On October 18, 2023 New York State Comptroller Thomas P. DiNapoli announced the following local government and school audits were issued.
Click on the text highlighted in color to access both the summary and the complete audit report
Baldwin Union Free School District – Sexual Harassment Prevention (SHP) Training (Nassau County)
SHP training was not provided to all employees or any board members. Of the 120 total individuals tested (115 selected employees and all five board members), 17 employees and the five volunteer board members did not complete the annual training.
District officials were not aware that the Health Flexible Spending Arrangement and Dependent Care Assistance Program administrator did not return forfeited funds totaling $25,701 to the district, as required. Because officials did not ensure the forfeited funds were returned, the funds were not available for the district’s use.
Although BOCES officials restricted user account access to the financial application, they did not adequately manage user account access to the network. As a result, BOCES had an increased risk that the network could be accessed by unauthorized individuals. In addition to sensitive IT control weaknesses that were confidentially communicated to BOCES officials, auditors found that officials did not disable 681 network user accounts that were not needed or logged in to for at least six months.
South Kortright Central School District – Claims Audit (Delaware County)
Although the board and district officials generally ensured claims were adequately supported and properly audited prior to payment, certain purchases of goods and services auditors reviewed lacked necessary supporting documentation. In addition, the board did not comply with state law when it appointed the clerk of the board as the deputy claims auditor. The claims auditor and deputy claims auditor, as part of their claims audit process, did not verify that requests for proposals were solicited for seven professional service providers and an insurance provider that were paid a total of $205,042 during the audit period. Auditors found 18 claims totaling $20,834 were approved without documentation to verify compliance with the district’s procurement policy.
Village of Remsen – Clerk-Treasurer’s Records and Reports Audit Follow-Up (Oneida County)
The purpose of the review was to assess the village’s progress in implementing our recommendations in the audit report released in January 2021. Based on limited procedures, auditors found the village has not made progress implementing corrective action, as none of the nine audit recommendations were implemented. The board was unable to provide a reasonable explanation for taking no corrective action.
Uniondale Union Free School District – Information Technology (Nassau County)
District officials did not adequately manage nonstudent network user accounts and permissions. As a result, the district had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In addition to sensitive IT control weaknesses that were confidentially communicated to officials, auditors found that the technology supervisor did not establish written procedures for granting, changing and disabling nonstudent network user account access or regularly review the accounts to ensure they are necessary. Additionally, they did not disable 3,471 of the enabled nonstudent network user accounts that were not needed.
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