State auditors found that a Monroe County charter school's technology inventory could not reliably track equipment, but school officials disputed treating most of the 13 devices not located during testing as unexplained losses.
The Academy of Health Sciences Charter School said nine devices had been disposed of and two inventory entries were duplicates, while auditors said the reported disposals lacked supporting documentation.
Charter school says most exceptions involved record status
The Academy of Health Sciences Charter School audit examined technology inventory practices from July 1, 2024, through July 2, 2026.
Auditors said the board had not adopted an IT inventory policy and that a listing of approximately 1,200 assets lacked complete, accurate identifying and location information.
Of 45 assets tested, 13 costing approximately $4,020 could not be located during the walkthrough and follow-up, according to the report.
School officials disputed treating most of those exceptions as unexplained losses, saying nine devices had been broken and disposed of and two entries were duplicate records for replacements, leaving two without adequate explanations.
They said they had verified more than 450 devices on site, updated records, clarified the difference between broken and disposed equipment and improved tracking when devices move.
Auditors responded that there was no documentation supporting the reported disposal of nine devices and that the inventory did not reliably distinguish active from inactive assets.
The school generally agreed with the three recommendations and said it intended to formalize its policies and inventory checks.
The report identifies weaknesses in documentation and safeguards, rather than establishing that the devices were stolen.
Four other reports identify oversight gaps
In Madison County, auditors said the New Woodstock Fire Department had not conducted a 2025 annual audit and had not filed its 2025 annual financial report within 60 days; its last filed report was for 2019.
The Town of Hermon in St. Lawrence County generally remitted money on time and reported fees properly, but auditors identified weaknesses in recording and depositing collections.
In Suffolk County's Village of Brightwaters, the board did not adequately monitor the treasurer or audit claims, creating risks that do not by themselves prove theft.
A follow-up at the Wheelerville Union Free School District in Fulton County found one prior recommendation fully implemented through improved physical security and five partially implemented, involving policies, records, inventory and disposal controls.
The comptroller's six-report announcement also included the Campbell Fire Department audit, which found unsupported payments and missing approvals in Steuben County and is covered separately.
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