We audited the following 20 school districts (Districts) to determine whether the Districts used resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff: Bellville-Henderson CSD, Burnt Hills-Ballston Lake CSD, Canandaigua City SD, Coxsackie Athens CSD, Crown Point CSD, Dover UFSD, Eden CSD, Goshen CSD, Greenport UFSD, Harborfields CSD, Livonia CSD, Malone CSD, Port Washington UFSD, Rye Neck UFSD, Schalmont CSD, Seaford UFSD, Unadilla Valley CSD, Waverly CSD, Wellsville CSD and West Genesee CSD. The 20 Districts we examined did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020, as required by New York State Education Department (SED) regulations.

We audited the following 20 school districts (Districts) to determine whether the Districts used resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff: Bellville-Henderson CSD, Burnt Hills-Ballston Lake CSD, Canandaigua City SD, Coxsackie Athens CSD, Crown Point CSD, Dover UFSD, Eden CSD, Goshen CSD, Greenport UFSD, Harborfields CSD, Livonia CSD, Malone CSD, Port Washington UFSD, Rye Neck UFSD, Schalmont CSD, Seaford UFSD, Unadilla Valley CSD, Waverly CSD, Wellsville CSD and West Genesee CSD. The 20 Districts we examined did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020, as required by New York State Education Department (SED) regulations.

We audited the following 20 school districts (Districts) to determine whether the Districts used resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff: Bellville-Henderson CSD, Burnt Hills-Ballston Lake CSD, Canandaigua City SD, Coxsackie Athens CSD, Crown Point CSD, Dover UFSD, Eden CSD, Goshen CSD, Greenport UFSD, Harborfields CSD, Livonia CSD, Malone CSD, Port Washington UFSD, Rye Neck UFSD, Schalmont CSD, Seaford UFSD, Unadilla Valley CSD, Waverly CSD, Wellsville CSD and West Genesee CSD. The 20 Districts we examined did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020, as required by New York State Education Department (SED) regulations.

We audited the following 20 school districts (Districts) to determine whether the Districts used resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff: Bellville-Henderson CSD, Burnt Hills-Ballston Lake CSD, Canandaigua City SD, Coxsackie Athens CSD, Crown Point CSD, Dover UFSD, Eden CSD, Goshen CSD, Greenport UFSD, Harborfields CSD, Livonia CSD, Malone CSD, Port Washington UFSD, Rye Neck UFSD, Schalmont CSD, Seaford UFSD, Unadilla Valley CSD, Waverly CSD, Wellsville CSD and West Genesee CSD. The 20 Districts we examined did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020, as required by New York State Education Department (SED) regulations.

We audited the following 20 school districts (Districts) to determine whether the Districts used resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff: Bellville-Henderson CSD, Burnt Hills-Ballston Lake CSD, Canandaigua City SD, Coxsackie Athens CSD, Crown Point CSD, Dover UFSD, Eden CSD, Goshen CSD, Greenport UFSD, Harborfields CSD, Livonia CSD, Malone CSD, Port Washington UFSD, Rye Neck UFSD, Schalmont CSD, Seaford UFSD, Unadilla Valley CSD, Waverly CSD, Wellsville CSD and West Genesee CSD. The 20 Districts we examined did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020, as required by New York State Education Department (SED) regulations.

We audited the following 20 school districts (Districts) to determine whether the Districts used resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff: Bellville-Henderson CSD, Burnt Hills-Ballston Lake CSD, Canandaigua City SD, Coxsackie Athens CSD, Crown Point CSD, Dover UFSD, Eden CSD, Goshen CSD, Greenport UFSD, Harborfields CSD, Livonia CSD, Malone CSD, Port Washington UFSD, Rye Neck UFSD, Schalmont CSD, Seaford UFSD, Unadilla Valley CSD, Waverly CSD, Wellsville CSD and West Genesee CSD. The 20 Districts we examined did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020, as required by New York State Education Department (SED) regulations.

We audited the following 20 school districts (Districts) to determine whether the Districts used resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff: Bellville-Henderson CSD, Burnt Hills-Ballston Lake CSD, Canandaigua City SD, Coxsackie Athens CSD, Crown Point CSD, Dover UFSD, Eden CSD, Goshen CSD, Greenport UFSD, Harborfields CSD, Livonia CSD, Malone CSD, Port Washington UFSD, Rye Neck UFSD, Schalmont CSD, Seaford UFSD, Unadilla Valley CSD, Waverly CSD, Wellsville CSD and West Genesee CSD. The 20 Districts we examined did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020, as required by New York State Education Department (SED) regulations.

We audited the following 20 school districts (Districts) to determine whether the Districts used resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff: Bellville-Henderson CSD, Burnt Hills-Ballston Lake CSD, Canandaigua City SD, Coxsackie Athens CSD, Crown Point CSD, Dover UFSD, Eden CSD, Goshen CSD, Greenport UFSD, Harborfields CSD, Livonia CSD, Malone CSD, Port Washington UFSD, Rye Neck UFSD, Schalmont CSD, Seaford UFSD, Unadilla Valley CSD, Waverly CSD, Wellsville CSD and West Genesee CSD. The 20 Districts we examined did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020, as required by New York State Education Department (SED) regulations.

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

District officials did not always ensure that goods and services were procured in the best interest of the taxpayers. The Board of Education (Board) did not implement the District's external auditor's recommendation to update its purchasing policy.

The Board and District officials did not ensure that online banking transactions were appropriate and secure.

District officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for accuracy and completeness.

District officials did not maintain complete and accurate inventory records to safeguard unused IT assets.

District officials did not always seek competition to procure goods and services. As a result, they may not have procured goods and services economically and in a manner that is in the best interests of taxpayers.

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 were communicated confidentially to officials.

District officials did not establish adequate policies and procedures for network user accounts to prevent unauthorized use or access.

Tax collections were missing and not deposited timely or intact and were not remitted to appropriate parties in a timely manner. Although the Clerks reported the Clerk fees that were recorded, they did not properly deposit and remit all collections to the appropriate parties in a timely and accurate manner.

We issued a report in November 2018, identifying certain conditions and opportunities related to the collection of season passes and lift ticket revenues at the Town-operated McCauley Mountain Ski Area for the Town's management's review and consideration. Our audit included recommendations for the following findings: ski collections policies and procedures, season ski passes and lift ticket transactions. We revisited the Town in February 2022 to review the 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, it appears that the Town has made limited progress implementing corrective action. Of the five audit recommendations, two recommendations were partially implemented, two recommendations were not implemented, and one recommendation is no longer applicable.

The Justices did not provide adequate oversight of Court financial activities.

We issued a report in January 2020, identifying certain conditions and opportunities related to disbursements, including payroll, for the Village's management's review and consideration. Our audit included recommendations for the following findings: recovery of inappropriate disbursements, compensating controls for the Clerk-Treasurer's duties and policies and procedures for medical reimbursements. We revisited the Village in April 2022 to review progress in implementing our recommendations. Our follow-up review was limited to interviews with Village personnel and inspection of certain documents related to the issues identified in our report. Based on our limited procedures, it appears that the Village has made progress implementing corrective action. Of the three audit recommendations, two recommendations were implemented and one recommendation was partially implemented.