NISKAYUNA CENTRAL SCHOOL DISTRICT BOARD OF EDUCATION REGULAR MEETING MINUTES DECEMBER 15, 2015 MEMBERS OF THE BOARD PRESENT: Mr. David Apkarian, Ms. Debra Gordon, Mr. David Koes, Ms. Patricia Lanotte, Ms.

Rosemarie Perez Jaquith, Dr. Howard Schlossberg MEMBERS OF THE BOARD ABSENT: Mr. Kevin Laurilliard STUDENT REPRESENTATIVES: Veronica Liu ADMINISTRATORS PRESENT: Dr. Cosimo Tangorra, Jr., Superintendent of Schools, Ms. Lauren Gemmill, Assistant

Superintendent of Instruction, Ms. Carrie Nyc-Chevrier, Director of Business and Finance, Mr. Mark Treanor, Director of Student and Staff Support Services ADMINISTRATORS ABSENT: None ALSO ATTENDING: Matt Leon (District Communications Specialist), District staff and other community members

___________________________________________________________________________________________ National Merit Scholarship semi-finalists were recognized by the Board of Education at a reception at Crossroads, which included special selections by the Niskayuna 8 th Grade Jazz Band.

National Merit Semi-Finalist Recognition

1. Open Meeting a)

President Lanotte called the regular meeting of the Board of Education to order at 6:43 p.m. in the High School Media Center

Call to Order

b)

Mrs. Gordon moved that the Board of Education approve the agenda for the meeting as revised. Ms. Perez Jaquith seconded. Motion carried 6-0.

Approve Agenda

c)

The Board of Education was represented at the PTO Council meeting, Booster Club meeting, Strategic Planning, travel abroad meeting, the National Merit Semi-Finalists Recognition, the Middle School concert and JV girls basketball.

Comments –

Good News:

Board of Education and Committee Reports

Ten Niskayuna sports teams have been named Scholar Athlete Teams for the winter season. Congratulations to boys and girls cross country, boys and girls soccer, field hockey, football, boys golf, girls swimming, girls tennis and girls volleyball teams! High School Robotics Team qualified this week to attend the regional competition at SUNY Polytechnic in January. Congratulations! Schools have been gathering gifts, making donations, participating in Adopt a Family and Toys for Tots. Thanks to all! Student representative Veronica Liu informed the Board of another incident of a car being keyed in the high school parking lot. In response, it was noted that we have a company currently evaluating our camera system, with recommendations expected soon. Also, there have been applications to the newly reposted security position at the high school, which should also contribute to decreasing incidents of vandalism.

Student Report

Community member Ann Burger addressed the Board about a specific transportation issue.

Community Comments

December 15, 2015__ Date

Regular Meeting Kind of meeting

High School Media Center Where held

Page 1

2. Consent Agenda

Consent Agenda

Mrs. Gordon moved that the Board of Education, upon the recommendation of the Superintendent of Schools, approve the items a-f in the Consent Agenda, listed below. Mr. Koes seconded. Motion carried 6-0. a. . . approve the minutes of the regular meeting of the Board of Education on November 24, 2015

Approve Minutes

b. . . approve the minutes of the Audit Committee meeting of November 13, 2015 c. . . approve the recommendations of the Committees on Special Education, Preschool Special Education and 504, and agreed upon amendments per attached ASM 2c

Student Placements

d. . . approve the following personnel actions per revised ASM 2d

Personnel Actions

A. Instructional – Appointment – Permanent Status Name Academic Tenure Area Probation Period Cert Status Stafford, Christine TA, 28.75 hours/week/HIL 11/5/15-11/5/18 TA Level I Hildebrand, Alyssa TA, 28.75 hours/week/CRA 12/14/15-12/14/18 pending

Salary $14.47/hr $14.47/hr

B. Instructional – Replacement Name Assignment Effective Date Fountain, Jillian English/NHS approx. 1/23/16 – 6/23/16

Salary MA 1

C. Instructional – Adjustment Name Assignment Haggerty, Judy .50 FTE Sped/GLE

Adjustment adjust end date from 6/23/16 to 12/23/15

D. Non-Instructional – Adjustment Name Assignment Davis, William SBD/TRANS DeMartino, Salvatore SBD/TRANS Genter, John SBD/TRANS Muller, Fredrik SBD/TRANS Nadeau, Yvette SBD/TRANS Wheeland, Sanya SBD/TRANS Allanson, Bernard SBD/TRANS Martin, Lorraine S/CA/TRANS Scagnelli, Keysha S/CA/TRANS Grassia, Nicole S/CA/TRANS Mazzanoble, Margaret S/CA/TRANS Paull, Terri S/CA/TRANS Green, Stanley SBD Substitute/TRANS Woods, Dennis SBD Substitute/TRANS Livingston, Alan SBD Substitute/TRANS Clanton, Merlene SBD Substitute/TRANS

Adjustment Effective Date from 6.5 to 7.25 hours/day 11/23/15 from 7.5 to 8 hours/day 11/23/15 from 6.25 to 5.5 hours/day 11/23/15 from 4.75 to 5 hours/day 11/23/15 from 7 to 7.5 hours/day 11/23/15 from 4.25 to 5 hours/day 11/23/15 from 5.25 to 5 hours/day 12/7/15 from 6 to 6.75 hours/day 11/23/15 from 4.75 to 5.25 hours/day 11/23/15 $11.15/hour to $11.28/hour 9/1/15 $11.15/hour to $11.28/hour 9/1/15 $11.15/hour to $11.28/hour 9/1/15 11/9/15 11/16/15 11/24/15 11/30/15

E. Non-Instructional – Appointment- Probationary Name Assignment Effective Date Wessell, Erik Cleaner 3rd shift 40 hours/week/NHS 11/23/15 Alois, Kristi ESI 11 mos, 37.5 hours/week/BIR 12/4/15 Rakvica, Jillian Typist 11 mos, 37.5 hours/week/IRO 12/3/15 Kent, Paul Cleaner,weekend, 20 hours/week/NHS 12/13/15 Eldridge, Faith S/CA/TRANS 2.5 hours/day 12/7/15 Johnson, Sabrina S/CA/TRANS 5 hours/day 12/7/15 December 15, 2015__ Date

Regular Meeting Kind of meeting

Salary $14.03/hour $14.51/hour $12.38/hour $14.03/hour $11.28/hour $11.28/hour

High School Media Center Where held

Instructional Appointment – Permanent Instructional Replacement

Instructional Adjustment

Non-Instructional Adjustment

Non-Instructional Appointment Probationary

Page 2

F.

Non-Instructional – Appointment- Permanent Name Berhaupt, Albert Mastroianni, Jennifer DeBie, Erica Kent, Kenneth

G.

Non-Instructional Resignation Assignment SBD –Substitute Cook/IRO

Effective Date 11/17/15 12/9/15

Retirement– Instructional

Name Fennelly, Deborah

Assignment ENL/CRA

Appointment of Approved Staff

Assignment Driver in Training Driver in Training Driver in Training Driver in Training, Substitute S/CA Driver in Training Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Secretary, Clerical Assistant Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teaching Assistant Substitute Teacher Substitute Teacher Substitute Teacher Substitute Nurse Substitute Teacher Substitute Clerical Assistant

Resignation – Non-Instructional Name Green, Stanley Van Nostrand, Ryan

I.

Effective Date 11/9/15 12/1/15 12/7/15 12/15/15

Appointment of Approved Staff – These staff have received fingerprint clearance from SED Name Clanton, Merlene Cunningham, Matthew Livingston, Alan Musgrove, Dean Paniccia, Benjamin Beck, Jordan Conte, Kristin Crisafulli, TinaMarie DiLello, Brendan Doody, Christopher Farrell, Jarret Gansfuss, Kathleen Germain, Janice Grasso, Lauren Grimes, Sakima Harper, Ryan Inthavong, Kayla Kelly, Malgorzata Moore, Amanda Ramirez, Sheila Sanchez, Vanessa Santiago, Noel Smith, Lisa Stafford, Ellen Tomlinson, Phyllis Vermu, Ritu Wiegman, Holly

H.

Assignment FSH/NHS CA/ROS CA/District Cleaner/NHS

Non-Instructional Appointment Permanent

Instructional Retirement Effective Date 3/31/16

Years of Service 23

e. . .authorize the Superintendent to accept and file the attached Treasurer’s Report for the month of November 2015 per ASM 2e.

