Determine whether Western Suffolk Board of Cooperative Educational Services (BOCES) officials appropriately monitored and approved overtime for clerical employees.

Determine whether Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate.

Determine whether Tioga County (County) Department of Social Services (Department) officials adequately monitored performance measured contracts with community-based agencies (agencies).

The Board and officials did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term financial and capital plans until the Cayuga County Health Department forced the Board to submit a plan.

Claims that we reviewed were supported and for appropriate purposes but did not have evidence that they were audited and approved before payment. As a result, the District has an increased risk that unauthorized claims could be paid. The Board and District officials did not provide effective oversight of claim processing and payment.

District officials did not ensure longevity payments for employees separating from service were accurate, supported and approved.

District officials did not adequately maintain vehicle inventory or monitor fuel usage. As a result, vehicles and fuel were not properly accounted for.

Company officials did not provide oversight of financial operations to ensure funds were safeguarded. As a result, the former Treasurer was able to misappropriate $64,972 of Company funds from January 2016 through December 2019.

Employee compensation payments were not always accurate, approved or supported. District officials did not ensure pay rates were accurate or that compensation was paid in compliance with employment agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments.

Officials did not accurately pay salaries and wages to 10 of the 67 employees we reviewed and could not support payments made to 54 employees totaling $41,626.

District officials did not always properly track or inventory IT assets, maintain complete IT inventory records or safeguard IT assets. As a result, officials cannot assure taxpayers that all IT assets are adequately accounted for and would be detected if lost, stolen or misused.

The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, 2024.

Determine whether Beacon City School District (District) officials ensured network user accounts were adequately managed.

Determine whether OnTECH Charter High School (School) officials ensured information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.

Determine whether the Village of Afton (Village) Board properly audited claims and monitored non-payroll disbursements.

Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) collections were recorded and deposited in a timely and accurate manner.

Determine whether Copiague Union Free School District (District) officials properly managed nonstudent network user accounts and financial software access controls.

Determine whether Piseco Common School District (District) officials invested in accordance with statutory requirements.

The Board and Treasurer did not appropriately and securely execute check signatures for non-payroll checks between July 1, 2021 and June 30, 2023.Although the checks we reviewed were disbursed for what appear to be legitimate District purposes, when the Treasurer does not maintain control of his electronic signature, the chances of unauthorized checks being signed increases.

District officials did not adequately manage nonstudent network and local user account access or develop an IT contingency plan. As a result, the District’s IT system and its personal, private and sensitive information (PPSI) may be accessible to unauthorized users. Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware attack, employees and other responsible parties would be able to react quickly and effectively to help resume, restore, repair and/or rebuild critical IT systems or data in a timely manner.

District officials did not monitor users’ compliance with the District’s AUP.

The Board did not develop realistic budgets. Estimated revenues were underestimated and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s fund balance policy (policy) limit.

District officials did not claim State aid totaling $145,164 for nonresident homeless students during the audit period because the Superintendent was not aware that the District could claim this aid.

As of June 30, 2023, Questar BOCES had IT assets with an original cost of $28.5 million (44,305 items) accounted for in its inventory that were either purchased for a component school district or for use at Questar BOCES. Based on our review, Questar BOCES officials properly accounted for all 817 IT hardware assets reviewed with a purchase value of $612,386 and ensured assets declared surplus were properly disposed.

District officials did not always approve, support and monitor overtime. As a result, overtime expenditures exceeded budgeted overtime by $49,576 during the audit period and officials increased the risk that employees may have been paid for unnecessary overtime.