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NEWS from the Office of the New York State Comptroller
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Comptroller DiNapoli Releases School Audits

December 19, 2019

New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued.

DeRuyter Central School District – Information Technology (Madison County)
District officials did not limit or monitor employees’ personal internet browsing and their use of social media on district computers. Officials also did not provide information technology (IT) security awareness training to employees. In addition, officials did not restrict user permissions to the network and the student information system software application based on job duties and did not disable unneeded network and local user accounts.

Geneseo Central School District – Online Banking (Livingston County)
District officials did not follow the board’s online banking policy or develop procedures to adequately segregate online banking duties. Auditors also determined that district officials did not ensure that authorized access to online bank accounts were limited. District officials also did not provide IT security awareness training to employees.

Hoosick Falls Central School District – Financial Condition Management (Rensselaer County)
The board authorized fiscal year-end interfund transfers totaling $1.2 million to be used for a capital project which had not yet been approved by district voters. In addition, district officials overestimated appropriations by a three-year total of $5.9 million 2015-16 through 2018-19.

Moravia Central School District – Fuel Inventory (Cayuga, Cortland and Onondaga Counties)
The district’s fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The transportation supervisor did not perform fuel reconciliations. Auditors found $8,034 in unaccounted-for fuel. In addition, officials did not perform stick-measured readings to ensure fuel deliveries were accurate.

Plattsburgh City School District – Procurement (Clinton County)
Auditors determined that the board-adopted purchasing policies were not updated and deficient. There were 15 purchase contracts auditors reviewed totaling $76,378 that did not exceed the competitive bidding threshold. Out of those 15, auditors determined 11 purchase contracts (73 percent) totaling $56,624 were not procured in accordance with the purchasing policy.

Poughkeepsie City School District – Payroll (Dutchess County)
Auditors found 11 retirees received payments they were not eligible for (totaling $27,440) for not participating in the health insurance program. In addition, five retirees received Medicare Part B reimbursements totaling $10,560 that they were not eligible for. In addition, collective bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated.

Roosevelt Union Free School District – Information Technology (Nassau County)
The board did not appoint a Chief Information Officer responsible for all IT matters. In addition, the board did not adopt a disaster recovery plan. Finally, the district’s IT Department did not provide employees and officials with IT security awareness training.

Sullivan West Central School District – Retiree Health Insurance (Sullivan County)
District officials did not provide sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and deposited. Officials also did not adequately segregate duties related to billing, collecting and depositing retirees’ health insurance contributions. In addition, district officials did not ensure that sufficient documentation was maintained to verify the calculations of certain retirees’ contributions.

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