SHP Training was provided to employees and elected officials.

The Board and officials did not provide adequate oversight to ensure disbursements were adequately supported, properly approved, accounted for and for a School-related purpose. Without adequate oversight, the Board and officials cannot ensure that all disbursements were made as authorized or for an appropriate school purpose. The Board and officials did not implement adequate disbursement procedures.

SHP Training was provided to employees and elected officials.

SHP Training was not provided to employees and elected officials.

SHP Training was not provided to all employees and elected officials.

District officials did not always procure goods and services according to policy requirements or maintain adequate supporting documentation for the purchases. This increased the risk that the District may have overpaid for goods and services and appear to have used favoritism.

SHP Training was provided to employees and elected officials.

SHP Training was provided to employees and elected officials.

SHP Training was provided to employees and elected officials.

SHP Training was provided to employees and elected officials.

SHP Training was provided to most employees and elected officials.

SHP Training was provided to employees and elected officials.

BOCES officials did not monitor electricity rates to ensure they were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored the electricity rates and ensured the utility bills were accurate, officials may have reduced BOCES electricity supply expenses by almost 50 percent, or approximately $172,000, during the 28-month audit period.

The Supervisor's accounting records were not complete, accurate or up-to-date. As a result, transparency to the public and other stakeholders and the Board's ability to monitor financial operations were diminished

District officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and inability to recover from a network disruption.

SHP Training was not provided to all employees and elected officials.

District officials did not develop and manage a comprehensive investment program.

SHP Training was not provided to all employees and elected officials.

SHP Training was not provided to all employees or Board members.

District officials did not adequately secure user account access to the network and shared network folders to help safeguard personal, private, and sensitive information (PPSI). As a result, there is an increased risk of unauthorized access to the network and PPSI stored on shared network folders. In addition to sensitive information technology (IT) weaknesses communicated confidentially to officials.