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

Nassau Board of Cooperative Educational Services (BOCES) – Network User Account Controls (2022M-77)

BOCES officials did not establish adequate controls over network user accounts. As a result, BOCES has an increased risk of unauthorized access to and use of the BOCES network and potential loss of important data. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated to officials, auditors found BOCES officials did not disable 73 unnecessary individual non-student network user accounts and three service accounts with administrative rights or establish written procedures for granting, verifying, changing and disabling network user account access.

Liberty Central School District – Information Technology (IT) (Sullivan County)

The board and district officials did not adequately safeguard computerized data from unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, the district did not disable unnecessary network user accounts. As a result, the district’s risk of a system compromise is increased. The district did not establish adequate IT contracts with its vendors. As a result, the roles and responsibilities of each vendor providing services may not be understood and the district may pay for duplicated services. Officials did not ensure the IT contingency plan was kept up to date. As a result, in the event of a cyberattack or disaster, officials may not be able to restore critical IT systems, applications or data in a timely manner.

Lyons Central School District – Payroll (Wayne County)

District officials did not ensure employees’ salaries and wages were always paid accurately. As a result, two employees were paid rates inconsistent with Board authorized rates or collective bargaining agreements (CBAs), resulting in one employee receiving additional compensation of $4,940 and one employee being underpaid $731. Leave time was not always accrued in accordance with contract or CBA provisions, which resulted in one employee accruing two additional sick days and one employee not being credited 9.5 hours of compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the treasurer’s signature to checks with limited oversight.

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