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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Byram Hills Central School District – Internal Controls Over Selected Financial Operations (2011M-289)


Released: April 6, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether employees had appropriate access rights to the District's financial system and if District officials implemented proper controls over the purchasing and claims processing functions during the period July 1, 2009, through July 31, 2011.

Background

The Byram Hills Central School District is located in Armonk, Westchester County. The District is governed by the Board of Education which comprises seven elected members. The District's budgeted expenditures for the 2011-12 fiscal year are approximately $79 million.

Key Findings

  • The Treasurer, payroll supervisor and payroll clerk were allowed greater access rights to the District's financial system than were required to effectively perform their job functions.
  • The Treasurer was also the Deputy Purchasing Agent during our audit period. These duties were incompatible. When we brought the matter to District officials' attention, effective August 30, 2011, they rescinded the Treasurer's incompatible title of Deputy Purchasing Agent and reduced her access rights to the system. We did not find any irregular or fraudulent purchasing transactions, and in general, the claims were processed properly.

Key Recommendations

  • Adopt and implement comprehensive policies and procedures to limit access rights to the financial software to rights required for job functions. Periodically review access rights and ensure that no employee has access to areas not required for his or her job.
  • Monitor the purchasing function to ensure continued segregation of duties.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236