Featured Stories
N.Y. State Comptroller Audit: Union-Endicott Central School District - Building Access
ALBANY, New York, Sept. 8 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. S9-26-9) on Aug. 14, 2026, entitled "Union-Endicott Central School District - Building Access."
Here are excerpts:
* * *
Audit Objective
Did Union-Endicott Central School District (District) officials properly manage and monitor building access accounts and devices?
Audit Period
July 1, 2024 - November 30, 2025
We extended our audit period to April 21, 2026, to review access activity logs.
Understanding the Audit Area
Building access controls are essential for enhancing
... Show Full Article
ALBANY, New York, Sept. 8 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. S9-26-9) on Aug. 14, 2026, entitled "Union-Endicott Central School District - Building Access."
Here are excerpts:
* * *
Audit Objective
Did Union-Endicott Central School District (District) officials properly manage and monitor building access accounts and devices?
Audit Period
July 1, 2024 - November 30, 2025
We extended our audit period to April 21, 2026, to review access activity logs.
Understanding the Audit Area
Building access controls are essential for enhancingsecurity and enabling school officials to manage and monitor entry points within educational institutions. These systems authenticate a user through devices such as key fobs, key cards, badges, or similar technologies, helping to ensure only authorized individuals can enter school buildings. By limiting access in this way, schools can better safeguard their facilities and maintain a safe and secure environment for students, teachers, staff and visitors.
The District uses a building access management system (system) which included 1,675 active building access accounts (accounts) associated with 742 devices issued to current employees and 946 issued to non-employees including 447 shared devices.1 Each of the District's seven school buildings has one public point of entry. Employees may also access the buildings through additional secured entry points, which require a device for entry.
Audit Summary
District officials did not properly manage and monitor building access accounts and devices (badges). As a result, there was a potential risk for unauthorized access to District school buildings, compromising building security and safety for students, teachers, staff and visitors. Specifically, of the accounts we reviewed, the District had active, but unneeded, accounts with assigned badges in the system:
* 11 individuals had two or more badges, including five employees who were assigned two active badges, five non-employees who were assigned two active badges and one non-employee who was assigned three active badges.
* 19 individual non-employee badges were not deactivated when building access was no longer needed.
* 150 shared badges, including 35 badges for substitute teachers which officials could not locate, were no longer needed but remained active. This occurred because the monitoring process for these shared badges was inconsistent and because District officials did not review the necessity of shared badges until our audit inquiry.
Although District officials had a process for adding accounts in the system for employees and non-employees, no one periodically reviewed active accounts to determine whether they were needed. Furthermore, these issues occurred because District officials did not develop written policies and procedures that clearly assign roles and define the responsibilities for managing and monitoring accounts or issuing badges.
This report includes four recommendations that, if implemented, will help District officials improve management and monitoring of building access accounts and badges. District officials generally agreed with our recommendations and their response is included in Appendix B.
This audit was conducted pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller's (OSC's) authority as set forth in Article 3 of the New York State General Municipal Law (GML). The audit's methodology and standards are included in Appendix D.
The Board of Education (Board) has the responsibility to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this report must be prepared and provided to OSC within 90 days, pursuant to Section 35 of GML, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing the CAP, please refer to the OSC brochure, Responding to an OSC Audit Report, which was provided with the draft audit report. The CAP should be posted on the District's website for public review.
* * *
The report is posted at: www.osc.ny.gov/local-government/audits/school-district/2026/08/14/union-endicott-central-school-district-building-access-s9-26-9
N.Y. State Comptroller Audit: Town of Portage - Supervisor's Records and Reports
ALBANY, New York, Sept. 8 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-61) on Aug. 21, 2026, entitled "Town of Portage - Supervisor's Records and Reports."
Here are excerpts:
* * *
Audit Objective
Did the Town of Portage (Town) Supervisor maintain complete, accurate and up-to-date accounting records and reports?
Audit Period
January 1, 2024 - May 4, 2026.
We extended the audit period back to December 29, 2023, to review unused leave payments and to January 1, 2022, to review the Town's Annual Financial Report (AFR) submissions.
