Town officials did not establish adequate access controls to help safeguard information technology (IT) systems against unauthorized access.

The Board and District officials did not adequately manage the District's financial condition and the current findings and recommendations are similar to our November 2016 Financial Condition audit report.

District officials could not always support competition was sought when purchasing goods and services that fell below the statutory bidding thresholds.

The District did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided.

District officials did not establish adequate information technology (IT) controls to help safeguard personal, private, and sensitive information (PPSI). In addition to sensitive IT control weaknesses communicated confidentially.

The Board and District officials did not effectively manage the District's fund balance. As a result, the District levied more taxes than needed to fund operations.

District officials did not ensure network user accounts were adequately managed. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials.

The Board of Education (Board) and District officials did not ensure fixed assets were recorded and accounted for properly.

District officials properly established and managed the South Station capital project.

The Board and District officials did not properly manage fund balance and reserve funds

District officials did not properly maintain e-records in accordance with applicable legal and regulatory requirements.

BOCES officials did not ensure the administrator returned forfeited funds from the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely manner

The Board and District officials did not properly manage Project change orders.

District officials did not always procure goods and services in accordance with Board policies and applicable statutory requirements.

The Board and Supervisor did not effectively manage the Town's financial operations, and were unaware of the Town's true financial position, because the Supervisor did not maintain accurate accounting records and reports.

District officials did not establish adequate controls over user accounts and software updates to help prevent against unauthorized use, access and loss. Sensitive IT control weaknesses were communicated confidentially to officials.

Although District officials entered into written agreements with the 15 professional service providers we reviewed, they did not always seek competition for professional services in accordance with District policy. As a result, services may not have been procured in the most economical manner and in the best interest of the taxpayers.

The Board did not provide adequate oversight of financial operations.

The Board and District officials did not properly manage fund balance and reserves. As a result, real property taxes were higher than necessary.

The County Clerk and Surrogate's Court are responsible for maintaining up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New York State Finance Law Section 184, the Treasurer is required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and other properties deposited into court and ordered into her custody.