New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued.
Auditors found that school officials did not obtain current proof of residency for all students. Officials also did not provide the board with tuition billing information throughout the year regarding the amount of tuition anticipated and received.
Auditors determined the board and district officials did not monitor computer use policies or adopt adequate IT security policies. Auditors also found officials did not develop procedures for managing, limiting and monitoring user accounts and permissions and securing personal, private and sensitive information (PPSI). District officials also did not provide IT security awareness training for district employees. In addition, sensitive IT control weaknesses were communicated confidentially to district officials.
Auditors determined that because the claims auditor was also the Athletic Director, his audit of the claims for the athletic department was not independent. Auditors reviewed 127 claims totaling almost $752,500 and found that 59 claims totaling approximately $68,000 had at least one exception, such as a lack of purchasing agent approval prior to purchase, evidence of oral quotes, departmental approval, evidence of receipt of goods or services, or itemized receipts or invoices.
Poughkeepsie City School District – Extra-Classroom Activities and Information Technology Assets (Dutchess County)
Student treasurers and faculty advisors did not maintain adequate supporting documentation for 25 deposits totaling $37,256. Auditors determined that the central treasurer did not prepare timely reports for the Board or the auditor. In addition, IT assets valued at $11,397 were not included on the inventory list and could not be located.
Fixed asset and disposal policies were not comprehensive or being followed. Out of 206 fixed assets reviewed, 64 were unable to be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and four had the incorrect asset tag numbers. In addition, out of 158 fixed assets listed as being disposed, 143 lacked detailed supporting documentation including either sale records or board approval.
District officials did not seek competition for professional services from four of the 12 professional service providers reviewed. These providers were paid $740,600 during the audit period.
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