Purpose of Audit

The purpose of our audit was to evaluate the District’s financial condition and controls over information technology for the period July 1, 2009 through January 23, 2015.

Background

The Tuckahoe Union Free School District is located in the Town of Eastchester, in Westchester County. The District, which operates two schools with approximately 1,080 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $31.6 million.

Key Findings

• Budgets did not include estimated amounts for tax certiorari judgments or the District’s plan for funding them.
• District officials have not performed a cost-benefit analysis to analyze the effect of borrowing for tax certiorari judgments versus using money from a reserve and budgeting for the judgments.
• The Board has not adopted a policy for the use of and access to personal, private and sensitive information.
• The District’s acceptable use policy regarding internet and email access is not being followed.

Key Recommendations

• Include all estimated expenditures and revenues in the budget, including tax certiorari judgments and issuance of debt.
• Perform a cost-benefit analysis and evaluate the impact of debt issuance on District programs and taxpayers.
• Develop policies for safeguarding private information.
• Evaluate the setup of the web content filter, monitor internet usage and enforce the acceptable use policy.