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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Naples Central School District – Online Banking (2015M-143)


Released: September 11, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, 2015.

Background

The Naples Central School District is located in the Towns of Bristol, Canadice, Canandaigua, Naples, Richmond and South Bristol in Ontario County, the Towns of Cohocton and Prattsburgh in Steuben County, the Towns of Italy and Middlesex in Yates County and the Town of Springwater in Livingston County. The District, which operates two schools with approximately 750 students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $19.6 million.

Key Finding

  • The Board and District officials have established adequate online banking internal controls to ensure sufficient protection of the District’s assets and could improve best practices by enabling alerts and other security measures available from both of the District’s banks.

Key Recommendation

  • Ensure that alerts and other security measures available from both of the District’s banks are enabled, including an alert system that advises the Treasurer and Business Manager by email or text every time an online transaction occurs.

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