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Arrival of New Director of Finance and
Operations Brings New
Structure to HF-L Business Office
The Honeoye Falls – Lima School District is
pleased to announce that Mr. Edward Johnson has been appointed as
the next Director of Finance and Operations for the District.
Mr. Johnson has a successful track record of achievement leading
financial and administrative operations for both public and private
colleges and universities. He will join the HF-L staff on
April 28, 2008, and replaces Mr. Kevin Hamilton, who has moved on to
become the Vice-President of Finance and Operations at Genesee
Community College.
Mr. Johnson has been the Associate Vice-President for
Administration and Controller for the State University of New York
(SUNY) Geneseo since 2005. In this position, he was
responsible for the development, implementation and interpretation
of business and fiscal policies and procedures to ensure effective
internal controls and fiscal integrity. He reorganized SUNY
Geneseo’s internal control process to be in compliance with State
and SUNY requirements. This is now recognized as a best
practice in SUNY. Mr. Johnson centralized and reconfigured
duplication services, and implemented an electronic billing system
that resulted in a significant savings to the College. He also
implemented a successful risk management program and was a featured
speaker at the 2007 NYS Internal Control Association’s annual
conference.
Prior to his time at SUNY Geneseo, Mr. Johnson worked as the
Chief Financial Officer in the Division of Athletics at the
University of Buffalo for 11 years. There, he was responsible
for total financial and business operations as well as capital
project management. Within his first years at UB, he converted
a $1 million operating budget deficit to annual surpluses.
Before his time at SUNY Buffalo, Mr. Johnson worked at Medaille
College in Buffalo for ten years as the College’s Controller, and
for eight years at Lucker, Kennedy and Felmeden CPAs as a
Manager. Mr. Johnson graduated Cum Laude with a Bachelor of
Business Administration degree in Accounting from Niagara University
and received a Masters degree in Business Administration from St.
Bonaventure University. He is also licensed by New York State
as a Certified Public Accountant.
“HF-L is recognized as one of the finest school districts in New
York State,” Johnson said. “I am looking forward to joining a
team that is clearly committed to excellence and takes great pride
in outstanding results for the students they serve.”
“HF-L will greatly benefit from Mr. Johnson’s strong expertise in
fiscal efficiency, internal controls, risk management and alignment
of the budget with the strategic plan,” said Dr. Michelle Kavanaugh,
Superintendent of HF-L Schools.
In anticipation of Mr. Johnson’s arrival, the District’s Business
Office has been restructured through technology and staffing changes
to improve efficiency in current practices and to better address
internal controls. A new software system has been initiated
this year to ensure more efficient electronic recording of leave
accrual and absences for all staff. The Business Office is
currently transferring data from an old financial management
software system in place since the mid 1990s to one designed to more
efficiently meet current internal control procedures for
schools. Benefits management has been re-organized into a
single clerical position.
In addition to these changes in the Business Office, the Board of
Education has restructured its role in the auditing function.
Previously, the Board served as a committee of the whole in
addressing auditing. This year, an Audit Committee, consisting
of four Board of Education members, has been meeting regularly to
closely review internal and external audit reports, internal
controls and district financial reports. Also, a part-time claims
auditor, Pat Floeser, has been hired as an employee reporting
directly to the Board, to monitor purchasing procedures and other
internal controls in the Business Office.
A Risk Assessment completed in May 2007 cited 38 recommendations,
five of which qualified as “High Risk.” A second assessment,
completed January 2008 showed that full corrective action was taken
on 22 of 38 items, with partial corrective action on another 10
items. The most recent Risk Assessment report was issued for Board
of Education approval on April 8, 2008. Twenty-seven items
were cited, 12 of which have already been addressed through the
Business Office restructuring.

Mr. Edward Johnson has been named our new Director of Finance and
Operations.
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