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NEWS from the Office of the New York State Comptroller
Contact: Press Office 518-474-4015

State Comptroller DiNapoli Releases School District Audits

January 27, 2021

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

Clyde-Savannah Central School District – Network Access Controls (Seneca County and Wayne County)

District officials did not ensure that the district’s network access controls were secure. Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. Sensitive information technology (IT) control weaknesses were communicated confidentially to officials. Protecting IT assets becomes more critical as the district moves to increased reliance on a remote learning environment and administrative operations due to the COVID-19 pandemic.

Van Hornesville-Owen D. Young Central School District – Financial Management (Herkimer County and Otsego County)

The board and district officials did not effectively manage financial condition. The practice of overestimating appropriations each year and annually appropriating fund balance that was not needed to finance operations contributed to the district maintaining a surplus fund balance that exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary.

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