New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued.
District officials did not provide IT security awareness training for individuals who used the district’s IT assets. In addition, personal internet use was found on computers assigned to employees who routinely accessed PPSI. Auditors found district officials were unaware of this activity because they did not routinely monitor employee internet use. Auditors also found network and application user accounts were not properly managed.
The board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and annually appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund balance totaled over $1 million and was 6 percent of 2019-20 appropriations, exceeding the statutory limit by approximately $354,000 or 2 percent. Auditors determined, that the district’s written reserve fund policy was not comprehensive and three reserves with balances totaling $1.3 million were generally not being used.
Niagara Wheatfield Central School District – Niagara Power Coalition and Native American Revenues (Niagara County)
District officials did not properly account for Niagara Power Coalition revenues. Auditors found that $4.2 million was maintained in the debt service fund although the funds had not been designated to pay debt. In addition, district officials improperly restricted funds in a debt reserve and maintained a capital reserve that was not properly approved.
District officials did not seek competition for seven professional service providers who were paid $325,131 during the audit period. District officials also did not obtain written or verbal quotes for the purchase of goods and services from five vendors that were paid $267,306. Auditors also found that the board did not review and update the district procurement policy.
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