New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued.
Cazenovia Central School District – Information Technology (Madison County)
Auditors found that district officials did not provide cybersecurity awareness training to employees, they did not disable or remove unnecessary user accounts on the network and they failed to properly manage personal, private and sensitive information (PPSI).
Hamburg Central School District – Continuing Education (Erie County)
Auditors found the board and district officials have not established written policies and procedures regarding the continuing education cash receipts process. The district did not have adequate internal controls to ensure that cash receipts were properly accounted for due to internal control weaknesses.
Hamburg Central School District – Information Technology (Erie County)
District officials did not provide information technology (IT) cybersecurity awareness training for individuals who used district IT assets. In addition, personal Internet use was found on computers assigned to four employees who routinely accessed personal, private and sensitive information.
Harrison Central School District – Financial Condition (Westchester County)
The board did not reasonably estimate certain general fund appropriations in the annual budget in each year reviewed. Auditors analyzed the budget-to-actual expenditures for 2013-14 through 2017-18 and found that the board and district officials did not reasonably estimate appropriations for three line items: Board of Cooperative Educational Services (BOCES) special education; health insurance and social security each year by cumulative totals of approximately $6.45 million. Auditors also reviewed the 2018-19 budget and found that, except for BOCES special education, the board and officials continued these budget practices which resulted in property taxes being higher than needed.
Hendrick Hudson Central School District – Financial Condition (Westchester County)
Due to the planned shutdown of Indian Point Nuclear Power Plant, district officials are faced with losing approximately $22 million in revenue within five years. If additional funding sources are not found, the revenues needed to balance future budgets will need to be raised through real property taxes. As a result, district officials have updated the multiyear financial plan. However, auditors found that district officials’ projections of operating surpluses in 2019-20 through 2028-29 may be unreasonable.
Remsen Central School District – Claims Audit Process (Herkimer County)
District officials need to improve their claims audit process to ensure that the claims auditor properly audits and approves all claims before payment. Auditors found that the claims auditor did not audit and approve 116 claims reviewed totaling $1.9 million until after the claims were paid, including five claims for travel reimbursements totaling $1,260 that were not submitted for payment within district policy timeframes. The claims auditor also did not audit and approve 20 electronic payments for credit card charges totaling $11,600 and nine postage claims totaling $11,442.
Schroon Lake Central School District – Claims Auditing (Essex County)
Checks were printed before the claims auditor audited and approved the corresponding claims. As a result, claims totaling $172,760 for 35 check disbursements and 50 non-check disbursements made during the audit period were not audited and approved before payment.
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