The Treasurer did not perform his duties in accordance with statutes. Instead, the Village Clerk (Clerk) performed many of the Treasurer's duties creating a lack of segregation of duties. Neither the Board, nor the Treasurer, provided oversight to compensate for these incompatible duties.

District officials did not monitor employee compliance with the acceptable Internet use policy (AUP) on the District's network. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials.

The former Supervisor did not maintain timely, complete and accurate accounting records to allow the Board and department heads to monitor finances and prepare adequate budgets.

We examined files for all 37 new employees hired during the 2021-22 school year, which included nine teachers, two administrators, 15 substitute teachers, nine monitors and two summer helpers.

The Board and officials did not properly approve or monitor agreements for PTEs. Without adequate controls over PTEs, the Board cannot be assured that PTEs are being employed and compensated as the Board intended.

The Board and District officials did not provide proper oversight of the ECA funds. When complete records are not maintained, it increases the risk of errors and/or theft without detection. It also compromises the Board's ability to monitor the financial operations of the ECA clubs.

Town officials did not establish long-term capital and financial plans, which provide a framework to assess the Town's capital and financial needs and identify appropriate funding and financing approaches to address them.

We issued a report, dated April 2019, identifying certain conditions and opportunities for Town management's review and consideration. Our audit included recommendations regarding the Town Supervisor's fiscal responsibilities. To further our policy of providing assistance to local governments, we revisited the Town on December 16, 2022, to review progress in implementing our recommendations. Our follow-up review was limited to interviews with Town personnel and inspection of certain documents related to the issues identified in our report. Based on our limited procedures, the Town has made progress implementing corrective action. Of the 16 audit recommendations, 10 recommendations were implemented, three recommendations were partially implemented, two recommendations were not implemented and one recommendation was no longer applicable.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.