Understanding
... Show Full Article
ALBANY, New York, Sept. 8 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-61) on Aug. 21, 2026, entitled "Town of Portage - Supervisor's Records and Reports."
Here are excerpts:
* * *
Audit Objective
Did the Town of Portage (Town) Supervisor maintain complete, accurate and up-to-date accounting records and reports?
Audit Period
January 1, 2024 - May 4, 2026.
We extended the audit period back to December 29, 2023, to review unused leave payments and to January 1, 2022, to review the Town's Annual Financial Report (AFR) submissions.
Understandingthe Audit Area
Complete, accurate and up-to-date accounting records and reports provide the foundation for sound financial management by helping ensure that all financial activity is properly recorded, assets are safeguarded and financial information is available to support informed decision-making. Accurate accounting records and timely financial reports enable a town board to effectively monitor a town's financial condition, evaluate budget-to-actual results and identify financial trends. They also promote transparency and accountability by providing officials, taxpayers and other stakeholders with reliable information regarding how public resources are received, spent and managed.
The Town's budgeted appropriations for 2025 totaled approximately $1.1 million.
Audit Summary
The Town Supervisor (Supervisor) did not maintain complete, accurate and up-to-date accounting records and reports. Although the Supervisor assigned his duties for maintaining the accounting records and preparing disbursements and financial reports to a bookkeeping firm, the Supervisor did not provide adequate oversight of these duties. As a result, the Town Board (Board) did not have reliable financial information to effectively manage the Town's financial operations, which increased the risk that errors, irregularities and misuse of Town resources could occur and remain undetected.
For example, the bookkeeping firm determined when bank account transfers needed to be made, completed the transfers and processed the Town's payroll without the Supervisor's approval. The Supervisor did not review or approve the bookkeeping firm's accounting journal entries and bank reconciliations or certify the payroll, which the firm prepared. As a result, the bookkeeping firm made unauthorized payments totaling $23,034 to the Highway Superintendent (Superintendent) that were not detected or corrected.
In addition, the Supervisor did not maintain adequate supporting documentation for all revenues and disbursements. The Supervisor told us that he burned the bank statements, provided the revenue advice remittances1 to the bookkeeping firm and relied on the firm to maintain his records.
Because the bookkeeping firm maintained the accounting records on a cash basis, instead of using the modified accrual basis of accounting, Town officials could not use the monthly financial reports to properly monitor the Town's financial condition and operations.
Although the bookkeeping firm prepared monthly budget-to-actual reports that indicated overspent appropriations, the Supervisor did not present proposed budget transfers to the Board, and the Board did not make required budget transfers before it approved the monthly expenditures. Instead, the Board waited to make budget transfers until the end of the year when the bookkeeping firm provided the Supervisor with recommended budget transfers.2
Lastly, the AFRs were inaccurate, unsupported and not filed in a timely manner. For example, the bookkeeping firm did not prepare and file the Town's AFRs for the 2021 through 2024 fiscal years until June 2025.
The report includes eight recommendations that, if implemented, will improve the Town's accounting records and financial reports, strengthen oversight of financial operations and provide the Board with reliable financial information to effectively monitor and manage the Town's financial condition and promote transparency, accountability and informed decision-making. Town officials agreed with our recommendations and indicated they will take corrective action.
This audit was conducted pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller's (OSC's) authority as set forth in Article 3 of the New York State General Municipal Law (GML). The audit's methodology and standards are included in Appendix C.
The Board has the responsibility to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this report should be prepared and provided to OSC within 90 days, pursuant to GML Section 35. For more information on preparing and filing the CAP, please refer to the OSC brochure, Responding to an OSC Audit Report, which was provided with the draft audit report. The Board is encouraged to make the CAP available for public review in the Town Clerk's office.
* * *
The report is posted at: www.osc.ny.gov/local-government/audits/town/2026/08/21/town-portage-supervisors-records-and-reports-2026m-61
N.Y. State Comptroller Audit: Snyder Fire District - Claims Auditing
ALBANY, New York, Sept. 8 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-44) on Aug. 21, 2026, entitled "Snyder Fire District - Claims Auditing."
