SALEM SCHOOLS Audit lists principal's purchases for church made through district

Principal Dennis Niederhiser later reimbursed the district.
By NORMAN LEIGH
VINDICATOR SALEM BUREAU
SALEM -- A long-awaited state audit of the city school district sheds little light on allegations that surfaced in December of wrongdoing in the school treasurer's office.
The document does, however, detail improper spending by another school official.
Auditors list several purchases totaling $1,390 they say were made by Buckeye Elementary Principal Dennis Niederhiser using district money.
The purchases "were not made for the benefit of the school district," the audit stated.
Niederhiser would not comment on the matter today.
Made reimbursement
Superintendent Dr. David Brobeck said Niederhiser was buying the items for his church and then reimbursing the school district.
"We stopped this practice," Brobeck said, adding that he learned of it in October from then-treasurer Ted Cougras, whose March 2002 purchase of office items is now being investigated by the county prosecutor's office.
"You can't use public funds for anybody," Brobeck said regarding the church purchases. He wasn't certain of the name of the church.
Niederhiser has not been disciplined. He met with the school board in March, and the board was satisfied with his explanation, Brobeck said.
The audit noted that the items were delivered to the school.
Among the things purchased were an overhead projector, heavy-duty paper cutter, volleyball net and coat hooks.
The first purchase noted by auditors was made in October 1997 and was for $730.65.
Niederhiser reimbursed the district in January 2003, weeks after investigators began probing purchases originating from the school district's treasurer's office.
Niederhiser's purchases have not been referred to prosecutors.
Cougras allegations
Other aspects of the audit have been turned over to that office. They pertain to the March 2002 purchase of $781 in office equipment that was bought with school money and delivered to Cougras' Poland home. Cougras later reimbursed the district.
He also resigned without explanation in December after prosecutors began probing the matter.
Auditors assembled details about the purchase and turned the material over to Prosecutor Robert Herron's office, state auditor spokesman Eric Hardgrove said today. Details weren't included in the audit because auditors didn't want to affect the prosecutor's investigation, Hardgrove explained.
Herron, who was unavailable to comment this morning, has said he intends to seek at least one indictment in the matter.
The state audit also noted that in November 2001, district money was used to buy a $450 paint sprayer, but the equipment is neither listed in the school district's inventory nor found in the district's possession.
The audit doesn't state who bought the sprayer. Auditors have turned details over to the prosecutor.
In other matters, the audit recommends that the school district begin seeking competitive bids for bus repairs.