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Gates Fire District – Board Oversight of Long-Term Planning (Monroe County) The board and district officials did not properly plan for the district’s long-term financial and capital needs which inhibited the board and officials from effectively managing finances and addressing future operating and capital needs. Their efforts were hindered by inaccurate and inadequate financial records, reports and unrealistic budgeting. As a result, the board was not transparent with taxpayers and fund balance declined despite the board increasing the tax levy more than $7.5 million (80%) for 2020 through 2024.
Town of Poestenkill – Credit Card Purchases (Rensselaer County) The board did not ensure all credit card purchases were adequately supported, for legitimate purposes and approved before payment. As a result, the town paid $1,322 for inappropriate personal purchases including household and personal care items, video streaming services and clothes that were made by the former assistant using town resources. The assistant was arrested in March 2023 and pleaded guilty to a Class A misdemeanor for petit larceny in February 2024. She paid $2,640 in restitution, which included additional amounts uncovered during the investigation.
Red Hook Central School District – Inventories (Dutchess County) District officials did not adequately monitor and safeguard fuel and E-ZPass tags. As a result, officials cannot accurately account for fuel purchases and usage, or determine whether unauthorized E-ZPass charges occurred.
Charter School of Educational Excellence – Information Technology (IT) (Westchester County) The board and officials did not adequately secure student data to help protect it from unauthorized access or develop an IT contingency plan. As a result, there was an increased risk of unauthorized access to student personal, private and sensitive information and personally identifiable information. In addition, the school could suffer a serious interruption to operations since its ability to communicate during a disruption or disaster could affect the timely processing of its business functions.
Chautauqua Lake Central School District – Procurement (Chautauqua County) District officials did not procure fuel in compliance with the district’s policies. District officials did not seek competition for fuel purchases made from a single vendor totaling approximately $166,000, or adequately review purchases made to ensure charges were appropriate, resulting in approximately $2,200 in overpayments.
Harborfields Central School District – Information Technology Asset Management (Suffolk County) District officials did not ensure that IT assets were appropriately tracked, inventoried and safeguarded. Complete, accurate and up-to-date inventory records help district officials ensure that IT assets are properly insured, tracked through their life cycle and replaced as necessary. As a result, district officials cannot assure taxpayers that the $3.9 million invested in IT assets has been appropriately safeguarded.
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