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

Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (2021M-207)

Board of Cooperative Educational Services (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 were not properly accounted for. Auditors found that 28 assets (computers, electrostatic sprayers, nursing beds and other assets) with combined purchase prices of approximately $47,500 did not have required asset tags, were not on the inventory or information technology (IT) inventory asset lists and/or had incorrect or no location noted on the inventory list. A color copier and refrigerator with a combined purchase price of more than $7,200 could not be located. Another two assets (a phone server and a computer) valued at $9,600 were listed in BOCES inventory as active and could not be found.

Lynbrook Union Free School District – Purchasing (Nassau County)

The purchasing agent did not ensure purchases adhered to the district’s purchasing policy for goods and services not subject to competitive bidding. As a result, the purchasing agent approved 17 purchases totaling $150,961 without knowing whether the purchases were a prudent and economical use of taxpayer money, and in the district’s best interest.

Pelham Union Free School District – Information Technology (Westchester County)

District officials did not establish adequate controls over user accounts to help prevent against unauthorized use, access, and loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, officials did not periodically review unneeded user accounts and permissions to determine whether they were appropriate or needed to be disabled.

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