The Board and District officials did not ensure IT systems were adequately secured and protected.

District officials did not adequately secure access to the network and information systems.

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

The Board did not provide adequate oversight to ensure that financial activities were properly recorded and reported, and did not properly manage fund balance.

Town officials did not always use a competitive process to procure goods and services.

The Board ensured the claims we reviewed were adequately documented, for appropriate purposes and properly audited and approved prior to payment.

The Board did not effectively manage the Town's financial condition, did not have a clear understanding of the laws governing the finances of the general fund tax bases and does not have an understanding of the finances for the closed landfill.

District officials did not always seek competition for services.

The City Treasurer (Treasurer) did not properly enforce and the Common Council (Council) did not properly monitor delinquent water, sewer and tipping fee balances.

District officials did not ensure that ECA funds were adequately safeguarded or that ECA collections were always properly supported. ECA disbursements were properly accounted for.

The Board did not provide adequate oversight of District financial activities.

District officials did not implement adequate internal controls to ensure that non-payroll disbursements were authorized and proper.

The Board did not ensure that information technology (IT) assets were adequately safeguarded.

Officials did not establish adequate controls over the District's network user accounts to protect against unauthorized use, access and loss.

The Justice collected, deposited, disbursed, recorded and reported the fines and fees we reviewed in an accurate and timely manner.

The Board did not ensure goods and services were procured competitively and in accordance with the Library's policies. Therefore, taxpayers do not have assurance that the best prices were obtained.

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

District officials did not adequately apply established information technology (IT) controls to ensure personal, private and sensitive information (PPSI) was protected from unauthorized access, use and loss.

We found District officials accurately calculated the payments for unused leave accruals for the payments we reviewed.

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.