Treasurer’s Report

f. . .receive the School Lunch Fund Report 7/1/2015 – 11/20/2015

School Lunch Report

There were no items removed from the Consent Agenda. December 15, 2015__ Date

Regular Meeting Kind of meeting

High School Media Center Where held

Page 3

4. Superintendent Reports and Recommendations Dr. Tangorra noted that the nine Niskayuna seniors who were recognized as National Merit Scholarship semi-finalists scored among the top 1% of students in the nation on the qualifying PSAT exam. Also noteworthy are the additional seventeen Niskayuna High School seniors who scored in the top 3% nationally, and are designated as Commended Students. One of these individuals is Student Representative Veronica Liu. Congratulations to all!

Superintendent Report and Recommendation

National Merit Scholarship Contest

The superintendent received word that a grant for which Director of Business and Finance Carrie Nyc-Chevrier applied has been awarded to our district in the amount of $600,000. Thank you to Senator Farley and to John Yagielski who began the process on this particular grant. The award will go for capital expenses at the transportation facility.

Grant Award

a. The Superintendent provided the attached Monthly Enrollment report to the Board of Education. He noted that he recently spoke to elementary principals about the move to centralized registration for kindergarten. This is intended to be an interim process, one which will eventually be done online.

Monthly Enrollment

b. The Superintendent provided a Strategic Plan Update to the Board. Topics of discussion included how to define and build a world class educational experience and how to define and develop student engagement. See attached.

Strategic Plan Update

c. The superintendent will be attending a national conference of the American Association of School Administrators, making him unavailable for the February 9, 2016 Board of Education meeting. The Board agreed to reschedule this Board meeting to Monday, February 8, 2016.

Board Meeting Date Change

d/e. Area Superintendents will be meeting with legislative representatives this Thursday. Three specific topics will be addressed: 1) necessary adjustments to the teacher evaluation system, 2) the need to address the deficiency in the “2%” property tax levy limit. Using the formula to calculate actual tax levy limit, preliminary estimates show that any tax increase over .02% in this district while developing next year’s budget will require a supermajority vote, and 3) State Ed’s current capacity to approve capital projects. The backlog is severe enough to seriously affect bidding and timely completion of capital projects.

Legislative/ Capital Project Update

f. There will be another meeting on January 5 with parents of students who intend to travel to Italy and France in the next couple of months. There is no intention on the part of the District at this time to disallow the travel, although individual families may choose to do so if they wish.

Student Travel Abroad

g. Edward Alston has identified certain areas to continue the development of the International Scholars Program. One strategy is to partner with local colleges to develop a program by which students can attend school here for more than one year. There are specific cities in China where a focus on international study may serve to bring students into the program. It is hoped that promoting Niskayuna as a district of academic excellence with a willingness to have an increased presence of international students will help to attract some of the best and brightest from around the world. h. District legal counsel shared a presentation with our principals and directors on transgender students. District philosophy is this: to treat transgender individuals in the same way as we treat others, respecting their privacy, their modesty, and treating them in the way that they perceive themselves. As a district, we will not deny access to anyone, in terms of identification, sports, or changing rooms based on gender identity. The superintendent noted that he believes this to be the last group for which civil rights are an issue. i. District legal counsel also shared a presentation with district leadership on the use of social media in the classroom. In addition, the superintendent attended a demonstration of a “geofencing” program. This program defines a geographic area, and searches for designated identifiers that are current on social media posts. December 15, 2015__ Date

Regular Meeting Kind of meeting

High School Media Center Where held

International Scholars Program Update

Transgender Students

Social Media

Page 4

5. Assistant Superintendent for Instruction Reports and Recommendations a. The two middle school principals, Vicki Wyld and Luke Rakoczy presented the Board with information on the middle schools that will be useful in budget development This presentation outlined the structure, staffing, curriculum and programs at the middle schools, as well as identified needs going forward. It is available on the website.

Assistant Superintendent for Instruction Middle School Programs

b. Assistant Superintendent for Instruction, Lauren Gemmill, introduced an academic visioning plan to the Board. This plan is a structure for reviewing programs and implementing changes and includes the development of an Instructional Program Advisory Council (IPAC) and a District Curriculum and Assessment Council (DCAC). Detail and a timeline are attached.

Academic Visioning

6. Director of Business and Finance Reports and Recommendations

Director of Business and Finance

a. Mrs. Gordon moved that the Board of Education, upon the recommendation of the Superintendent of Schools, accept and file the list of uncollected Niskayuna school taxes from properties owned in Niskayuna and Glenville for re-levy by Schenectady County per ASM 6a. Mr. Apkarian seconded. Motion carried 6-0. See attached. b. Mrs. Gordon moved that the Board of Education, upon the recommendation of the Audit Committee, accept and file the attached 2014-15 Annual Risk Assessment and the 2014-15 Fixed Asset Audit as per ASM 6b. Mr. Koes seconded. Motion carried 6-0.

Return of Uncollected Taxes 2014-15 Audit Report

c. The Board of Education received the attached Projected Unreserved Fund Balance, dated December 1, 2015.

Fund Balance

d. Randy Loring, Director of Buildings and Grounds shared a presentation on District Operations & Maintenance regarding staffing, projects and needs. This presentation may be found on the district website.

Operations and Maintenance Program Presentation

7. There were no reports by the Director of Student and Staff Support Services.

8. Old Business

Old Business

a-i. The Board of Education tabled the second read of draft policies listed below in order to reevaluate the policy revision process.

Policies Tabled

Second Read – Draft Policy 1410 Policy and Administrative Regulations Second Read – Draft Policy 3271 Solicitation of Charitable Donations Second Read – Draft Policy 7450 Fund Raising by Students Second Read – Draft Policy 7250 Student Privacy, Parental Access to Information and Administration of Certain Physical Examinations to Minors e) Second Read – Draft Policy 7580 Safe Public School Choice Option to Students who are Victims of a Violent Criminal Offense f) Second Read – Draft Policy 5661/0400 Wellness g) Second Read – Draft Policy 7614 Preschool Special Education h) Second Read – Draft Policy 7617 Declassification of Students with Disabilities i) Second Read – Draft Policy 7621 Section 504 of the Rehabilitation Act of 1973 (program accessibility) a) b) c) d)

December 15, 2015__ Date

Regular Meeting Kind of meeting

High School Media Center Where held

Page 5

9. New Business

New Business

a-e. The Board of Education tabled the First Read of draft policies listed below in order to reevaluate the policy revision process.

Policies Tabled

a) First Read – Draft Policy 7212 Response to Intervention Process b) First Read – Draft Policy 7618 Use of Time Out Rooms c) First Read – Draft Policy 1650 Submission of Questions and Propositions at Annual Elections d) First Read – Draft Policy 3310 Public Access to Records e) First Read – Draft Policy 3410 Code of Conduct on School Property

10. Mrs. Gordon moved to convene to Executive Session to discuss a specific contractual issue. Mr. Koes seconded. Motion carried 6-0.

Executive Session

Mrs. Gordon moved to reconvene to public session. Mr. Schlossberg seconded. Motion carried 6-0

Reconvene

11. There being no further business, Mr. Apkarian moved to adjourn at 10:33 p.m. Mr. Koes seconded. Motion carried 6-0.

Adjourn

December 15, 2015__ Date

Regular Meeting Kind of meeting

High School Media Center Where held

Page 6

Information 4a December 15, 2015

Niskayuna Central School District 2015-2016 Enrollment - December 2, 2015 School

Birchwood Section 1 Section 2 Section 3

Craig Section 1 Section 2 Section 3

Glencliff Section 1 Section 2 Section 3

Hillside Section 1 Section 2 Section 3

Rosendale Section 1 Section 2 Section 3

K

1

2

3

4

5

6

7

8

9

10

11

12

Total

55 19 18 18 59 20 20 19 57 20 19 18 56 19 19 18 52 18 17 17

46 23 23 0 68 23 23 22 62 21 21 20 60 20 20 20 45 23 22 0

50 25 25 0 66 22 22 22 44 22 22 0 60 20 20 20 45 23 22 0

41 21 20 0 70 24 23 23 62 21 21 20 63 21 21 21 69 23 23 23

46 23 23 0 77 26 26 25 57 19 19 19 71 24 24 23 50 25 25 0

54 28 26 0 63 21 21 21 54 27 27 0 60 20 20 20 68 23 23 22

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

177 135

192 138

209 141 354

352

330

358

292 139 135 18 403 136 135 132 336 130 129 77 370 124 124 122 329 135 132 62 578 414 1,394

354

352

330

358

4,116

Iroquois Van Antwerp Niskayuna High School Totals Enrollments by Levels

279

281

265

305

1,730 Elementary

301

299

312

330 992 Middle School

350

1,394 High School

4,116

Strategic Plan Update December 15, 2015

Vision & Mission VISION To facilitate the exploration of old and new knowledge in learning environments that are safe and comfortable for all. Together with home and community, we are proud of a commitment to excellence and to being one of the most innovative, effective and respected public educational institutions.