Here are excerpts:
* * *
Audit Objective
Did the Snyder Fire District (District) Board of Fire Commissioners (Board) properly audit claims before payment? Audit Period
Audit Period
January 1, 2024 - December 24, 2025
Understanding the Audit Area
A board of fire commissioners (board) is responsible for ensuring that tax dollars are used in the best interests of taxpayers. To do so, the board
... Show Full Article
ALBANY, New York, Sept. 8 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-44) on Aug. 21, 2026, entitled "Snyder Fire District - Claims Auditing."
Here are excerpts:
* * *
Audit Objective
Did the Snyder Fire District (District) Board of Fire Commissioners (Board) properly audit claims before payment? Audit Period
Audit Period
January 1, 2024 - December 24, 2025
Understanding the Audit Area
A board of fire commissioners (board) is responsible for ensuring that tax dollars are used in the best interests of taxpayers. To do so, the boardshould properly audit claims before payment to ensure that district funds are spent only for legitimate, authorized and necessary purposes and that all expenditures are adequately supported. An effective claims auditing process helps verify that goods and services were received; amounts billed are accurate; expenditures comply with applicable laws, policies and contracts; and payments are not duplicated or unauthorized.
The claims audit is often the last line of defense by helping safeguard public funds from unauthorized, improper or fraudulent claims. The claims audit establishes an important internal control that promotes accountability and transparency over public funds and helps safeguard district assets from errors, waste, fraud and misuse. It also helps establish the control consciousness of board members and membership and helps make them aware that a careful review of claims should occur before public funds are disbursed. Without an effective claims auditing process, inappropriate or unsupported expenditures may be paid and remain undetected, which increases the risk that the district could suffer a financial loss and weaken public confidence in the district's stewardship of taxpayer resources.
The District's 2025 budgeted appropriations totaled approximately $1.7 million. During the audit period, the District paid 751 claims totaling approximately $1.9 million.
Audit Summary
The Board did not properly audit all claims before payment. As a result, the District incurred unnecessary costs totaling approximately $9,700 and was exposed to an increased risk that improper, unsupported or unauthorized expenditures could be paid. We reviewed 137 claims totaling approximately $367,000 and determined that 115 claims totaling approximately $357,000 (84 percent of the claims reviewed, and 97 percent of dollars examined) did not have sufficient documentation to support a proper audit and should not have been approved and paid for, for various reasons, including:
* No Board approval or authorization to pay.
* No competitive procurement.
* No evidence that the goods or services were received.
* No documentation to determine what was purchased.
* Noncompliance with the District's policies.
Therefore, the District may have incurred unnecessary costs,1 and residents may have paid more than necessary for the District's goods and services. Although the Board did not have the information needed to determine that charges were for proper District purposes when it approved the claims for payment, we determined that all 137 claims were for appropriate District purposes, excluding the excessive per diem payments.2
The report includes four recommendations that, if implemented, will strengthen the District's claims audit process and improve accountability over District expenditures. Although District officials generally agreed with our recommendations and indicated they planned to take corrective action, they disagreed with certain aspects of our findings. Appendix C includes our comments on issues raised in the District's response.
We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller's authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D.
The Board has the responsibility to initiate corrective action. Pursuant to Section 181-b of New York State Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this report must be prepared and forwarded to our office within 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you received with the draft audit report. We encourage the Board to make the CAP available for public review.
* * *
The report is posted at: www.osc.ny.gov/local-government/audits/fire-district/2026/08/21/snyder-fire-district-claims-auditing-2026m-44
N.Y. State Comptroller Audit: Onondaga Cortland Madison Board of Cooperative Educational Services - Building Access
ALBANY, New York, Sept. 8 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. S9-26-2) on Aug. 14, 2026, entitled "Onondaga Cortland Madison Board of Cooperative Educational Services - Building Access."
