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

The District did not claim any Medicaid reimbursements to which it was entitled.

The Town's bookkeeper maintained adequate records and the accounting records we reviewed were accurate and complete but the Supervisor did not prepare and submit appropriate reports or provide sufficient oversight of the bookkeeper.

District officials did not establish adequate internal controls to safeguard the District's user accounts.

While the District's payroll payments were paid at accurate rates, payroll payments were not always properly supported and approved, and leave time accruals were not always accurate. Further, District officials did not properly monitor the payroll and leave accrual process and they have not developed any payroll policies or procedures.

The Board did not effectively manage fund balance and reserve levels, establish multiyear plans or ensure the proper procurement of professional services and playground equipment.

The Board and District officials did not properly manage fund balance in accordance with statute.

Although the Clerk recorded, deposited, remitted and reported all tax collections, she did not always record dates of receipts or deposit or remit payments timely.

Town officials used debit cards to make purchases which resulted in a circumvention of the Town's disbursement controls and the Board did not audit all claims before payment. In addition, Town officials allowed the payroll service provider to electronically withdraw its service fees directly from the town-wide general fund checking account.

District officials generally paid employees' salaries and wages accurately, but did not establish adequate controls over payroll.

District officials generally paid employees' salaries and wages accurately, but did not establish adequate controls over payroll.

District officials did not apply for all applicable transportation aid in a timely manner and were at risk of losing $20,513 for new bus acquisitions.

Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 million.

BOCES officials did not properly monitor and account for 66 percent of the 76 fixed assets we examined, including security cameras, computers, tools and equipment.

Corporation officials did not provide adequate approval and oversight of the revolving loan program.

Town officials established and implemented adequate procedures to ensure the Court fines and fees we reviewed were properly collected, deposited, disbursed and reported in an accurate and timely manner.

District officials did not establish adequate controls over network user accounts and settings.

The Board did not provide adequate oversight of the Treasurer's financial operations.

District officials did not always use a competitive process to procure goods, services or professional services or ensure no conflicts of interest existed.

The Board did not effectively manage the District's financial condition and presented budgets that gave taxpayers the impression that the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed to fund operations.