MISSION Empower each individual to make responsible choices, meet challenges, achieve personal success and contribute to a global society.

Curriculum & Program Goal Statement •

Create a World Class Educational Experience

Generation 1

Generation 2 ASSESS







DEVELOP / IMPLEMENT

Generation 3 MEASURE / MONITOR

Ongoing Define a World Class Educational IPAC established Experience- Instructional Program Advisory • Define profile of a Niskayuna Graduate which will • Updates to curriculum • Updates to resources Council (IPAC) define the world class educational experience  Monitor student achievement  Monitor international, national & Convene District Curriculum and DCAC established local trends Assessment Council (DCAC)- establishes • Program review cycle established  Professional development process for program review • Program reviews initiated reflective of district goals, curricular initiatives and faculty Begin multi-year curriculum project to Professional Development Committee needs ensure an articulated curriculum is • Annual survey of faculty/staff regarding established at each level and each content professional development needs area • Revision of annual District Professional Development Plan based on survey, curriculum initiatives and district goals. • Revised plan is submitted to DCAC by the end of each school year

Curriculum & Program Goal

Objective

Target Date

Assigned





Establish Instructional Program Advisory Council to establish profile of a Niskayuna graduate Define a World Class Educational Experience

Spring 2016

Cosimo Tangorra



Establish District Curriculum and Assessment Council to define structure and process for program reviews

January 2016

Lauren Gemmill



Program review cycle established

June 2016

DCAC



First program review (focus on curriculum and program needs, assessment and trend data, resources, etc.)

September 2016spring 2017

Instructional Review team



Professional Development Committee that aligns District Professional Development Plan to district goals, curricular initiatives, and faculty needs

February 2016

Lauren Gemmill

Create a World Class Educational Experience

Student Culture Goal Statement •

Define Student and Staff Engagement in the Context of a World Class Educational Experience

Generation 1 - Assess

Generation 2 – Develop/Implement

Generation 3 – Measure/Monitor







Define Student and Staff Engagement o

What does it look like, how will it be measured in terms of qualitative and quantitative factors (M. Treanor and L.

•

Gemmill to gather information from staff to assist in measurable definition)

•

Establish World Class Student Culture Initiative Team (WCSCI) – Identify Team Leader •

•

Develop Plan to ensure Student & Staff Engagement as defined is included in curriculum as articulated – Recommend creation of subcommittee of IPAC to ensure alignment – World Class Student Culture Initiative (WCSCI) – (Note: Need to ensure that we don’t create too many committees and cause paralysis)

WCSCI Operational

WCSCI Baseline and Future Assessment Tools • Created: o Surveys – Staff and Student o Staff or Student turnover Ratios o 360s o Direct Observations o Student Board Member Input based on live feedback o Review Exit Surveys • Align WCSCI assessment tool development with timetable for development of World Class Curriculum to ensure student and staff engagement is infused across all content areas and all levels. o Piggyback on IPAC curriculum surveys o Semi-Annual and Annual compilation and review results.

Compare Baseline vs. Current Data. Evaluate outcomes against district goals for a World Class Educational Experience and definition of student and staff engagement. Does definition of Student and Staff Engagement lead to a world class student educational experience?

OR Do we need a new definition – or new methods of assessment/evaluation = PIVOT or PERSEVERE

Student Culture (Generation 1) Goal 

Define Student and Staff Engagement in the Context of a World Class Learning Experience

Objective

Target Date

Assigned

•

Establish World Class Student Culture Initiative Team and Identify Team Leader

January 2016

District Leadership/Dr. Tangorra

•

Solicit Input from key staff, administrators, and student leaders/student representatives to the board to create measurable definition of student and staff engagement

Spring 2016

WCSCI Team

•

Develop Plan to ensure Student & Staff Engagement as defined is aligned with district curriculum and strategic goal of world class educational experience

Spring/Fall 2016

WCSI Team – In Consultation with IPAC Leader and Team Members

Environment & Culture Goal Statement •

Leverage NCSD Vision Statement, “…To facilitate the exploration of old and new knowledge in learning environments that are safe and comfortable for all.”

Generation 1 - Assess 

  

Generation 2 – Develop/Implement

Assess Existing Learning Environments and Culture in  all Buildings Create Infrastructure and Culture Team – include Parents, Community Members, Students, and Staff Team Creates Plan for Gen 1 Assessment of Existing Environment and Culture and Research ICULT Team to create and define model school environment and culture – S/B aligned with District Goals and the definition of a World Class Educational Experience:  Obtain Data on Instances of Bullying/Substance Abuse/Mental Health and Other Interventions to review trends  Identify Survey Groups Students/Staff/Guidance/Parents  Identify Alternative Learning Locations Outdoor Classrooms, etc.  Obtain Research on School Start Times  Obtain Facilities Report from Architect

Generation 3 - Monitor

ICULT Team creates Master Plan - It • will reflect our 21st Century Vision Statement  Conduct Initial Survey on Culture in our schools  Review and Evaluate Data obtained in GEN 1:  Trend data on bullying, substance abuse  Staff to student ratio – guidance and mental health services  Best Practices in alternative classrooms  and school start times  Status of Facilities per Architect Report

Semi- Annual Review of Outcomes of ICULT Master Plan 



 

Instances of bullying and health and safety issues (e.g. reports of substance abuse in our schools) Success of alternative locations in delivery of world class educational experience Successful Integration of Mental Health Services Impact of change in start times if applicable, or continued study of impact of existing start times on student outcomes

Annual Decision Point – Are cultural and environmental changes driving better outcomes/safer and more comfortable environments for our students

Partnerships Goal Statements • •

Engage business to think of Niskayuna as a building block of their business model – we are the CTQ for local colleges and businesses Increased partnerships with local businesses

Generation 1    

• •

Generation 2

Identify topics for partnership  Identify who to partner with Develop marketing material Develop engagement plan o Identify key partners o Create a networking  model Craft a communication plan Create a rubric to measure success (ROY)

Generation 3

Use of business roundtable to • help define those essential skills needed for postsecondary success

Faculty, staff, community contribute to an enrichment program that extends the experience of Niskayuna children, K-12

Community and Industry partnerships contribute to niche programs that are the brand of Niskayuna Schools



Use local and regional professionals for faculty and staff PD



The community will feel and believe that the district is in good hands

Partnerships (Generation 1) Goal

Objective

Target Date

Assigned



Engage business to think of Niskayuna as a building block of their business model – we are the CTQ for local colleges and businesses



Develop engagement plan o Identify key partners o Create a networking model Develop marketing material Craft a communication plan Create a rubric to measure success (ROI)

04/01/2016

07/01/2016 07/01/2016

Cosimo Tangorra BOE/Leadership BOE/Core Leadership Superintendent/ Communications Communications BOE/Core Leadership

Foster an environment of partnering within the Niskayuna Central School District



Develop PD plan than includes in-house sharing of best practice Create a system that rewards employees to both assist colleagues and seek assistance from colleagues

09/01/2016

Assistant Supt.

09/01/2016

Leadership/CBU’s



  



07/01/2016

VISIONING & SUSTAINING OUR ACADEMIC PROGRAMS

A plan for today & tomorrow IPAC: Defining a World-Class Education in Niskayuna

DCAC: Creating a World-Class Education in Niskayuna

The Instructional Program Advisory Council will serve as an advisory committee with the initial charge of creating a Profile of the Niskayuna Graduate. This will describe the knowledge, skills and attitudes Niskayuna students should possess upon graduation, based on district and community expectations, state learning standards, and guidance from business and higher education.

IPAC Instructional

Program Advisory COUNCIL

COMMITTEE

L

NCI urr

ic ulu

DCAC m m and Assess

Conference Advisory Committee convenes

e nt

Instructional Program REVIEW TEAMS

Professional Development

Technology COMMITTEE

The Conference Advisory Committee helps create opportunities for faculty to attend professional conferences based on requests, goals, and identified needs.

C

OU

tri c

tC

Conference Advisory

FALL 2015

Membership includes the assistant superintendent for instruction, directors, three principals (one from each level), and K-12 faculty.

Dis

Membership includes the superintendent of schools, assistant superintendent for instruction, and representatives from the administration, faculty, Board of Education, community, business and industry, and higher education.

