State Comptroller DiNapoli Releases School District Audits

New York State Comptroller Thomas P. DiNapoli today announced that the following school district audits have been released.

Greenville Central School District – Network User Accounts (Greene County)

District officials have not established adequate policies and procedures for network user accounts to prevent unauthorized use or access. Officials failed to develop a comprehensive acceptable use policy, monitor employee computer use, or disable 64 unnecessary user accounts, which included generic accounts and former students and employees.

Lansing Central School District – Supply (Tompkins County)

District officials did not always seek competition for goods and services. Therefore, they may not have purchased them in a way that is in the taxpayers’ best interest. Officials did not seek competition for insurance coverage totaling $232,624, or for four of six professional service providers paid $301,023 during the 14-month audit period. The officials used the same insurance provider for about 20 years and each of the remaining four providers for at least 10 years without periodically seeking competition. District officials may have saved at least $3,700 in fuel costs by using a state contract.

Onteora Central School District – Purchasing and Claims Audit (Ulster County)

District officials did not always purchase goods and services cost-effectively or ensure that claims were checked for accuracy and completeness. The district did not have proper documentation to prove that a bus purchase totaling $121,928 was competitively bid or to obtain the required minimum quotes for eight purchases totaling $106,212. The Claims Auditor has not verified the accuracy or completeness of the Claims. As a result, auditors identified discrepancies with 17 claims totaling $11,173.

Wheelerville Union Free School District – Idle IT Asset Inventory (Fulton County)

District officials did not maintain complete and accurate inventory records to safeguard idle IT assets. Consequently, the auditors were not able to carry out the necessary physical inventories. Officials stored idle IT assets in an unsecured area, an unlocked cabinet in a classroom, and did not track or monitor who had accessed the equipment. Obsolete and unused IT equipment whose data had not been cleaned before storage was found and auditors were unable to identify 354 (91%) unused IT assets in inventory records. Auditors identified 70 idle IT assets that posed a high risk of potential theft and misuse of personal, private or sensitive information, or unauthorized network access.

Peekskill City School District – Network User Accounts (Westchester County)

District officials failed to properly manage and monitor network user accounts. In addition to sensitive information technology (IT) control weaknesses that auditors confidentially communicated to managers, district managers should have disabled 133 of the network’s 821 user accounts. These accounts consisted of 56 individual and 77 generic useless network user accounts, one of which last logged in in January 2012. District officials should have ensured that all users using computing resources received periodic computer awareness training.

South Seneca Central School District – Online Banking (Seneca County)

The council and district officials failed to ensure that online banking transactions were appropriate and secure. District officials improperly allowed a third-party administrator to access a district bank account. The Board’s Online Banking Policy dated April 24, 2013 had not been updated or revised. It did not reflect current online banking practices and assigned oversight responsibilities to an internal auditor. However, the district does not have an internal auditor and these responsibilities have not been assigned to another employee.

Trumansburg Central School District – Supply (Tompkins County)

District officials did not always ensure that goods and services were purchased in the best interests of taxpayers. The school board has not implemented the district’s external auditor’s recommendation to update its purchasing policy and officials have not complied with the board’s requirement to develop written procurement procedures as the purchasing policy requires. They also did not make competitive offers for two purchases totaling $95,073 or obtain evidence that they obtained quotes for 29 purchases totaling $177,032. The district also failed to use a competitive method to obtain professional services and insurance coverage from four vendors totaling $414,838.

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