District officials did not always seek competition to procure goods and services not subject to competitive bidding requirements. As a result, goods and services may not have been procured in a manner that ensured the economical use of public funds.

The Clerk generally recorded, remitted and reported collections accurately and in a timely manner. Collections were deposited accurately but the Clerk did not always make deposits in a timely manner.

The Supervisor did not adequately perform his financial duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid by the close of each fiscal year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of December 31, 2019.

The Board did not properly manage the Town's financial condition and did not adopt realistic budgets.

The Board did not distribute Program tickets in accordance with the New York State Gaming Commison's (Commission) Regulations and Guidelines

The Board did not provide adequate oversight of take-home vehicles.

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

The Board did not provide adequate oversight of financial operations and exceeded its authority under New York State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit.

The Board was not transparent when funding and purchasing fire apparatus, levied more taxes than necessary to finance annual operations and the Board's actions hindered taxpayers' ability to make informed decisions.

While the Board properly approved and monitored projects in accordance with standard project procedures, it did not set clear and specific goals when approving projects.

Town officials did not ensure compensatory (comp) time hours were accurately accrued and accounted for. As a result, officials do not have adequate assurance that all comp time is appropriately earned, accurately recorded and properly monitored.

The Board did not properly approve or monitor its projects.

The Board did not properly approve and monitor projects.

District officials did not ensure that the District's network access controls were secure.

The Board and District officials did not effectively manage the District's financial condition. As a result, more taxes were levied than were needed to fund operations.

The Board did not properly audit claims prior to payment or ensure written quotes were obtained as required.

The Board did not effectively manage the Town's financial condition. As a result, it levied more taxes than necessary to sustain operations.

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

Two OSC audits issued in 2010 found NC employees received benefits inconsistent with Council approvals. Most of the prior control weaknesses remain and the Council still has not established specific leave benefits of NC employees. As a result, we found inaccuracies in NC employees' accrued leave and leave payments made.

The Justice accurately recorded, deposited, disbursed and reported fines and fees in a timely manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or that all disposed of (closed) cases were properly reported to appropriate State agencies.