The Supervisor did not maintain complete and accurate financial records of Town operations and did not file required annual financial reports. As a result, the Town Board's (Board's) ability to monitor the Town's financial operations and make sound financial decisions was compromised, and the transparency of Town financial operations is diminished.

The Board and School officials did not ensure collections were properly accounted for and deposited timely. Also, the School's cash receipts policy was inadequate and officials did not enforce the policy.

While the bank transactions we reviewed were appropriate, the Board and District officials did not ensure check signings and banking transactions were secure.

Although all claims were appropriate, audited and approved before payment, the claims auditor did not ensure claims were supported. We reviewed 208 invoices totaling $1.3 million to determine whether an adequate claims audit was performed.

BOCES officials did not establish adequate internal controls over network user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control weaknesses that were communicated confidentially to officials

We reviewed the 25 payments Town officials made to not-for-profit organizations, totaling $33,760.

Although District officials restricted access to the financial application, they did not adequately secure access to the network or develop an IT contingency plan. As a result, there is an increased risk that the network may be accessed by unauthorized individuals, data will be lost and the District may not be able to recover from a network disruption or disaster. In addition to sensitive IT control weaknesses that were confidentially communicated to officials.

District officials did not identify students who received Medicaid-eligible services from the District or file Medicaid reimbursement claims to recover part of the costs associated with these services. As a result, the District did not receive about $20,000 for reimbursements to which it was likely entitled.

While we determined that online banking transactions were appropriate, the Board and District officials did not meet all the requirements of General Municipal Law Section 5-A and must improve controls over online banking to ensure these transactions are secure.

We issued a report, dated September 13, 2019, identifying certain conditions and opportunities for Town management's review and consideration. Our audit included recommendations for the following findings: purchasing processes related to credit card and travel expenditures. We revisited the Town beginning in July 2022 to review progress in implementing our recommendations. Our follow-up review was limited to interviews with Town personnel and inspection of certain documents related to the issues identified in our report. Based on our limited procedures, it appears that the Town has made progress implementing corrective action. Of the five audit recommendations, three recommendations were fully implemented and two recommendation were partially implemented.

District officials did not ensure separation payments and leave accruals were accurate, supported and approved.

The Board generally provided adequate oversight of District financial activities. However, Board members did not complete mandatory fiscal oversight training.

The Board did not always provide adequate oversight of District financial activities and did not complete mandatory fiscal oversight training. Had Board members attended the mandatory fire district commissioners' training, they would have better positioned themselves to oversee the District's financial activities and helped ensure reporting requirements were in place.

The District did not claim any Medicaid reimbursements to which it was entitled, because District officials believed it was not cost-effective to file Medicaid claims. However, they could not provide a current cost-benefit analysis to support their position. As a result, District taxpayers incurred the full cost of providing more than $536,000 in Medicaid-eligible services. Had these services been claimed, the District could have realized potential reimbursements, totaling $268,308.

The Board and District officials did not effectively manage the District's fund balance. As a result, they were not transparent with taxpayers and the District levied more taxes than needed to fund operations.

The Board did not always properly audit claims prior to approving them for payment. We reviewed 173 claims totaling $338,876.

The claims auditor did not perform a proper claims audit because she did not ensure claims had adequate supporting documentation for her review prior to approval.

We issued a report, dated September 2021, identifying certain conditions and opportunities for Town management's review and consideration. Our audit included recommendations for the following findings: monthly financial reports, bank reconciliations, claims auditing and the annual audit of the records of all officers who receive or disburse funds. We revisited the Town in October 2022 to review progress in implementing our recommendations. Our follow-up review was limited to interviews with Town personnel and inspection of certain documents related to the issues identified in our report. Based on our limited procedures, it appears that the Town has made modest progress implementing corrective action. Of the 11 audit recommendations, one recommendation was implemented, two recommendations were not fully implemented, and eight recommendations were not implemented.

The Board and District officials need to improve their budgeting practices and transparency. Although our 2016 audit identified similar deficiencies, officials did not effectively implement corrective actions. As a result, the Board and District officials continued to not properly manage fund balance and reserves, resulting in more taxes being levied than were needed to fund operations.

School officials did not ensure that network and financial software access controls were adequate. As a result, data and personal, private and sensitive information (PPSI) are at greater risk for unauthorized access, misuse, or loss. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated to officials.