Membership includes the assistant superintendent for instruction, K-12 faculty members, two directors and a principal.

The District Curriculum and Assessment Council is charged with monitoring, assessing, and ultimately guiding program, instructional, and assessment decisions across the district. The Profile of the Niskayuna Graduate, program reviews, and committee work will inform the DCAC.

COMMITTEE

The Technology Committee will inform and support a vision for the effective use of technology in Niskayuna classrooms including, but not limited to, assessing best practices and emerging uses in the field, identifying hardware priorities, and addressing targeted technology issues and needs.

The Professional Development Committee will develop the district Professional Development Plan each year based on an annual faculty and staff survey, strategic goals, and priorities identified through program reviews. The plan will be presented to the DCAC and submitted to the Board of Education for approval each summer.

Membership includes the assistant superintendent for instruction, K-12 faculty, directors, principals, and members of the Technology Services department.

Membership includes the assistant superintendent for instruction, two DCAC members, K-12 faculty, one parent, and one Board of Education member.

JANUARY 2016

District Curriculum and Assessment Council (DCAC) convenes

Timeline NISKAYUNA CENTRAL SCHOOL DISTRICT

FEBRUARY 2016

Professional Development Committee convenes

Instructional Program Review Teams will be formed in alignment with the program review cycle established by the DCAC. Each review will focus on current curriculum, resources, assessments and data, and future priorities. Recommendations for curriculum development, growth of program, or change of resources will be made to the DCAC following each review. When a department is in an active stage of the program review cycle, the director will lead a Program Review Team comprised of K-12 faculty from the department.

SPRING 2016 • • • •

Instructional Program Advisory Council (IPAC) convenes DCAC begins to establish the program review process Professional Development Committee conducts faculty and staff survey Professional Development Plan revised and submitted to DCAC

FALL 2016

First program review begins

SUMMER 2016

Professional Development Plan submitted to Board of Education

MISSION

Empower each individual to make responsible choices, meet challenges, achieve personal success, and contribute to a global society

NISKAYUNA CENTRAL SCHOOLS

ASM 6A December 15, 2015

To:

Board of Education

From:

Carrie Nyc-Chevrier, Director of Business and Finance

Via:

Dr. Cosimo Tangorra, Jr., Superintendent of Schools

Re:

Return of Uncollected Taxes- Schenectady County

RECOMMENDED MOTION: Move that the Board of Education upon the recommendation of the Superintendent of Schools, accept and file the list of uncollected Niskayuna school taxes from properties owned in Niskayuna and Glenville for re-levy by Schenectady County per ASM 6A.

NISKAYUNA CENTRAL SCHOOLS

ASM 6B December 15, 2015

To:

Board of Education

From:

Audit Committee and Carrie Nyc-Chevrier, Director of Business and Finance

Via:

Dr. Cosimo Tangorra, Jr., Superintendent of Schools

Re:

2014-2015 Internal Audit Reports

RECOMMENDED MOTION: Move that the Board of Education upon the recommendation of the Audit Committee, accept and file the 2014-15 Annual Risk Assessment and the 2014-2015 Fixed Asset Audit as per ASM 6B. The Questar III BOCES Internal Audit Service completed their annual risk assessment as well as a fixed asset audit for the 2014-15 fiscal year. The audit committee reviewed a draft of the reports on Friday November 13, 2015 with Kenneth Ziobrowski from Questar III BOCES. During the annual risk assessment, the auditor reviews progress made on correcting prior year comments and identifies new areas of risk. In addition to the risk assessment, each year the audit committee selects an area(s) of concern for a more in-depth review. Findings and recommendations included in these reports helps guide the district in improving internal controls. For the 2014-15 school year, the auditor focused on our fixed assets procedures. In response to the audit, the district developed a corrective action plan that is included with the fixed asset report.

Niskayuna Central School District: 2014/15 Annual Risk Assessment 0

December 8, 2015 Board of Education Niskayuna Central School District 1239 Van Antwerp Road Niskayuna, New York 12309 We have completed the annual update of the financial risk assessment for the Niskayuna Central School District. The basis for our current report was the initial financial risk assessment. One of the requirements of the 2005 School Financial Oversight and Accountability legislation is to update the risk assessment annually. Our engagement was designed to revisit the risks identified in the previously issued report and provide a report on the District’s steps taken to mitigate those risks. As well as identifying new risks as conditions change within the District. The purpose of the financial risk assessment was to review the internal controls that the District has in place to prevent errors, detect fraud and ensure that financial reporting is accurate and that the district assets are safeguarded. In conducting the financial risk assessment, we considered significant classes of assets and transactions. We interviewed key staff to obtain an understanding of the financial processes. We noted some areas where the District could improve the internal control structure. Our recommendations follow in the attached report. Should you need assistance in implementing our recommendations, or other requirements of the 2005 legislation, we will be glad to help. RELIABILITY OF INFORMATION As noted, the purpose of our engagement was to assist you in improving the process by which you monitor and manage the risks that face the District. However, it is ultimately your responsibility to assess the adequacy of your risk management system. In performing our engagement, we relied on the accuracy and reliability of information provided by district personnel. We have not audited, examined, or reviewed the information, and express no assurance on it.

10 Empire State Boulevard  Castleton, New York 12033  518 477-8771  FAX: 518-477-9833 THE BOARD OF COOPERATIVE EDUCATIONAL SERVICE FOR RENSSELAER  COLUMBIA  GREENE COUNTIES

DISTRIBUTION OF THE REPORT This report is intended solely for the information and use of the Board of Education and management of Niskayuna Central School District and should not be used for any other purpose. We appreciate the opportunity to serve you and thank the individuals in your organization for their cooperation. Over time, it will be necessary to reassess your risks to ensure that they have not changed and to ensure that your risk management system is functioning properly. Through our ongoing involvement with you as a client and our knowledge of your district and its processes, we are in a unique position to assist you with that process. Please contact us at any time should you desire such services.

Sincerely,

Kenneth R. Ziobrowski, CIA, CFE Questar III

10 Empire State Boulevard  Castleton, New York 12033  518 477-8771  FAX: 518-477-9833 THE BOARD OF COOPERATIVE EDUCATIONAL SERVICE FOR RENSSELAER  COLUMBIA  GREENE COUNTIES

TABLE OF CONTENTS

INHERENT RISK AREAS .......................................................................................................................................... 1 ASSESSMENT OF RISK ........................................................................................................................................... 2 PRIOR YEAR’S COMMENTS AND RECOMMENDATIONS .................................................................................... 3 ISSUES IDENTIFIED IN THE CURRENT YEAR .................................................................................................... 10 CLEARED COMMENTS .......................................................................................................................................... 12

10 Empire State Boulevard  Castleton, New York 12033  518 477-8771  FAX: 518-477-9833 THE BOARD OF COOPERATIVE EDUCATIONAL SERVICE FOR RENSSELAER  COLUMBIA  GREENE COUNTIES

Inherent Risk Areas Below is a summary of inherent risks that should be addressed as part of conducting the annual independent audit and the ongoing internal audit function: RISK AREA Changing Environment

Complex Transactions

DESCRIPTION

RECOMMENDATION TO ADDRESS RISK

The District operates in an environment of complex or frequently changing compliance requirements. The risk to the district is that as compliance regulations change complexities place task burdens on the district employees. The complexity of the tasks increases the risk that the district could feel adverse consequences if it were to lose a key person in the business office.

To mitigate this risk, the District should require business office personnel to document all critical financial processes, such as payroll, purchasing, accounts payable and IT processes. These documents should be reviewed, tested and updated as processes change.

The entity has a mix of program types funded by third parties that could motivate management to shift costs or manipulate accounting transactions.

The District’s internal audit function should monitor practices to ensure that funding regulations are understood and complied with.

In addition, employees should be cross trained to cover all critical processes during vacations, absences or vacancies in financial positions.

In addition, a properly functioning claim audit procedure will review the appropriateness of charges to the various programs. Currently, the inherent risk is not impacting the district.

Segregation of Duties

Prior Audits

Segregation of duties is an issue within school districts primarily due to limited staffing and/or changes to employee responsibilities. There may be instances where the District has risk exposure and no mitigating controls.

Internal Audit has performed the following audits that will require a follow-up:  Employee Separation Payments – FY 2009/10  Longevity Payments – FY 2010/11  Special Education – FY 2012/13  Food Service – FY 2013/14

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Segregation of duties issues can be addressed in several ways: 

The District could reassign work so that checks and balances are put in place and no one person has a span of control that is too extensive;



Additional review procedures could be developed and implemented either at the beginning or end of the process; or



The involvement of the claims auditor or internal audit function could be increased.

