The Company's cash receipts and disbursements were not always supported, approved or recorded. Therefore, the Treasurer did not provide the Board with sufficient information to monitor the Company's financial activity.

The Board did not provide adequate oversight and management of capital projects.

The Board and District officials did not properly manage fund balance and reserves. As a result, the Board and District officials were not transparent with taxpayers and levied more taxes than necessary to fund operations.

The Board and District officials did not effectively manage the District's fund balance. As a result, they were not transparent with taxpayers and the District levied more taxes than needed to fund operations.

Although the 300 claims reviewed were for appropriate Village purposes, certain claims were not adequately supported or properly audited and approved before payment. As a result, there was an increased risk that improper or unsupported payments could have been made and not detected and corrected. Of the 300 claims we reviewed totaling approximately $758,000, 205 claims (68 percent) totaling approximately $656,000 had one or more exceptions and should not have been approved for payment.

The Board did not establish basic internal controls over cash disbursements. As a result, the former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period.

Although the District's health insurance buyout program is generally cost-effective, the District could achieve greater savings by modifying the terms of the program.

Although overtime was properly approved, District officials did not monitor overtime or ensure it was accurate. As a result, overtime payments increase the amount owed by a district, annually to the State, for its share of the cost of future employee retirement benefits.

District officials did not always comply with statutory requirements and the District's procurement policy by seeking competition for the purchases of goods and services. As a result, they are unable to assure taxpayers that the District is procuring goods and services in the most prudent and economical manner.

The Board did not enforce the provisions of the Town's procurement policy. As a result, Town officials did not seek competition when procuring goods and services totaling $561,829 or 48 percent of the purchases reviewed.

The Recreation Director maintained limited and inadequate collection records and staff did not issue receipts for collections or maintain inventory records for the beverage events. As a result, there is a substantial risk that not all collections were remitted to the Treasurer's office.

District officials did not help safeguard personal, private and sensitive information (PPSI) by developing and communicating a comprehensive acceptable use policy to business office staff. As a result, PPSI related to District employees and finances could be exposed because some websites may be malicious or contain code to compromise a user's computer or prompt the user to perform activities that may result in malware infection or PPSI exposure. In addition to sensitive information technology (IT) weaknesses that were communicated confidentially to officials.

The Supervisor did not ensure payroll payments were accurate or in accordance with Town policies.

Although the District's health insurance buyout program is generally cost-effective, the District could achieve greater savings by modifying the terms of the program.

We conducted an audit of the East Ramapo Central School District (District) to assess textbooks loaned to nonpublic school students. As a result of our audit, we issued a report, dated August 2020, identifying certain conditions and opportunities for the school district management's review and consideration. Our audit included recommendations for the following findings: verification of the eligibility of nonpublic school students receiving textbooks and accounting for textbooks purchased and loaned to nonpublic school students. To further our policy of providing assistance to school districts, we revisited the school district in May/June 2022 to review progress in implementing our recommendations. Our follow-up review was limited to interviews with the school district personnel and inspection of certain documents related to the issues identified in our report. Although the District's Corrective Action Plan that was filed with our office indicated the District took corrective action on or before July 2020, we found that of the six audit recommendations, one recommendation was implemented, two recommendations were partially implemented, and three recommendations were not implemented.

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 and Village officials did not develop a budget for the electric fund and adequately manage its financial condition.

We conducted an audit of the East Ramapo Central School District (District) to assess nonpublic school transportation. As a result of our audit, we issued a report in November 2019 identifying certain conditions and opportunities for the District management's review and consideration. Our audit included recommendations for the following findings: documentation to prove eligibility for providing transportation to nonpublic students and verification of the actual number of students instead of using estimates. To further our policy of providing assistance to school districts, we revisited the District in May/June 2022 to review progress in implementing our recommendations. Our follow-up review was limited to interviews with District personnel and inspection of certain documents related to the issues identified in our report. Although the District's Corrective Action Plan that was filed with our office indicated the District took corrective action on or before June 30, 2019 for seven of the eight audit recommendations, we found officials did not take corrective actions. Of the eight audit recommendations, six recommendations were not implemented and the status of two recommendations could not be determined.

The former Supervisor did not maintain the Town's accounting records and reports in a complete, accurate and up-to-date manner. As a result, the Town Board's (Board) ability to monitor the Town's financial operations was compromised, resulting in diminished transparency of the Town's financial operations.

District officials did not establish adequate controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control weaknesses that were communicated confidentially to officials.