Here are excerpts:
* * *
Audit Objective
Did Onondaga Cortland Madison Board of Cooperative Educational Services (OCM BOCES) officials properly manage and monitor building access accounts and devices?
Audit Period
July 1, 2024 - November 30, 2025
We extended our audit period to January 21, 2026, to review access activity logs.
Understanding the
... Show Full Article
ALBANY, New York, Sept. 8 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. S9-26-2) on Aug. 14, 2026, entitled "Onondaga Cortland Madison Board of Cooperative Educational Services - Building Access."
Here are excerpts:
* * *
Audit Objective
Did Onondaga Cortland Madison Board of Cooperative Educational Services (OCM BOCES) officials properly manage and monitor building access accounts and devices?
Audit Period
July 1, 2024 - November 30, 2025
We extended our audit period to January 21, 2026, to review access activity logs.
Understanding theAudit Area
Building access controls are essential for enhancing security and enabling school officials to manage and monitor entry points within educational institutions. These systems authenticate a user through devices such as key fobs, keycards, badges, or similar technologies, helping to ensure only authorized individuals can enter school buildings. By limiting access in this way, schools can better safeguard their facilities and maintain a safe and secure environment for students, teachers, staff and visitors.
OCM BOCES utilizes a building access management system (system) with 1,308 active building access accounts (accounts), including 846 devices issued to current employees and 443 issued to non-employees, of which 251 are shared devices.1 Each of the OCM BOCES' 12 buildings have a single public point of entry. Employees may also access the buildings through additional secured entry points, which require a device for entry.
Audit Summary
OCM BOCES officials did not properly manage and monitor building access accounts and devices (badges). As a result, there was a potential risk for unauthorized access to OCM BOCES school buildings, compromising building security and safety for students, teachers, staff and visitors. Specifically, of the accounts we reviewed, OCM BOCES had active, but unneeded, accounts with assigned badges in the system:
* 141 active individual non-employee accounts and badges were not needed. One of these badges was assigned to an individual who OCM BOCES officials did not recognize and were unable to identify why this individual had access.
* 86 shared accounts and badges were not needed and should be deactivated. OCM BOCES officials could not locate 11 of these badges.
In addition, OCM BOCES officials did not independently verify the background checks for 14 individual non-employees who had direct contact with students, such as third-party service providers, to whom they provided accounts and badges.
Although OCM BOCES officials had a written procedure for adding accounts in the system for employees and non-employees, there was no process to promptly disable or delete accounts when no longer needed. Furthermore, these issues occurred because no one periodically reviewed active accounts to determine whether they were needed.
The report includes four recommendations that, if implemented, will help OCM BOCES officials improve management and monitoring of building access accounts and badges. OCM BOCES officials generally agreed with our recommendations and their response is included in Appendix B. Appendix C includes our comments about issues raised in OCM BOCES' response.
This audit was conducted pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller's (OSC's) authority as set forth in Article 3 of New York State General Municipal Law (GML). The audit's methodology and standards are included in Appendix D.
The OCM BOCES Board of Education (Board) has the responsibility to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this report must be prepared and provided to our office within 90 days, pursuant to Section 35 of GML, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to the OSC brochure, Responding to an OSC Audit Report, which was provided with the draft audit report. The CAP should be posted on the OCM BOCES's website for public review.
* * *
The report is posted at: https://www.osc.ny.gov/local-government/audits/school-district/2026/08/14/onondaga-cortland-madison-board-cooperative-educational-services-building
N.Y. State Comptroller Audit: Ischua Fire District - Claims Auditing and Annual Financial Reports
ALBANY, New York, Sept. 8 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-47) on Aug. 14, 2026, entitled "Ischua Fire District - Claims Auditing and Annual Financial Reports."
Here are excerpts:
* * *
Audit Objective
Did the Ischua Fire District (District) Board of Fire Commissioners (Board) properly audit claims prior to payment and did the District Treasurer (Treasurer) file Annual Financial Reports (AFRs) in a timely manner?