The Board of Education (BOE) should consider having Internal Audit perform follow-up audits to ensure management corrective actions to audit observations are working effectively and efficiently.

Assessment of Risk Below is an assessment of the District’s internal controls for each functional area which are classified as low; moderate; or high risk. The assessment is based on the likelihood and impact that an unfavorable event would have on the District. The functions that we deemed to be high risk areas are critical to the operation of the District or are assets susceptible to misappropriation. In addition, this information may be used by the Board of Education for developing an audit plan for the upcoming year. Risk Classification Functional Area

Prior Year

Current Year

Comments

Cash – Business Office

Moderate/High

Low/Moderate

Cash – Lunch Program

Low

Low

Cash – Extraclassroom

High

High

Cash – Petty Cash

Low

Low

Accounts Receivable – General

Moderate

Moderate

Accounts Receivable – Medicaid

Moderate/High

Moderate/High

Accounts Receivable – Special Education

High

Moderate/High

Accounts Payable

Moderate

Moderate

Payroll

Moderate

Moderate

Purchasing

Low

Low

Fixed Assets Accountability

Low

Moderate/High

Inventory – Fuel

Low/Moderate

Low/Moderate

Inventory – Transportation Parts & Supplies

Low/Moderate

Inventory – Lunch Program

Moderate

Moderate

Inventory – Operations & Maintenance (equipment/supplies)

Low/Moderate

Low/Moderate

Inventory - Extraclassroom

High

High

Public Use of Facilities

Moderate

Moderate/High

Re-evaluated controls

Employee Benefits (include retirees)

Low/Moderate

Moderate

Segregation of duties over attendance and no oversight

Employee Expense Reimbursements

Low

Low

Information Systems

Low

Low

Capital Projects

Low

Low

Budgeting

Low

Low

Claims Auditing

Low

Low

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Implemented segregation of duties

State Aid Planning support

Internal control weakness

Prior Year’s Comments and Recommendations We noted the following issues within functional areas that could use improvement to their internal controls. The comments and recommendations provide a tool for management to assist in developing or maintaining a risk management system that mitigates risk to an acceptable level as determined by the Board of Education. The issues were identified from prior risks assessments and are summarized in the table below along with our recommendations: FINANCIAL AREA IMPACTED

DESCRIPTION OF CONDITION

RECOMMENDED SOLUTION

Business Office Staffing

The business office staff size is small making the segregation of duties difficult. For example, we noted there is a segregation of duties concern with the cash receipt process without having compensating controls. When we compared other districts of similar size, in terms of student enrollment, each had 1.5 or more FTE’s in the business office.

The District should evaluate the business office manning to ensure there is proper staffing to improve internal controls and minimize the risk of not meeting daily business obligations.

Updated June 2015: The business office added another position to perform the accounts payable and accounts receivable function. The District has adequately addressed this area of concern. The business office has not developed operational procedures for the key functions.

The business office should create operational procedures for key business office responsibilities.

Updated June 2015: There has been no change from the prior report. Cash (Balances, Receipts, and Disbursements)

Over the past couple of years, the District has reassigned job duties of business office personnel as result of budgetary constraints. While this has alleviated some of the budgetary issues regarding personnel, it has resulted in employees performing new or multiple job duties that could result in segregation of duties issues, specifically over cash receipts and disbursements.

The District should consider using the internal audit function to test the revised cash receipts and disbursement procedures to ensure that controls are adequate and that employees are not performing incompatible job duties.

Updated June 2015: The business office made changes to the cash receipt process which includes a three person process that appropriately segregates the duties. Additionally, the business office added another position to perform the accounts payable and accounts receivable function. The District has adequately addressed this area of concern.

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FINANCIAL AREA IMPACTED

DESCRIPTION OF CONDITION

RECOMMENDED SOLUTION

The board approved credit card policy does not specify authorized users of district credit cards.

To mitigate the risk of unauthorized use or of an unauthorized line of credit being opened in the District’s name, the Board policy should be amended to include approved credit lines, maximum credit limits and authorized users. As an alternative to including the users in the actual policy, the Board could approve the authorized users at the District’s annual reorganization meeting.

Updated June 2015: The Board Policy 6710 includes maximum credit limits on each card. Additionally, the Policy authorizes the Superintendent of Schools to issue credit cards in the District’s name for use by designated employees for authorized, reimbursable, school business related expenses. However, the authorized user did not sign an acknowledgement form as required by the Policy. We recommend the authorized users sign the acknowledgement form and have filed in the business office. We noted cash receipts at the high school’s main office, guidance office, and athletic office needs improved records for accountability. The business office does not receive documentation to support the cash collected for deposit other than a bank deposit receipt. Although the guidance office uses prenumbered cash receipts for AP exam payments, the receipt book is not verified to the actual deposits during a bank reconciliation process. The money collected at the pool for daily usage is collected by the lifeguard without record of accountability other than providing an amount to the athletic office for deposit. We noted once the money is received at the athletic office it is counted by two people, properly safeguarded, and timely deposited at the bank.

The District should ensure the individuals who are responsible for collecting cash at the buildings and/or departments received proper training and a pre-numbered cash receipt book to ensure the accountability of cash collection is documented. In addition, an appropriate individual should periodically review the records to ensure the cash collections are properly accounted for and the deposits are made intact.

Updated June 2015: The guidance office provides the business office with accountability records to support the amount of money collected for deposit. However, other areas where cash is collected outside the business office are not providing the support documentation.

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FINANCIAL AREA IMPACTED Extraclassroom

DESCRIPTION OF CONDITION

RECOMMENDED SOLUTION

Controls over activity in the extraclassroom activity fund could be improved.

The District should conduct annual training sessions with club advisors and student treasurers to make them aware of the need for controllership. As part of this training, the district should review the New York State Education Department’s Finance Pamphlet 2 with all club advisors. Finance Pamphlet 2 includes examples of forms that can be used to help ensure the completeness of revenue as well as practical guidance for the operation of extraclassroom activity funds. In addition, an appropriate individual should periodically review reports and reconciliations prepared by the central treasurers of the extraclassroom activity fund.

Updated June 2015: The extraclassroom central treasurer requires the advisor of each club to read Questar III BOCES’s extraclassroom training document, which is a PowerPoint presentation that identifies key program controls identified from Finance Pamphlet 2. The District has developed forms to be used for documenting the accountability of cash at the point-of-sale and forms for inventory control. However, these documents may not be consistently used by the clubs. Not all clubs maintain a club charter or meeting minutes to document student involvement and key decisions made by the clubs. The completion of club charters will also enable the district to compare their list of clubs to those actually in operation to ensure that all clubs have been properly approved by the board of education.

The District should require each club to complete a club charter that details the following:  Name of club;  Purpose of club;  Club advisor;  Student officers; and  Source and purpose of fundraising. Fundraising efforts should be approved, in writing, by the building principal prior to the fundraising effort being undertaken. In addition, each club should maintain minutes of each meeting held to document key actions of the club; i.e. club elections, acceptance of donations, and use of funds. The minutes should be prepared by the club’s secretary or other student officer.

Updated June 2015: There has been no change from the prior report.

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FINANCIAL AREA IMPACTED Special Education

DESCRIPTION OF CONDITION

RECOMMENDED SOLUTION

We noted the summer of 2010 the District submitted $91,943 for transportation cost but from 2011, 2012, and 2013 no transportation costs were reported in STAC for the Extended School Year (ESY) program.

The District should calculate and submit the transportation costs for each year that was not submitted for aid. The District should develop a formal process ensuring the transportation costs are included when reporting the ESY programs in STAC. The individual who finalizes the STAC entries should ensure the transportation costs are included.

Updated June 2015: The transportation costs were reported and verified as noted from the NY SED Goldstar Report dated June 2, 2015. The District adequately addressed this area of concern. Accounts Payable

The deputy purchasing agent is also directly involved with accounts payable where at times also performs invoice entries, which are incompatible duties.

The purchasing agent should not perform invoice entries and should not have access in Finance Manager to do so.

Updated June 2015: The business office added another position to perform the accounts payable and accounts receivable function. The District has adequately addressed this area of concern. Operations & Maintenance and Transportation

The facility used by Operations & Maintenance and Transportation, which includes the fuel pumps does not have camera surveillance and/or building alarm system. A significant amount of District assets are maintained at this facility.

The District should consider installing camera surveillance and/or alarm system on the building and fuel pumps.

Updated June 2015: There has been no change from the prior report. Food Service

The food service program does not maintain a perpetual inventory program.

