On November 5, 2016, New York State Comptroller Thomas P. DiNapoli announced the following local government and school audits were issued.
Click the text highlighted in color to access the audit.
Academy of Health Sciences Charter School – Information Technology Asset Management (Monroe County) School officials did not appropriately inventory, track and safeguard IT assets. Because the board of trustees did not adopt an IT inventory policy, school officials lacked detailed guidance for maintaining the IT inventory listing. As a result, the chief administrative officer and operations coordinator did not maintain a complete, accurate and up-to-date inventory listing to properly account for IT assets.
Campbell Fire Department – Treasurer (Steuben County) The treasurers did not properly collect, deposit, record, disburse and report department funds. As a result, the board of directors and membership lacked reliable information to manage the department’s financial activities, and the board could not determine whether all revenues were properly accounted for and deposited, and whether all disbursements were appropriate.
New Woodstock Fire District – Transparency of Fiscal Activities (Madison County) The board did not conduct an annual audit of the treasurer’s financial records and reports for fiscal year 2025. Senior officials were not aware the board should conduct an annual audit, and were therefore unable to state when, if ever, the board last audited the treasurer’s financial records and reports. However, senior officials said they attended the required fire district commissioner training, which should include content about annual audits. In addition, the treasurer did not prepare and file the 2025 Annual Financial Report (AFR) with the State Comptroller’s office within 60 days after the fiscal year end as required by state law. Prior to this audit, the district’s last filed AFR was for the 2019 fiscal year.
Town of Hermon – Town Clerk/Tax Collector (St. Lawrence County) For the collections auditors examined, the clerk generally remitted tax collections and clerk fees to the appropriate parties in a timely manner and properly reported clerk fee collections. However, the clerk did not properly record and deposit all collections.
Village of Brightwaters – Treasurer’s Duties and Claims Audit (Suffolk County) The board did not monitor the treasurer’s financial duties or audit claims before payment. As a result, the village has an increased risk that errors, unauthorized or inappropriate transactions, and the misappropriation of village funds could occur and remain undetected. In addition, the village has an increased risk that goods and services may not be obtained at the lowest possible cost.
Wheelerville Union Free School District – Audit Follow-Up Review (Fulton County) The purpose of the review was to assess the district’s progress in implementing recommendations in Wheelerville Union Free School District – Unused IT Asset Inventory, released in May 2022. Of the audit’s six recommendations, district officials fully implemented one recommendation and partially implemented five recommendations. District officials fully implemented a recommendation regarding physically safeguarding unused IT assets. However, district officials did not fully implement the recommendations regarding improving policies and procedures, maintaining complete inventory records, conducting periodic physical inventories and ensuring proper disposal practices.
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