Audit Period
January 1, 2024 - January 6, 2026
Understanding the Audit Area
A proper audit of claims is often
... Show Full Article
ALBANY, New York, Sept. 8 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-47) on Aug. 14, 2026, entitled "Ischua Fire District - Claims Auditing and Annual Financial Reports."
Here are excerpts:
* * *
Audit Objective
Did the Ischua Fire District (District) Board of Fire Commissioners (Board) properly audit claims prior to payment and did the District Treasurer (Treasurer) file Annual Financial Reports (AFRs) in a timely manner?
Audit Period
January 1, 2024 - January 6, 2026
Understanding the Audit Area
A proper audit of claims is oftenthe last line of defense for preventing unauthorized, improper or fraudulent claims from being paid. When a fire district has a strong claims auditing process, the control consciousness of its staff is enhanced because officers and employees are aware that a careful review of claims will occur prior to public funds being disbursed. Because it is the board of fire commissioners' (board) responsibility to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the board should generally conduct a thorough and deliberate audit of claims prior to directing a fire district treasurer to pay them.
A fire district board should ensure that the treasurer files the district's AFR with the Office of the New York State Comptroller's (OSC) office because it is both a legal requirement and a fundamental accountability tool. The AFR provides transparency to taxpayers, supports sound financial oversight and helps protect public resources.
The District's 2025 budgeted appropriations totaled approximately $62,000. During the audit period, the District paid 252 claims totaling approximately $132,000.
Audit Summary
The Board did not properly audit claims prior to payment and the District's AFRs have not been filed with OSC for more than 15 years. Without a thorough and documented audit of claims, the District had an increased risk for improper or unauthorized expenditures to be paid and that errors, irregularities, or misuse of District funds could go undetected and uncorrected. As a result, transparency over the District's financial operations was diminished, the Board's ability to effectively monitor the District's financial operations was impaired, and District residents and taxpayers could not independently assess the District's financial standing.
We reviewed 88 claims totaling approximately $54,000 and determined that the Board did not perform a thorough and complete audit of any of the claims. Therefore, the Treasurer should not have paid any of these claims until they were properly audited and approved by the Board. Although we determined that all 88 claims were for a proper District purpose, the Board did not have this assurance when the Treasurer paid these claims.
The report includes six recommendations that, if implemented, will strengthen the Board's oversight, improve the audit and approval of claims and increase accountability and transparency over the District's financial operations. District officials generally agreed with our findings and indicated they will initiate corrective action.
We conducted this audit pursuant to Article V, Section 1 of the State Constitution and OSC's authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and standards are included in Appendix C.
The Board has the responsibility to initiate corrective action. Pursuant to Section 181-b of New York State Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this report must be prepared and forwarded to our office within 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you received with the draft audit report. We encourage the Board to make the CAP available for public review.
* * *
The report is posted at: https://www.osc.ny.gov/local-government/audits/fire-district/2026/08/14/ischua-fire-district-claims-auditing-and-annual-financial-reports-2026m-47
N.Y. State Comptroller Audit: Hopkinton Fire District - Claims Auditing
ALBANY, New York, Sept. 8 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-68) on Aug. 14, 2026, entitled "Hopkinton Fire District - Claims Auditing."
Here are excerpts:
* * *
Audit Objective
Did the Hopkinton Fire District (District) Board of Fire Commissioners (Board) ensure claims were adequately supported, for proper District purposes and authorized before payment?
Audit Period
January 1, 2025 - May 18, 2026
Understanding the Audit Area
An effective claims audit is often the last line of defense to prevent unauthorized, improper
... Show Full Article
ALBANY, New York, Sept. 8 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. 2026M-68) on Aug. 14, 2026, entitled "Hopkinton Fire District - Claims Auditing."
Here are excerpts:
* * *
Audit Objective
Did the Hopkinton Fire District (District) Board of Fire Commissioners (Board) ensure claims were adequately supported, for proper District purposes and authorized before payment?
