New York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued.
District officials did not apply for all transportation aid in a timely manner and were at risk of losing $20,513 for new bus acquisitions. The district also did not properly file for transportation aid for seven buses. However, after auditors identified the risk of lost aid, the treasurer prepared and submitted state aid applications for five of these buses and indicated she will file for the remaining two. Officials did not establish adequate procedures to ensure the district applied for all state aid for new bus acquisitions. In addition, officials did not perform an annual reconciliation of the district’s state aid receipts, records and reports.
District officials did not establish adequate controls over network user accounts and settings. Auditors found officials did not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. In addition, 79% (71 network user accounts and 14 generic or shared user accounts) of the reviewed accounts were unneeded or questionable accounts. Officials developed a data security plan in January 2010 that included password security and user account management policies and procedures, however, the board did not adopt the policy and the practice was not implemented. Sensitive information technology control weaknesses were communicated confidentially to officials.
District officials generally paid employees’ salaries and wages accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before payments were made. There was no support, such as timesheets, for $1,497 of the $40,688 (4%) paid to hourly/daily employees during the months reviewed. The district has not performed a payroll audit or payout test (e.g., requiring employees to pick up their payroll statements in person).
District officials did not adequately authorize, monitor or control overtime. As a result, the district may have incurred unnecessary costs. District officials did not adopt written policies to ensure all overtime hours were preapproved, incurred only when necessary and adequately recorded. District officials also did not preapprove non-emergency overtime as required by district procedures. In addition, district officials did not adequately monitor the overtime budget to ensure that sufficient appropriations were available for overtime costs nor did they properly record all overtime costs.
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