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.

The former Receiver, who resigned during our audit, did not properly bill, collect or disburse taxes, fees and penalties.

Although the tested disbursements were for valid purposes, LDC officials did not always ensure they were properly authorized and supported.

District officials did not always comply with the District's procurement policy and seek competition for the purchase of goods and services not subject to competitive bidding.

District officials did not ensure IT systems were adequately secured and protected against unauthorized use, access and loss. Officials did not adopt a password security policy or manage the use of administrative accounts. As a result, the District has an increased risk of unauthorized use or access that could result in important data loss and a serious interruption in operations.

District officials did not adequately secure and protect the District's IT systems against unauthorized use, access and loss.

District officials developed a process to account for leave accruals and a system over payments for unused leave accruals that includes documentation of eligibility and reviews of calculations.

District officials did not develop a process to routinely evaluate the overall efficiency and cost-effectiveness of the transportation department's operations.

District officials did not adequately manage fuel purchases by seeking competition and did not audit fuel claims, as required.

The Board was not fully transparent in planning and could have improved its monitoring of the Project. As a result, total costs to complete the highway garage exceeded the maximum estimated costs by $372,318.

Although District officials restricted access to the student information application, they did not adequately secure access to the network and financial application.

District officials did not always use a competitive process to procure goods and services or ensure claims were properly supported or for valid purposes.