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

Albany Leadership Charter School for Girls – Cash Collections (Albany County)

The board and school officials did not ensure collections were properly accounted for and deposited on time. Also, the school’s cash receipts policy was inadequate and officials did not enforce the policy. As a result, officials and staff did not ensure all collections were accounted for or deposited in a timely manner. Auditors determined deposits of 113 collections totaling $914,291 (99 percent of total collections remitted to the business office) were late.

Sag Harbor Union Free School District – Claims Auditing (Suffolk County)

Although all claims were appropriate, audited and approved before payment, the claims auditor did not ensure all were supported. Auditors reviewed 208 invoices totaling $1.3 million to determine whether an adequate claims audit was performed. The claims auditor approved 122 invoices (59 percent) totaling $359,131 which lacked adequate supporting documentation and eight invoices totaling $4,582 should have been reported to the board because sufficient information was not provided.

William Floyd Union Free School District – Check Signing and Online Banking Transactions (Suffolk County)

While the bank transactions reviewed were appropriate, the board and district officials did not ensure check signings and banking transactions were secure. The district treasurer allowed employees to affix her signature to checks without overseeing the check signing process. Of the 364 checks reviewed, 353 checks totaling $6.7 million were printed and signed when the treasurer was not physically present. The board did not designate an alternate signatory in the treasurer’s absence. The board also did not enter into a banking agreement with a bank that maintains six district accounts and district officials did not conduct online banking transactions in the most secure manner.

Lisbon Central School District – Medicaid Reimbursements (St. Lawrence County)

District officials did not identify students who received Medicaid-eligible services from the district or file Medicaid reimbursement claims to recover part of the costs associated with these services. As a result, the district did not receive about $20,000 for reimbursements to which it was likely entitled. Although the district provided Medicaid reimbursable services for speech, occupational or physical therapy and special transportation to 11 students likely to be eligible for Medicaid during the 2021-22 school year, officials did not file for reimbursements. Also, district officials did not establish Medicaid claims procedures to ensure that staff maintained sufficient documentation for eligible services provided.

Montauk Union Free School District – Information Technology (IT) (Suffolk County)

Although district officials restricted access to the financial application, they did not adequately secure access to the network or develop an IT contingency plan. As a result, there is an increased risk that the network may be accessed by unauthorized individuals, data will be lost, and the district may not be able to recover from a network disruption or disaster. Auditors also found that 25%, or 140, of the district’s network user accounts were not needed and two unknown individuals had an active network user account. IT security awareness training was not provided and since 2013-14, external auditors have annually recommended that the district develop an IT contingency plan. However, the district never developed the plan and could not provide a reasonable explanation for failing to do so.

Orange Ulster Board of Cooperative Educational Services (BOCES) – Nonstudent Network User Accounts

BOCES officials did not establish adequate internal controls over network user accounts to help prevent unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, we found BOCES officials did not disable 20 unneeded nonstudent network user accounts that had last log-on dates ranging from Jan. 5, 2017 to Oct. 29, 2021 or ensure all employees completed IT security awareness training.

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