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June 30, 2009

 

DiNapoli's Office Completes School Audits

New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Goshen Central School District, Greenburgh Eleven Union Free School District, Madison-Oneida Board of Cooperative Educational Services, Sharon Springs Central School District and Van Hornesville-Owen D. Young Central School District.

“My office’s audits of school districts and BOCES help schools improve their financial management practices,” DiNapoli said. “These audits are tools for schools to make sure proper policies and procedures are in place to protect taxpayer dollars and provide students with the best possible education.”

Goshen Central School District – Internal Controls Over Selected Operations (Orange County)
Auditors found district officials did not establish adequate controls over performance of criminal background checks. Consequently, background checks were not performed for 20 of the 23 independent contractors auditors tested, who had direct contact with students. The independent contractors provided services such as nursing, physical therapy, special education, occupational therapy and psychiatry. District officials also did not establish adequate controls over purchasing and information technology.

Greenburgh Eleven Union Free School District – Internal Controls Over Information Technology (Westchester County)
Auditors found the board and district officials did not adopt a security plan, disaster recovery plan or ensure that unauthorized software was not installed on district computers. Also, there were no policies, procedures or oversight mechanisms for the use of mobile storage devices.

Madison-Oneida Board of Cooperative Educational Services – Internal Controls Over Selected Financial Activities (Madison and Oneida counties)
Auditors determined the board did not provide adequate oversight of the claims audit function. The claims auditor also held the position of assistant business manager and bidding coordinator, responsible for soliciting bids and quotes for BOCES purchases, which is incompatible with the claims auditor position and is also prohibited by Education Law. Several business office clerks also audited and approved claims for payment when the claims auditor was absent. In addition, BOCES management did not adequately oversee the system of internal controls over cash receipts. The treasurer receives cash and checks, records receipts in the computerized records, and prepares and makes deposits. BOCES officials did not independently review the treasurer’s work to mitigate this internal control weakness.

Sharon Springs Central School District – Financial Operations (Montgomery, Otsego and Schoharie counties)
Auditors found the board did not sufficiently safeguard computerized data. Specifically, the district did not adopt comprehensive policies and procedures relating to acceptable computer use, user access rights and passwords. The board also did not develop a formal disaster recovery plan or adequate data back-up procedures. In addition, the business manager failed to ensure that all phases of payroll and the cash receipts functions were properly segregated and did not develop sufficient compensating controls.

Van Hornesville-Owen D. Young Central School District – Internal Controls Over Non-Payroll Cash Disbursements (Herkimer, Montgomery and Otsego counties)
Auditors found the district’s internal controls over non-payroll cash disbursements were appropriately designed and operating effectively. Except for minor deficiencies, which auditors discussed with district officials, auditors found no significant deficiencies in the records we examined.

Click here to view the audits above. If you have any questions or would like a comment from the Comptroller’s office regarding the audits above, please call 518-474-4015.


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