The lunch program should consider using an electronic spreadsheet for maintaining inventory records. The information should be updated as new inventory arrive at the district and adjusted as inventory levels are used. This information should be compared to each weekly physical inventory presently being completed to identify irregularities. In addition, the database can be used to assist with reordering inventory and the annual budgeting process.

Updated June 2015: There has been no change from the prior report.

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FINANCIAL AREA IMPACTED

DESCRIPTION OF CONDITION

RECOMMENDED SOLUTION

We noted there is no formal written inventory transfer form when items are transferred to other locations. Each school has inventory storage for food services. However, one school (Hillside) has extra storage available and is utilized to store items for the other schools.

The school lunch program should consider creating an inventory transfer form to be utilized for inventory transfers from one location to another. Transfer sheets should be forwarded with month end inventory sheets to the business office so transfers can be recorded in the month end profit and loss financials.

Updated June 2015: Food Service implemented an inventory transfer form, which is required to be used whenever inventory is moved from one school to another. The information is then provided to the Director of Food Service. The District has adequately addressed this area of concern. Purchasing

The District does not include a right-toaudit clause in formal contract agreements.

The District should consider including a rightto-audit clause in at least contract agreements relating to capital projects and service agreements. This could provide the district with the legal right to audit a vendor’s accounting records if billing information is suspect to improper charges. The district should consult their attorney concerning this matter.

Updated June 2015: There has been no change from the prior report. Public Use of Facilities

The use of facility program is decentralized. Each building maintains an independent facility use schedule typically recorded on a paper calendar, which makes it difficult for independent oversight by an appropriate individual or allow other buildings to quickly view if additional space is available.

The District should consider using an electronic program to schedule and account for the use of district facilities where all appropriate staff has access. For example, the high school and middle school use independent scheduling programs but the business office does not have read only access. The District should consider establishing an individual to provide oversight of the program. The individual should ensure each appropriate organization is being billed and the insurance documents are available and centrally located.

Updated June 2015: There has been no change from the prior report. We noted individuals from the buildings that receive the insurance documents from outside organizations have not been trained on what to look for to ensure the District is properly protected. In addition, the documents are not kept at the district office.

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The individuals from the buildings that receive the insurance documents from outside organizations should be trained on what to look for to ensure the District is properly protected. In addition, the insurance documents should be kept centrally at the district office.

FINANCIAL AREA IMPACTED

DESCRIPTION OF CONDITION

RECOMMENDED SOLUTION

Updated June 2015: There has been no change from the prior report. The District implemented a Building Use Form to document organizations using a district facility and as a mechanism for generating a bill for payment. However, it was noted that the business office does not always receive a completed Building Use Form from all locations. Instead, emails are used as an alternative to notify the business office that an organization is using a facility.

The District should provide training to the individuals that are responsible at each building for scheduling public facilities use. The building use form supports the District’s billing.

Updated June 2015: There has been no change from the prior report. Staff Attendance

The same individuals responsible for updating staff attendance records in Finance Manager also have access to and update their own attendance records. In addition, the attendance reporting and accountability is decentralized by building and/or department without being reviewed by the business office to ensure the information was correctly recorded in Finance Manager.

The District should consider implementing a system safeguard that will prevent individuals from accessing to add or modify their own attendance records.

Updated June 2015: There has been no change from the prior report. Continued Education

The Board of Education does not review and approve the amount payable to the continued education instructors. The amounts are established by the continued education administrator and the instructors.

The Board of Education should review and approve the amount payable to continuing education instructors.

Updated June 2015: The continued education administrator’s goal is to ensure all associated costs are not burdened by the District but payable by the Program. Information Technology

The IT department will either physically destroy or zero the computer hard drives several times for destroying sensitive data but does not have a process for identifying and cleaning hard drives from copy machines. It was noted that recently a leased copy machine, which was primarily used by teachers was returned to the vendor without cleaning or disposing the hard drive.

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The District should develop a process to identify all equipment having a hard drive where sensitive data may be stored and ensure the item(s) are properly destroyed or erased when designated for disposal.

FINANCIAL AREA IMPACTED

DESCRIPTION OF CONDITION

RECOMMENDED SOLUTION

Updated June 2015: The IT department was able to obtain the hard drives from leased copy machines and plans are to properly clean or destroy. Any future removal of copy machines or devices with hard drives will be properly disposed of. The District has adequately addressed this area of concern. Affordable Care Act

New regulations under the Patient Protection and Affordable Care Act (PPACA) require employers, including school districts, to provide coverage to employees working an average of 30 or more hours a week or 130 or more hours a month. This includes substitute teachers or other substitutes in classified positions such as food service or transportation. Set to go into effect January 1, 2015, the regulations commonly known as "Obamacare" have districts looking for an effective way to track part-time employee hours, particularly for substitute teachers, and determine eligibility for insurance benefits. Currently, Finance Manager does not offer the capability to track individual’s daily hours worked.

The District should consider an appropriate substitute and attendance management software system. The system needs to allow the District to better track its substitutes in all departments. The District needs the ability to look at substitutes on a three or 12 month basis, whichever the district chooses. During this time, the district can look at an employee's eligibility status as it affects health care benefits, and whether that employee averaged 30 hours a week or more during the period. If an employee has averaged more than the hours allowed in a week or month, then the district must offer health insurance coverage.

Updated June 2015: The District has contracted with First Niagara Benefits Consulting (3rd party healthcare administrator) to assist and provide reasonable assurance that the District will be in compliance with the ACA measurement and reporting requirements. Currently, a process is in place to report the measurement period. Board Policies

Many of the District’s policies have not been reviewed and updated in several years.

The District should establish a schedule to review and update all policies so that they are current and meet New York State requirements. The review and updating of the policies should be noted on the face of the policies.

Updated June 2015: The District continues to update the board policy manual but there still remains a fair amount of financial policies that have not been updated since 1996.

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Issues Identified in the Current Year We noted the following issues within functional areas that could use improvement to their internal controls. The comments and recommendations provide a tool for management to assist in developing or maintaining a risk management system that mitigates risk to an acceptable level as determined by the Board of Education. The issues were identified from the FY 2014/15 risk assessment and are summarized in the table below along with our recommendations: FINANCIAL AREA IMPACTED

DESCRIPTION OF CONDITION

RECOMMENDED SOLUTION

Banking

During our review of the District’s latest reorganization meeting minutes, we did not see where the Board approved the District’s financial institutions and the maximum amount on deposit for each bank.

According to School Law; Section 25:20, school boards must designate at least one bank or trust company for deposit of all funds. Additionally, the resolution must specify the maximum amount that may be kept on deposit in each particular bank or trust company.

Human Resources (HR)

The employee’s personnel file cabinets are not independently locked during non-business hours. Additionally, an employee’s file may be removed from the HR by various staff for business purposes but the files are not signed out to show by whom, the employee file name, and date removed.

The District should use file cabinets that can be locked during non-business hours or when the appropriate staff is not in the office where the cabinets are located.

Payroll

We noted part-time (contracted employees) are not required to complete time cards. These individuals work on separate schedules with limited oversight.

The District should require the part time employees to complete weekly or biweekly time sheets to be approved by an appropriate individual.

Accounts Payable

The individual recently appointed to process accounts payable does not have prior experience or education for the function. Note: during the risk assessment interview, we found the individual to energetic and eager to learn more about the position.

The District should consider having the accounts payable clerk attend local formal training as availability permits.

Fixed Assets

The District has not assigned an individual to maintain day-to-day updates to the inventory accountability program. The new assets are not entered in AssetMaxx until year-end. Additionally, new assets, with the exception of IT equipment, are not assigned asset tags.

The District should assign an appropriate individual to ensure newly acquired assets are assigned and affixed an asset tag bar code sticker when placed into service. The fixed asset database should be updated to reflect the change as they occur on a routine basis.

The approved asset disposal listing that

When a fixed asset is selected for

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Each file that is removed from HR should be signed out.

FINANCIAL AREA IMPACTED

DESCRIPTION OF CONDITION

RECOMMENDED SOLUTION

is provided to the treasurer, who is the individual that will update AssetMaxx, is not provided with specific identifiable information, such as the asset tag number. The treasurer has to search the database to select an item based on asset description.

disposal, the department’s supervisor should include the asset tag number with the asset description for Board approval. This will allow the asset coordinator to ensure the correct asset has been removed from the database as well as reduce the amount of time taken to search for the asset.

The District does not use an asset transfer form when items are moved from one facility to another.

