New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued.
District officials did not properly manage network user account controls to help maintain continuity of business office operations and prevent unauthorized computer use, access and loss. Officials also did not establish written procedures for granting, verifying, changing and disabling network user account access, including business office network user account access. Some sensitive information technology control weaknesses were confidentially communicated to district officials.
District officials did not properly account for and monitor all of the district’s fixed assets. Of the 80 fixed assets totaling $856,681 reviewed, 64 assets totaling $549,117 were not properly accounted for. Testing identified: 34 fixed assets with a combined cost of $255,775 did not have the required asset tags identifying them as district-owned; and 12 fixed assets with a combined cost of $213,960 could not be located. Another 18 fixed assets with a combined cost of $79,383 were not recorded on the district’s inventory list.
The town supervisor’s office did not maintain adequate receipt documentation for cash collections totaling $186,873 and reconciliations were not always performed or reviewed. Officials did not properly deposit and record approximately $10,000 of permit fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. In addition, the accounting functions performed by staff were not always properly segregated or reviewed and the town board did not adopt a written town-wide cash collection policy.
District officials did not always seek competition when purchasing goods and services as required by the procurement policy. Officials did not seek competition when procuring professional services for occupational and physical therapy, legal, music therapy, advertising and architectural services from seven vendors totaling $640,880. The district also did not obtain written quotes for the purchase of certain items from three vendors totaling $17,762 and did not maintain documentation to justify why they used nine sole source providers for the purchase of goods and services totaling $54,045.
SHP training was not provided to all employees. Of the 20 total individuals tested (14 selected employees and all six elected officials), two employees did not complete the annual SHP training. Additionally, over 30 seasonal workers were excluded from SHP training and one of the two SHP trainings provided by the village did not include all the minimum requirements. As a result, most village employees were provided with incomplete SHP training.
SHP training was not provided to all employees or any board members. Although employees are required to complete SHP training each year, board members are not. Of the 110 total individuals tested (101 selected employees and all nine board members), 15 employees and the nine board members did not complete the annual SHP training. Additionally, the district excluded per diem and stipend employees from SHP Training.
SHP training was not provided to all employees or any board members. Employees are required to complete SHP training each year, though board members are not. Of the 20 total individuals tested (15 selected employees and all five board members), four employees and the five board members did not complete the annual SHP training.