Audit Period
January 1, 2025 - May 18, 2026
Understanding the Audit Area
An effective claims audit is often the last line of defense to prevent unauthorized, improperor fraudulent payment of claims. A fire district with a strong claims auditing process ensures that a careful review of claims will occur before public funds are disbursed. Because it is the Board's responsibility to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the Board should conduct a thorough and deliberate audit of claims before directing the Treasurer to issue payment.
From January 1, 2025, through April 30, 2026, the Treasurer paid 162 claims totaling $278,589.
Audit Summary
We reviewed 47 claims totaling $145,549. Except for minor discrepancies, which we discussed with District officials, the claims were adequately supported, for proper District purposes and authorized before payment.
There were no recommendations as a result of this audit. The results of our audit were discussed with District officials. District officials agreed with the results and their response is included in Appendix B.
We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller's (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C.
* * *
The report is posted at: www.osc.ny.gov/local-government/audits/fire-district/2026/08/14/hopkinton-fire-district-claims-auditing-2026m-68
N.Y. State Comptroller Audit: Groton Central School District - Building Access
ALBANY, New York, Sept. 8 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. S9-26-15) on Aug. 21, 2026, entitled "Groton Central School District - Building Access."
Here are excerpts:
* * *
Audit Objective
Did Groton Central School District (District) officials properly manage and monitor building access accounts and devices?
Audit Period
July 1, 2024 - November 30, 2025
We extended our audit period to February 13, 2026, to review access activity logs.
Understanding the Audit Area
Building access controls are essential for enhancing security
... Show Full Article
ALBANY, New York, Sept. 8 (TNSLrpt) -- The office of the New York State Comptroller issued the following audit report (No. S9-26-15) on Aug. 21, 2026, entitled "Groton Central School District - Building Access."
Here are excerpts:
* * *
Audit Objective
Did Groton Central School District (District) officials properly manage and monitor building access accounts and devices?
Audit Period
July 1, 2024 - November 30, 2025
We extended our audit period to February 13, 2026, to review access activity logs.
Understanding the Audit Area
Building access controls are essential for enhancing securityand enabling school officials to manage and monitor entry points within educational institutions. These systems authenticate a user through devices such as key fobs, key cards, badges, or similar technologies, helping to ensure only authorized individuals can enter school buildings. By limiting access in this way, schools can better safeguard their facilities and maintain a safe and secure environment for students, teachers, staff and visitors.
The District utilizes a building access management system (system) with 179 active building access accounts (accounts), including 159 devices issued to current employees and 20 issued to non-employees, of which eight are shared devices.1 Each of the District's two school buildings has a single public point of entry. Employees may also access the buildings through additional secured entry points, which require a device for entry.
Audit Summary
District officials did not properly manage and monitor building access accounts and devices (key fobs). As a result, there was a potential risk for unauthorized access to District school buildings, compromising building security and safety for students, teachers, staff and visitors. Specifically, of the accounts we reviewed, the District had active, but unneeded, accounts with assigned key fobs in the system:
* One employee, the Maintenance Supervisor, had three active key fobs.
* 8 active non-employee key fobs, including two shared key fobs which District officials could not locate, were not needed.
Although District officials had a process for adding accounts in the system for employees and non-employees, no one periodically reviewed active accounts to determine whether they were needed. Furthermore, these issues occurred because District officials did not develop written policies and procedures that clearly assign roles and define the responsibilities for managing and monitoring accounts or issuing key fobs.
This report includes four recommendations that, if implemented, will help District officials improve management and monitoring of building access accounts and key fobs. District officials generally agreed with our recommendations and their response is included in Appendix B.
This audit was conducted pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller's (OSC's) authority as set forth in Article 3 of the New York State General Municipal Law (GML). The audit's methodology and standards are included in Appendix C.
The Board of Education (Board) has the responsibility to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this report must be prepared and provided to OSC within 90 days, pursuant to Section 35 of GML, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing the CAP, please refer to the OSC brochure, Responding to an OSC Audit Report, which was provided with the draft audit report. The CAP should be posted on the District's website for public review.
* * *
The report is posted at: www.osc.ny.gov/local-government/audits/school-district/2026/08/21/groton-central-school-district-building-access-s9-26-15