Each time assets are moved from one location, the responsible department should complete an asset transfer form to be sent to the asset coordinator for updating the database. The form should include the asset tag #, description, from location, new location, and date of transfer.

The applicable board policies 6640: Inventory and 6900 Disposal have not been updated for 15+ years. Additionally, Board Policy 6640 does not define the fixed asset dollar amount threshold for accountability.

A written policy, adopted by the governing board, should communicate management’s objectives. The policy should spell out the duties, records and procedures required to achieve these objectives. It should set general procedures and overall requirements for protecting the district’s capital or fixed assets. Subject to statutory requirements, the policy should establish the minimum value of assets to be tracked for departmental inventory control.

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Cleared Comments The following comments and recommendations were identified from previous annual risk assessments but have been adequately addressed by the District. This section has been included for informational and historical purpose: FINANCIAL AREA IMPACTED

DESCRIPTION OF CONDITION

CORRECTIVE ACTION

Cash (Balances, Receipts, and Disbursements)

The Board of Education has not established a maximum amount that can be transferred via wire transfer.

Updated April 2013: The District has considered establishing a maximum amount that can be wire transferred. However, due to business requirements it is not possible to determine what the amount should be. The District has required approvals in place before wire transfers can be executed.

IT Controls

To help ensure data privacy and protect district assets, the district should ensure that all electronic equipment containing storage media have been wiped clean prior to disposal. This includes not only computers and servers but copiers, printers and scanners as well.

Updated April 2013: The District obtains written documentation from electronics vendors that hard drives are wiped clean.

Medicaid

As a result of the settlement between New York State and the Federal government, there have been changes in the regulations surrounding Medicaid reimbursement, i.e. the types of services that can be submitted for reimbursement and the documentation requirements for reimbursement.

Updated May 2014: The individuals involved with the Medicaid program for the District received the required training. In addition, the individual responsible for ensuring the District has the required Medicaid documents and processes the Medicaid claims has also received training and appears to have a strong understanding of the Medicaid requirements.

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Niskayuna Central School District: 2014/15 Fixed Asset Audit

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December 8, 2015 Board of Education Niskayuna Central School District 1239 Van Antwerp Road Niskayuna, NY 12309

We have completed the annual testing of controls for the Niskayuna Central School District. One of the requirements of the 2005 School Financial Oversight and Accountability legislation is ongoing testing and evaluation of the District’s internal controls. Our engagement was designed to evaluate the adequacy of internal controls over the Fixed Asset Inventory Controls to ensure they are appropriately designed and operating effectively and efficiently. And, to provide a report with recommended changes for strengthening controls and reducing identified risks. The purpose of the audit was to review the internal controls that the District has in place to prevent errors, detect fraud and ensure that financial reporting is accurate and that the District assets are safeguarded. RELIABILITY OF INFORMATION In performing our engagement, we obtained a sample from the population of transactions to test the accuracy and reliability of information provided by district personnel. As noted, the purpose of our engagement was to assist you in improving the process by which you monitor and manage the risks that face the District. Any findings and recommendations in the attached report are the responsibility of the District to implement, accept the risk as identified, or implement alternative controls that will mitigate the risk to a level that is acceptable by the District. Ultimately, it is your responsibility to assess the adequacy of your risk management system.

10 Empire State Boulevard  Castleton, New York 12033  518 477-8771  FAX: 518-477-9833 THE BOARD OF COOPERATIVE EDUCATIONAL SERVICE FOR RENSSELAER  COLUMBIA  GREENE COUNTIES

DISTRIBUTION OF THE REPORT This report is intended solely for the information and use of the Board of Education and management of Niskayuna Central School District and should not be used for any other purpose. We appreciate the opportunity to serve you and thank the individuals in your organization for their cooperation. Over time, it will be necessary to reassess your risks to ensure that they have not changed and to ensure that your risk management system is functioning properly. Through our ongoing involvement with you as a client and our knowledge of your district and its processes, we are in a unique position to assist you with that process. Please contact us at any time should you desire such services.

Sincerely,

Kenneth R. Ziobrowski, CIA, CFE Questar III

10 Empire State Boulevard  Castleton, New York 12033  518 477-8771  FAX: 518-477-9833 THE BOARD OF COOPERATIVE EDUCATIONAL SERVICE FOR RENSSELAER  COLUMBIA  GREENE COUNTIES

FY 2014/15 Fixed Asset Audit for Niskayuna Central School District

ENTITY NAME

Niskayuna Central School District

REPORT DATE

June 26, 2015

PROCESS REVIEWED

Fixed Asset Inventory

PERSONNEL INTERVIEWED

John Tamburello – District Treasurer Ed Alston – District Data Manager

SCOPE OF WORK

Reviewed the accountability and purchasing records of fixed assets from July 1, 2014 to June 22, 2015:  Performed a physical inventory from a sample of 50 pre-existing items classified by the District as a fixed asset;  Tested a sample of 10 new purchases from a population of 26 designated as fixed assets during fiscal year 2014/15. Additionally, we selected a sample of 10 assets from a population of 80 that were purchased from Aramark Corporation; and  Tested a sample of 5 assets, whose description appeared to be a fixed asset, from a population of assets designated for disposal and approved by the Board on 4/14/2015. Additionally, we tested 4 vehicles sold on 4/7/2015 to ensure AssetMAXX was updated and the money received was reported in Finance Manager.

SCOPE RESTRICTIONS

No Restrictions Noted

AUDIT OBJECTIVES

 Evaluate the fixed inventory process and applicable internal controls to

ensure it is operating effectively and efficiently;  Evaluate the District’s process for tracking, accounting, and reporting the fixed assets inventory; and  Ensure fixed asset disposals are properly approved and reported to the Board of Education.

KEY PROGRAM CONTROLS

The District has created the following key program controls designed to meet business obligations, provide accountability, and promote operational effectiveness & efficiency:  The Board of Education (BOE) has incorporated board policies 6640:

Inventories; and 6900: Disposal of District Property;  The District classifies fixed assets at $1,000 and above, which are assigned



 



a bar coded asset tag Property of Niskayuna CSD and accounted for in the AssetMAXX database. In addition, items valued less than the threshold but may be desirable for personal use, such as technology devices, are also recorded in AssetMAXX for accountability purposes. Most of the District’s technology equipment is leased from CapRegion BOCES, which are accounted for and tracked independently from the District’s database; Only the treasurer has access to make changes to AssetMAXX; At fiscal year-end, the treasurer obtains a report from Finance Manager listing the year’s acquired fixed assets, which is then used to update AssetMAXX; and The BOE approves all fixed assets designated for disposal. The disposal

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FY 2014/15 Fixed Asset Audit for Niskayuna Central School District

listing is used by the treasurer to update AssetMAXX. The District uses Auction International for those items that are sold on public auction.

OBSERVATIONS AND RECOMMENDATIONS

The following four observations identify issues we noted during our review of internal controls: Observation 1: The applicable board policies 6640: Inventory and 6900: Disposal has not been updated for 15+ years. Additionally, Board Policy 6640 does not define the fixed asset dollar amount threshold for accountability. Recommendation: A written policy, adopted by the governing board, should communicate management’s objectives. The policy should spell out the duties, records and procedures required to achieve these objectives. It should set general procedures and overall requirements for protecting the district’s capital or fixed assets. Subject to statutory requirements, the policy should establish the minimum value of assets to be tracked for departmental inventory control. For high-risk items such as technology devices, office equipment, and tools a lower dollar threshold might be desired. Observation 2: The District has not assigned an individual to maintain day-today updates to the District’s inventory accountability program. For example, the new assets were not entered in AssetMAXX until year-end. Additionally, new assets, with the exception of IT equipment, were not assigned asset tags. Fixed asset accountability begins with quality record keeping. Detailed property records help establish accountability and allow for the development of additional controls and safeguards. The accuracy and completeness of these records can also impact the various costs (insurance, replacement, etc.) associated with owning fixed assets. Recommendation: Fixed asset accounts should be complete, accurate and upto-date. The District should assign an appropriate individual (asset coordinator) to ensure newly acquired assets are assigned and affixed an asset tag, bar code sticker when placed into service. The fixed asset database should be updated to reflect the change as they occur on a routine basis. Observation 3: The District did not use an asset transfer/disposal form when items were moved from one facility to another or designated for disposal. The form, when properly completed, would allow the asset coordinator to update the database with current and accurate information. Recommendation: Each time assets are moved from one location, the responsible department should complete an asset transfer form to be sent to the asset coordinator for updating the database. The form should include the asset tag #, description, from location, new location, and date of transfer or disposal. Observation 4: The Board approved disposal listing that was provided to the Treasurer for updating AssetMAXX did not include specific identifiable information, such as the asset tag number. The treasurer had to search AssetMAXX to find each item’s description that closely met the asset description reported from the disposal listing. Recommendation: The District should include specifically identifiable asset numbers to improve efficiency and effectiveness with updating AssetMAXX.

