.

Montalvo emphasized auditor independence and the auditors’ responsibility to report any identified fraud to the committee promptly.

A motion to accept the 2025 external audit plan was moved by Vice President Malloy and seconded by Commissioner Elliott. The committee approved the plan.","Drescher Malecki presented the Rochester City School District’s external audit plan for the year ended June 30, 2025, citing key risks including cash and investments, federal program compliance, long‑term liabilities and implementation of GASB Statement No. 101. Auditors set a fieldwork schedule and asked for management input.",{"_33":101,"_35":36,"_37":38,"_39":102,"_41":103,"_43":104,"_45":105,"_47":106,"_49":107,"_51":108,"_53":109,"_55":56,"_57":58,"_59":110,"_61":62,"_63":64,"_65":111,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6527199,"Researcher says pre‑K teachers barred from teaching basic literacy, urges district audit",268,357000,625000,"/Search/View?dp=1&key=3642447-edd440effa09428a6c2f92dd36486a5c&start=357&end=625","https://assets.pipeline.soar.com/3642447-edd440effa09428a6c2f92dd36486a5c/thumbnail_357000.jpg","/articles/6527199/New-York/Researcher-says-preK-teachers-barred-from-teaching-basic-literacy-urges-district-audit","https://secure.pipeline.soar.com/6527199-45c9aead01e2b33000d2bbbcde6ae92d/orig.mp4?Expires=1770672068&Signature=gD~gl0d3YAt0y8VyeoeAIo7~1oS4kkjERxj6vimcgvPwhpeDrU4JR7msvQ8fDFkXb6OhO8EU4dJ3SoHA~VLD~tL~bzJ7fmelXR2Ifxo0-ly3W1YShXqXfqYxCdA-L4dhAi20bEceIC2LJn7rB~D2aqmrFb7woy8BM73Laq1jENkywd6xbmS0tfjznpI8yhiNYkukPruePHIcUEB0g8Ky1p0eZA3NVhQXCZa2wmSw25gWbqL7wik-O38o8pXX23jPxDTEuVErh0i5L4UTJotTmp3yJTjJ1DdGpCFJR9pAYaWBo5XRFAOCQozM-mlEOS32SSmquOJop2MvkYjWNDLJlg__&Key-Pair-Id=KUT5TJCACFTXG","Dr. Mack, an early‑childhood researcher and parent, told the Rochester City School District Audit Committee that classroom practices in the district’s pre‑K program constrain direct instruction in letters, numbers and foundational skills.

“Systemic instructional barriers are impeding student development and perpetuating achievement gaps that affect our most vulnerable learners,” Dr. Mack said, saying his conclusions are based on research, conversations with educators and firsthand observations. He said he will submit a formal report to the district and provided copies to the board.

Dr. Mack said he previously published recommendations in a book titled Preschool Survival Guide and shared those recommendations with district preschool teachers and leaders, but that “key recommendations were not implemented.” He said recent reports and follow‑up conversations confirmed that students are entering grade school “2 to 3 years behind” in reading, writing and mathematics.

“Teachers reported that they are not permitted, only in the Rochester City School District, not permitted to directly teach foundational literacy and numeracy to pre k students in pre k classrooms,” Dr. Mack said. He described teachers who have “had to sneak instruction into their day” and urged the district to audit curriculum implementation and instructional strategies.

Dr. Mack asked the committee to form a committee or other response team and said he would send the report by email to the school board. He framed the submission as information for the board’s consideration and singled out district leaders for failing to implement needed changes.

Commissioner James Patterson, audit committee chairperson, opened the meeting’s public comment and allowed Dr. Mack to use a three‑minute slot. No formal action followed directly from the public comment portion of the meeting.","During public comment at the Rochester City School District Audit Committee meeting, Dr. Mack said pre‑K teachers reported they are not permitted to teach foundational literacy and numeracy in pre‑K classrooms; he submitted a report and urged the district to audit curriculum and instruction.","actionData","errors"]

Article not found

Votes at a glance: Audit Committee approves minutes, Wilson SAF audit, external audit plan and temporary staffing report; moves to executive session

Audit finds weaknesses in temporary‑staff oversight, flags $6M annual spend and $570,000 unverified payroll; committee accepts 2025–26 audit plan

External auditors outline 06/30/2025 audit plan, flag GASB 101 and federal compliance as priorities

Researcher says pre‑K teachers barred from teaching basic literacy, urges district audit