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Blue Point Fire District – Financial Management (Suffolk County) The board did not effectively manage fund balance and capital reserve funds. Because the board did not adopt budgets with reasonable estimates or have a fund balance and reserve fund policy, the board’s intentions regarding fund balance were not clear, reserves may have been overfunded, and real property tax levies may have been higher than necessary.
Moravia Joint Fire District – Procurement (Cayuga County) District officials did not always use a competitive process to procure goods and services in accordance with state law or the district’s procurement policy. Specifically, district officials could not support that goods and services totaling $589,180 were procured in the most economical manner.
Big Flats Fire District No.1 – Procurement (Chemung County) The board and district officials did not always use a competitive process to procure goods and services in accordance with best practices or the district’s procurement policy. As a result, there is an increased risk that goods and services were not obtained at a favorable cost, free from favoritism or for appropriate purchases.
Deansboro Fire District – Claims Auditing (Oneida County) Auditors reviewed 25 claims totaling $51,230. Except for minor discrepancies, which were discussed with district officials, the claims were adequately supported, for proper district purposes and authorized before payment. There were no recommendations as a result of this audit.
Holley Central School District – Building Access (Orleans County and Monroe County) District officials did not properly manage and monitor building access accounts and devices (key fobs). Specifically, of the accounts reviewed, the district had active, but unneeded, accounts with assigned key fobs in the system. As a result, there was a potential risk for unauthorized access to district school buildings, compromising building security and safety for students, teachers, staff and visitors.
Red Hook Central School District – Building Access (Dutchess County and Columbia County) District officials did not properly manage and monitor building access accounts and devices (badges). Specifically, of the accounts reviewed, the district had active, but unneeded, accounts with assigned badges in the system.
Batavia City School District – Building Access (Genesee County) District officials did not properly manage and monitor building access accounts and devices (key fobs). Specifically, of the accounts reviewed, the district had active, but unneeded, accounts with assigned key fobs in the system.
Central Square Central School District – Building Access (Oswego County, Onondaga County and Oneida County) District officials did not properly manage and monitor building access accounts and devices (badges). Specifically, of the accounts reviewed, the district had active, but unneeded, accounts with assigned badges in the system.
North Collins Central School District – Building Access (Erie County) District officials did not properly manage and monitor building access accounts and devices (badges). Specifically, of the accounts reviewed, the district had active, but unneeded, non-employee accounts with assigned badges in the system.
Orange-Ulster Board of Cooperative Educational Services (BOCES) – Building Access (Orange County and Ulster County) Orange-Ulster (OU) BOCES officials did not properly manage and monitor building access accounts and devices (badges). Specifically, of the accounts reviewed, OU BOCES had active, but unneeded, accounts with assigned badges in the system.
New York Mills Union Free School District – Building Access (Oneida County) Except for minor discrepancies, District officials properly managed and monitored the district’s 117 active building access accounts and devices (badges). However, district officials did not ensure that an additional 177 non-employee badges issued for first responders remained active. Although district officials reactivated all 177 badges when auditors brought this issue to their attention, there was a potential risk that first responders could not access district school buildings when needed, compromising building security and safety for students, teachers, staff and visitors.
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