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.
Burnt Hills – Ballston Lake Central School District – Employee Benefit
Plan Forfeited Funds (Saratoga County)
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.
Eastern Suffolk Board of Cooperative Educational Services – Information
Technology (IT) (Suffolk County)
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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