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Auditors were critical of two Buffalo charter schools in reports issued Thursday by the office of State Comptroller Thomas P. DiNapoli.

Charter School for Applied Technologies was cited for establishing two private entities to engage in commercial ventures and transferring $425,000 to them. Auditors said they could not tell if the board had authority to transfer the funds and if there had been proper assessment of the risk involved.

Oracle Charter School was faulted for its procedures in purchasing the Goodyear Mansion at 888 Delaware Ave. and for keeping poor records on time off taken by employees.

Applied Technologies responded that it set up its own management group to save money after a previous management contract expired, and that its commercial venture, eDoctrina, provides an alternate source of revenue. The school added that the state Education Department had no objection when it submitted its enterprise plans in 2007.

Oracle officials said that they would follow proper procedures for selecting sites and documenting their actions when purchasing property in the future and that they have set up policies to keep better track of each employee’s leave time.