We found the Board ensured that claims we reviewed were adequately documented and for appropriate purposes. However, claims were not always properly audited and approved before payment.

The Board did not ensure that claims were adequately supported and properly audited before payment. In addition, the current claims auditor did not receive proper training to fulfill the Board's claims audit responsibilities. As a result, there is an increased risk that improper or unsupported payments could be made and not be detected and corrected.

While Town officials ensured that goods and services were received for the claims we reviewed, the Town Board (Board) did not ensure all claims were appropriately audited and approved.

The Town Clerk (Clerk) did not record, deposit, remit and report all collections received in a timely and accurate manner.

The Board did not adopt realistic and appropriate budgets and the Town's preliminary budgets for 2017-2020 fiscal years did not include the fund balance estimates required by Town Law. Town officials also did not effectively monitor the annual budgets.

District officials properly established, authorized contracts and claims, monitored and accounted for the project consisting of building improvements, upgrades and tennis court reconstruction during the audit period. There were no recommendations as a result of this audit.

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.

The Board did not develop and adopt realistic budgets or determine how much fund balance should be maintained. As a result, the Town maintained unreasonable fund balance levels, which ultimately resulted in a higher-than-necessary tax levy.

COIDA did not adequately plan for the 2017 acquisition of the Rail Yards.

The Purchasing Agent did not ensure that goods and services were procured in accordance with the purchasing policy and procedures.

Officials were unable to readily determine the complete financial history and position of individual projects or determine the correct capital project fund balance.

The Board and District officials have not established adequate written policies and procedures over disposals of District property.

Town officials did not effectively manage most aspects of the water and sewer districts' financial operations.

The Board did not properly fund, use or manage reserve funds according to applicable laws or best practices.

The City Council, the former Comptroller and other City officials did not provide proper oversight of non-payroll disbursements. The former Comptroller did not properly or transparently account for all non-payroll disbursements. Her failure to provide financial information or perform her duties resulted in the untimely payment of claims and litigation. As a result, the City's reputation with its vendors was damaged and the City paid for additional, potentially unnecessary, disbursements related to litigation.

District officials did not ensure that network user accounts were adequately managed and monitored.

District officials did not ensure that the District's network access controls were secure.

BOCES officials did not always make appropriate and accurate employee separation payments.

The Board did not effectively manage the Town's financial condition of the water and sewer funds.

The Board did not provide adequate oversight of the Treasurer's fiscal duties and could not explain why the bank balances presented on the Treasurer's reports for three consecutive months contained discrepancies totaling $2.96 million.