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Appendix B: Response From District Officials The content below is a reproduced copy of the original response letter issued by District officials, is reformatted to meet the Americans with Disabilities Act Web Content Accessibility Guidelines (WCAG), 5 and may have included changes to spelling and grammar. The substance of the content was not changed. NORTH COLLINSCENTRAL SCHOOL DISTRICT P.O. Box 740 North Collins, NY 14111 July 23, 2026 Office of the New York State Comptroller Division of Local Government and School Accountability 110 State Street Albany, New York 12236 Subject: Official Response to Draft Audit Report - Building Access Accounts and Devices (Audit Period: July 1, 2024- November 30, 2025) To the Office of the New York State Comptroller: The North Collins Central School District (the "District") is in receipt of the draft audit report prepared by your office concerning the management and monitoring of our building access accounts and devices for the period of July 1, 2024, through November 30, 2025, with extensions through February 3, 2026. On behalf of the Board of Education and the District Administration, we appreciate the professional insight and thoroughness demonstrated by your field audit team. Ensuring a safe, secure, and welcoming environment for our students, teachers, staff, and visitors remains the highest priority of the district. We recognize that robust internal controls over electronic building access systems are fundamental to maintaining our facility security. The district does not dispute the findings in the report. We are in the process of preparing a Corrective Action Plan, which will take into consideration the audit recommendations. Once finalized, the plan will be posted to the district's website for public review. We thank your office for assisting the district in strengthening our administrative safeguards to better protect our school community. Sincerely, Scott J. Taylor Superintendent 5 https://www.ada.gov/resources/2024-03-08-web-rule/#highlights-of-the-requirements-in-the-rule 7