The Justices did not ensure all fines and fees were properly collected, recorded, deposited, reported and remitted in a timely and accurate manner.

Department officials did not ensure that financial activity was properly recorded and supported, and that money was safeguarded.

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

District officials did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, musical instruments and science equipment.

The TFLDC was formed to provide funding for and facilitate the construction of a wastewater treatment plant. We found collections and disbursements were generally in accordance with the sewer agreements, and the Board adhered to its bylaws.

Corporation officials did not provide adequate oversight of the revolving loan program. For the 15 active loans

For the 10 projects we reviewed, the Board appropriately evaluated the projects before approval. However, project monitoring efforts should be improved.

Officials did not establish adequate controls over network and financial application user accounts to prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials.

District officials did not provide appropriate oversight over financial operations.

District officials have generally taken adequate steps towards helping to ensure computerized data was safeguarded.

District officials did not appropriately approve and document overtime for non-instructional employees. As a result, there is an increased risk that overtime costs totaling $774,499 were more than necessary.

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

While the Board evaluated projects prior to their approval, Board members should improve TCIDA's efforts to monitor businesses' job performance and tax exemptions.

The payments Town officials made to not-for-profit organizations were not always for appropriate purposes, properly approved or supported by sufficient documentation.

We audited County Probation Departments' enforcement and disbursement of restitution payments for the following 13 counties: Chenango, Erie, Franklin, Jefferson, Orange, Putnam, Rensselaer, Saratoga, Seneca, Suffolk, Ulster, Wayne and Wyoming. Department officials must do more to ensure victims receive court ordered restitution.

We audited County Probation Departments' enforcement and disbursement of restitution payments for the following 13 counties: Chenango, Erie, Franklin, Jefferson, Orange, Putnam, Rensselaer, Saratoga, Seneca, Suffolk, Ulster, Wayne and Wyoming. Department officials must do more to ensure victims receive court ordered restitution.

We audited County Probation Departments' enforcement and disbursement of restitution payments for the following 13 counties: Chenango, Erie, Franklin, Jefferson, Orange, Putnam, Rensselaer, Saratoga, Seneca, Suffolk, Ulster, Wayne and Wyoming. Department officials must do more to ensure victims receive court ordered restitution.

We audited County Probation Departments' enforcement and disbursement of restitution payments for the following 13 counties: Chenango, Erie, Franklin, Jefferson, Orange, Putnam, Rensselaer, Saratoga, Seneca, Suffolk, Ulster, Wayne and Wyoming. Department officials must do more to ensure victims receive court ordered restitution.

We audited County Probation Departments' enforcement and disbursement of restitution payments for the following 13 counties: Chenango, Erie, Franklin, Jefferson, Orange, Putnam, Rensselaer, Saratoga, Seneca, Suffolk, Ulster, Wayne and Wyoming. Department officials must do more to ensure victims receive court ordered restitution.

We audited County Probation Departments' enforcement and disbursement of restitution payments for the following 13 counties: Chenango, Erie, Franklin, Jefferson, Orange, Putnam, Rensselaer, Saratoga, Seneca, Suffolk, Ulster, Wayne and Wyoming. Department officials must do more to ensure victims receive court ordered restitution.