DiNapoli’s Office Completes Yonkers Schools Audit
New York State Comptroller Thomas P. DiNapoli today announced his office completed an audit of the Yonkers City 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.”
Yonkers City School District – Internal Controls Over Selected Financial Activities
DiNapoli’s auditors found that although the board adopted a procurement policy and officials developed procedures to implement the policy, there were no guidelines for the use of requests for proposals (RFPs) for awarding energy service companies contracts and professional services contracts. DiNapoli’s auditors reviewed the process used to award contracts to energy service companies and professional services providers who received contracts totaling approximately $19 million. They found that the district did not always document the reason for selecting a bidder, did not always award the bid to the lowest responsible bidder and in some instances, did not use RFPs when soliciting professional services. The board had not adopted comprehensive policies and procedures to ensure that access to the district’s computerized financial data was restricted to only those functions required by individual employee’s job duties. In addition, district officials had not implemented access controls to ensure proper segregation of duties within the computer system and to limit access to users based on their job descriptions and responsibilities.
To view the audit, click here: http://osc.state.ny.us/localgov/audits/schools/2010/yonkers.pdf.
If you have any questions or would like a comment from the Comptroller’s office regarding these audits, please call the Press Office at 518-474-4015.