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FY 2014/15 Fixed Asset Audit for Niskayuna Central School District

Observation 5: During our testing of pre-existing assets, we noted the following issues: 

   

We were unable to find or confirm that we found 20 assets or 40% of the sample: o 13 assets we found meeting the description but were missing a District asset tag: Double stack oven, 2 promethean boards, line stripper, griffin multi-dock charging station, smart board, lifeguard chair, row machine, bus surveillance camera, tuba, bassoon, timpani, and three-tub sink basin; o 5 assets were believed to be disposed of: Sanitaire carpet extractor, camcorder, computer, laser printer, and Dell Vostro OPALS; o 2 assets we were unable to find: Network Switch & Liebert UPS for capital projects; One asset, check scanner, was not actually owned by the District but the asset was capitalized; One asset, transportation uniforms, was capitalized but should had been expensed; One asset, a golf cart, was not at the location reported by AssetMAXX; Four assets reported in AssetMAXX were assigned $0.00 value, two of which were believed to be disposed: Sanitaire Carpet Extractor, Dell Vostro OPALS, and (2) Liebert UPS.

Recommendations: A physical inventory is the only way to establish initial accountability. Such an inventory is required when establishing a fixed asset accounting system, and periodically thereafter to ensure the system’s continued accuracy. Taking an inventory involves making a physical inspection or otherwise ascertaining the existence of capital assets and listing them in some systematic manner. To maintain the accuracy and completeness of recorded amounts, departmental supervisors or their representatives should conduct periodic follow-up inventories of all fixed assets. These counts are best completed at a time during the fiscal year when they will not interrupt normal operations. Where there is rapid turnover of inventory items, periodic inventories should be performed more frequently. The results of these inventories should be compared to detailed inventory records and the results submitted to the asset coordinator. This need not be done every year for each department but should be done in some of the departments each year. Over a three or four year period, physical inventories should be performed for all departments. To save time in locating identification markings, rules should be established and observed concerning the exact points where they will be affixed on different types of equipment. The tags should be affixed on a location of the asset where scanning can be easily accomplished. Observation 6: During our testing of new assets, including Aramark assets, we noted the following issues:  All sampled fixed assets were not assigned and attached a District asset tag, additionally, they were not reported in AssetMAXX;  One item was purchased where the purchase order number reported in Finance Manager was different from the purchase order issued for the purchase of the asset; and

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FY 2014/15 Fixed Asset Audit for Niskayuna Central School District



The Aramark assets, purchased on March 27, 2015, were not tagged with the District's asset tag. However, we were able to verify from our sample of assets meeting the description were located at the buildings.

Recommendation: An appropriate individual should assign and attach a District asset tag to newly purchased items placed into service and report the location to the asset coordinator for updating in AssetMAXX. Observation 7: During our testing of assets approved by the Board for disposal, we noted that the District primarily uses the Maintenance warehouse to store designated disposed assets. However, we located three items (stainless refrigerator, stainless freezer, and Ducane outdoor A/C unit) meeting the asset description but did not have asset tags to formally confirm the applicable asset and one item (transfer unit) we were unable to locate. Recommendation: The District should develop accountability records that can provide an audit trail from the asset purchase, during the life of the asset while in use, and the asset’s final outcome whether it is scrapped, recycled, or sold on public market. If money is received in exchange, there should be an audit trail of the cash receipt to the bank deposit.

SUBMITTED BY:

Kenneth Ziobrowski, Internal Auditor

DATED

June 26, 2015

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Niskayuna CENTRAL SCHOOL DISTRICT www.niskyschools.org

Carrie Nyc-Chevrier Director of Business and Finance 1239 Van Antwerp Road Niskayuna, NY 12309 [email protected]

Phone: (518) 377-4666, Ext. 50712 Fax: (518) 377-4074

To: Board of Education From: Carrie Nyc-Chevrier, Director of Business and Finance Date: November 16, 2015 Re: Fixed Asset Audit Corrective Action Plan In the fixed asset audit conducted by Questar III’s Internal Audit Service, the following observations were made and need to be addressed in order to strengthen internal controls over our fixed assets process: Recommendations Observation 1: The applicable board policies 6640: Inventory and 6900: Disposal has not been updated for 15+ years. Additionally, Board Policy 6640 does not define the fixed asset dollar amount threshold for accountability. The Board of Education will review and update policies 6640 and 6900 during the 2015-16 school year. Observation 2: The District has not assigned an individual to maintain day-to-day updates to the District’s inventory accountability program. For example, the new assets were not entered in AssetMAXX until year-end. Additionally, new assets, with the exception of IT equipment, were not assigned asset tags. Fixed asset accountability begins with quality record keeping. Detailed property records help establish accountability and allow for the development of additional controls and safeguards. The accuracy and completeness of these records can also impact the various costs (insurance, replacement, etc.) associated with owning fixed assets. The district has developed a new fixed asset procedure. The procedure stipulates that when a new asset is acquired, the item will be tagged and a new asset form will be filed out and returned to the Treasurer. The Treasurer will update AssetMaxx. Observation 3: The District did not use an asset transfer/disposal form when items were moved from one facility to another or designated for disposal. The form, when properly completed, would allow the asset coordinator to update the database with current and accurate information. The District has developed an asset transfer/disposal form that will be implemented during the 2015-16 school year. Observation 4: The Board approved disposal listing that was provided to the Treasurer for updating AssetMAXX did not include specific identifiable information, such as the asset tag number. The treasurer had to search AssetMAXX to find each item’s description that closely met the asset description reported from the disposal listing.

Niskayuna CENTRAL SCHOOL DISTRICT www.niskyschools.org

Carrie Nyc-Chevrier Director of Business and Finance 1239 Van Antwerp Road Niskayuna, NY 12309 [email protected]

Phone: (518) 377-4666, Ext. 50712 Fax: (518) 377-4074

The new asset disposal form requests tag numbers for the purpose of identifying the item in Assetmaxx. Observation 5: During our testing of pre-existing assets, we noted the following issues:  We were unable to find or confirm that we found 20 assets or 40% of the sample:  13 assets we found meeting the description but were missing a District asset tag: Double stack oven, 2 promethean boards, line stripper, griffin multi-dock charging station, smart board, lifeguard chair, row machine, bus surveillance camera, tuba, bassoon, timpani, and three-tub sink basin;  5 assets were believed to be disposed of: Sanitaire carpet extractor, camcorder, computer, laser printer, and Dell Vostro OPALS;  2 assets we were unable to find: Network Switch & Liebert UPS for capital projects;  One asset, check scanner, was not actually owned by the District but the asset was capitalized;  One asset, transportation uniforms, was capitalized but should had been expensed;  One asset, a golf cart, was not at the location reported by AssetMAXX;  Four assets reported in AssetMAXX were assigned $0.00 value, two of which were believed to be disposed: Sanitaire Carpet Extractor, Dell Vostro OPALS, and (2) Liebert UPS. The District has contracted with Capital Region BOCES to complete a fixed asset inventory. After the initial inventory update, each building will be placed on a rotation to be audited in subsequent years. Observation 6: During our testing of new assets, including Aramark assets, we noted the following issues:  All sampled fixed assets were not assigned and attached a District asset tag, additionally, they were not reported in AssetMAXX;  One item was purchased where the purchase order number reported in Finance Manager was different from the purchase order issued for the purchase of the asset; and  The Aramark assets, purchased on March 27, 2015, were not tagged with the District's asset tag. However, we were able to verify from our sample of assets meeting the description were located at the buildings. The District has developed a form and procedure to tag incoming assets. Once assets are tagged, the form will be sent to the Treasurer for updating in AssetMaxx. The fixed asset inventory that will be completed by Capital Region BOCES should capture assets that are currently missing from AssetMaxx. Observation 7: During our testing of assets approved by the Board for disposal, we noted that the District primarily uses the Maintenance warehouse to store designated disposed assets. However, we located three items (stainless refrigerator, stainless freezer, and Ducane outdoor A/C unit) meeting the asset description but did not have asset tags to formally confirm the applicable asset and one item (transfer unit) we were unable to locate. The new fixed asset procedure that the District has developed should help ensure that all assets are tagged for identification purposes. In addition, the new asset disposal process and asset disposal form will allow the district to better track each asset.