The Board did not provide adequate oversight of financial operations. The Board did not develop financial procedures for collections and disbursements, periodically monitor the budget or ensure the constitution (bylaws) were followed. As a result, neither the Company nor we were able to confirm all money was recorded and deposited intact.

The purchasing agent did not ensure purchases adhered to the District's purchasing policy for goods and services not subject to competitive bidding. As a result, the purchasing agent approved 17 purchases totaling $150,961 without knowing whether the purchases were a prudent and economical use of taxpayer money, and in the District's best interest.

BOCES officials did not properly monitor and account for fixed assets. Thirty-two (64 percent) of the assets tested and valued at $64,300 were not properly accounted for.

City officials did not establish adequate controls to safeguard the network against unauthorized access or disruption.

The Council did not provide sufficient oversight of the BID and the BID Plan lacked sufficient detail to allow City officials to adequately monitor the use of BID funds. As a result, the Council cannot evaluate the BID's effectiveness in achieving program goals or ensure the appropriate use of BID funds.

District officials did not establish adequate controls over user accounts to help prevent against unauthorized use, access, and loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were communication confidentially to officials.

We reviewed 100 claims totaling $846,279 and determined they were for appropriate purposes and generally supported by adequate invoices and/or other documentation. However, none of these claims were independently reviewed and approved prior to payment.

Town officials did not accurately maintain Department employee leave records. Leave balances for the former Deputy Highway Superintendent (Deputy) from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this, 272.5 hours was from leave time not being properly recorded, while 89 hours was attributed to the Deputy's failure to use sick leave for lost time due to an occupational injury, which resulted in an overpayment of his health and dental premiums of $6,411.

District officials did not accurately calculate separation payments or benefits for five of the 10 employees that we reviewed. Officials made separation payments totaling $38,477 that were inconsistent with language in the employees' CBA or employment contract.

The Board and District officials did not properly manage fund balance and reserves.

Officials did not establish non-resident tuition (NRT) rates in the best interest of District taxpayers.

Town officials did not provide adequate oversight of water fund operations.

We found that the significant revenue and expenditure projections in the proposed budget are reasonable. The District's proposed budget complies with the tax levy limit because it includes a tax levy of $23,105,027, which is within the limits established by law. This budget review did not have any recommendations.

The Clerk did not record, deposit, remit or report all collections in a timely manner. As a result, the Town's collections were at a greater risk of being lost or misappropriated.

Extra-classroom activity (ECA) funds were not properly collected, recorded, remitted, deposited, disbursed and reconciled. The District did not have proper procedures or a faculty auditor.

Town officials did not ensure IT systems were adequately secured and protected against unauthorized use, access and loss.

District officials did not always use a competitive process to procure goods and services to achieve the optimal use of District resources.

Although District officials maintain a website, certain financial information was either not posted or comprehensive, resulting in a lack of transparency. This limits the community and other interested parties from readily accessing and reviewing documents to make informed decisions.

Corporation officials did not award all funds from the Program in accordance with established guidelines and did not ensure businesses complied with their agreements.

The Supervisor did not maintain the Town's accounting records and reports in a complete, accurate, up-to-date or timely manner.