The Board and District officials properly planned, authorized contracts and accounted for the ongoing project.

The Clerk-Treasurer did not properly deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, falsifying business records, forgery and official misconduct. In December 2021 she pleaded guilty to petit larceny and paid restitution to the Village. The Board of Trustees (Board) did not monitor the Clerk-Treasurer's work, implement compensating controls, or audit the records as required.

The District's Internet connectivity met the Federal Communications Commission's recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download speed was 127 Mbps.

The Board and officials did not establish realistic budgets. Also, the Board did not review periodic financial reports to monitor the budget and finances and did not establish a comprehensive written multiyear financial plan.

We reviewed 100 claims totaling approximately $5.3 million and found that they were adequately documented and for appropriate purposes. However, the District needs to improve the claims audit process because some claims were not subject to an independent claims audit and some were not properly approved before they were paid.

Officials did not establish nonresident tuition (NRT) rates for special education students in accordance with regulations.

The District's Internet connectivity met the Federal Communications Commission's recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download speed was 232 Mbps, and the average ethernet cable Internet download speed was 564 Mbps.

Credit card charges were not always properly approved or adequately supported. Without adequate support, officials could not demonstrate that all charges were for School purposes.

The Board did not properly approve and monitor projects.

The District's Internet connectivity met the Federal Communications Commission's recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download speed was 142 Mbps.

The District's Internet connectivity met the Federal Communications Commission's recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download speed was 134 Mbps and the average ethernet cable Internet download speed was 706 Mbps.

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 to court and ordered into his custody.

While the Board and BOCES officials properly established reserve funds, they did not transparently fund the reserves or use or maintain reserve funds at reasonable levels.

Town officials did not ensure IT systems were adequately secured and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that we communicated confidentially to Town officials.

The City of Poughkeepsie Industrial Development Agency (CPIDA) Board did not properly evaluate and approve projects and monitor the performance of businesses that received financial benefits.

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

The Board and District officials did not adopt realistic budgets and did not properly manage fund balance.

While the 198 BOCES purchase card charges we reviewed were adequately supported and for valid purposes, only one was properly approved.

The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan proceeds were used to further the Corporation's mission.

District officials did not always seek competition to procure goods and services not subject to competitive bidding.