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

Nanuet Union Free School District – Network User Accounts and Information Technology (IT) Plan (Rockland County)

District officials did not ensure network user accounts were needed, and they did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses, officials did not develop written procedures to identify and disable unnecessary network user accounts. As a result, there were 18 accounts that should have been disabled. Officials also did not develop an adequate comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services.

Scarsdale Union Free School District – Overtime (Westchester County)

Although overtime was properly approved, district officials did not monitor overtime hours worked to ensure accuracy. Had officials established adequate controls, the district’s overtime costs may have been reduced by at least $167,000. District officials paid 20 employees overtime totaling $524,934, primarily for routine services, including $123,113 for cleaning services. With appropriate scheduling, over $155,516 of these overtime payments could have been avoided or reduced. Officials also overpaid 20 employees a total of $11,961 for overtime.

Carle Place Union Free School District – Network User Account Controls (Nassau County)

District officials did not establish adequate controls over network user accounts. As a result, the district has an increased risk of unauthorized access to and use of its network and potential loss of important data. District officials did not disable 52 unneeded employee network user accounts, 376 unneeded student network user accounts, 14 unneeded shared accounts and 25 unneeded service accounts. Officials also did not establish written procedures for granting, verifying, changing and disabling network user account access.

Lyndonville Central School District – Procurement and Claims Audit (Orleans County)

The board and district officials did not ensure goods and services were procured in accordance with applicable statutes or district policy and did not ensure claims were properly audited and approved prior to payment. District officials did not comply with competitive bidding requirements or the district’s purchasing policy and procedures for 65 percent of the $263,023 in purchases reviewed. The claims auditor did not properly audit and approve 74% of the claims reviewed before they were paid: 37 claims totaling $235,379 lacked documentation demonstrating compliance with the purchasing policy, 34 claims totaling $241,749 lacked documentation confirming goods were received, and four claims included sales tax or late fees. The board also did not ask for and was not provided with a monthly list of audited claims and was not properly overseeing the claims auditor or the claims audit function.

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