On September
8, 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 summary and the complete audit report.
City of Niagara Falls – Sexual Harassment Prevention
(SHP) Training (Niagara County)
SHP training was
not provided to all employees and elected officials. Of the 65 total
individuals auditors tested (59 selected employees and all six elected
officials), 14 employees, or 24% of employees tested, and five elected
officials did not complete the annual SHP Training. Additionally, the fire
department cancelled the annual SHP Training for all 131 of its uniformed personnel.
City of Watertown – Sexual Harassment Prevention Training
(Jefferson County)
SHP training was
provided to employees and elected officials. However, there was a general lack
of monitoring to ensure the SHP training was completed by all employees and the
city’s training completion records were unreliable. As a result, officials have
no assurance that all individuals who should have completed the 2021 SHP
training did so.
Cold Spring Harbor Central School District – Capital
Assets (Suffolk and Nassau Counties)
District
officials did not properly record, tag and account for capital asset purchases.
As a result, the district has an increased risk that its assets could be lost,
misused or stolen. Auditors found: the assistant superintendent for business
did not maintain an inventory of capital assets that had a minimum value of
$500; 67 capital assets totaling $171,438 were not properly identified or
recorded; and the purchasing department did not prepare and distribute unique
identification tags for capital assets that were purchased during the audit period.
Eldred Central School District – Sexual Harassment
Prevention Training (Orange and Sullivan Counties)
SHP training was
not provided to all employees or board members and because the district’s
training completion records are unreliable, officials have no assurance all
individuals required to complete the 2021 SHP training did so. Additionally,
the district excluded new hires, and per diem employees from SHP training.
Kiryas Joel Village Union Free School District – Network
User Account and Shared Network Folder Access (Orange County)
District
officials did not adequately secure user account access to the network and
shared network folders to help safeguard personal, private and sensitive (PPSI)
information. As a result, there is an increased risk of unauthorized access to
the network and PPSI stored on shared network folders. Auditors found that
officials did not: disable 35 unnecessary former employee shared and service
network user accounts, which comprise 11% of the district’s enabled accounts;
adequately secure shared network folder access, resulting in users having
unnecessary access to multiple forms of PPSI in eight shared folders; or
maintain a data inventory to properly protect information technology resources,
including data containing PPSI.
Lansing Fire District – Investment Program (Tompkins
County)
Auditors found
the board of fire commissioners did not develop and adopt a comprehensive
written investment policy as required by state law. The district earned
interest totaling approximately $9,000 from its savings account, which had an
average daily balance of approximately $3.8 million during the audit. However,
the district could have earned approximately $70,000, or $61,000 more had
officials used other available investment options. Officials did not consider
other legally permissible investment options or formally solicit interest rate
quotes that may have resulted in higher interest earnings.
Persistence Preparatory Academy Charter School – Credit
Cards (Erie County)
Credit card
charges reviewed by auditors were not properly approved or adequately
supported, and nearly all the charges lacked support to show they were for a
valid school purpose. Auditors reviewed transactions totaling $117,567 and
determined that almost 98% lacked documentation to demonstrate the charge’s
necessity or the school-related purpose of the charge. For example, charges
totaling $22,276 included grocery, alcohol and restaurant purchases, and food
purchases for “going away parties,” a teacher’s bridal shower and staff holiday
parties. Additionally, the board treasurer did not review credit card charges
in a timely manner.
###