Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

The follow-up review was limited to interviews with district personnel and inspection of certain documents related to the issues identified in the initial report. Based on limited procedures, the district has made minimal progress implementing corrective action. Of the eight audit recommendations, six recommendations were not implemented, and two recommendations were fully implemented.

The Supervisor did not maintain the Town's accounting records and reports, as required, in a complete, accurate, up to date or timely manner. Without reliable accounting records, the Town Board (Board) cannot make sound financial decisions.

We issued a report, dated December 9, 2016, identifying certain conditions and opportunities for the Board and BOCES officials' review and consideration. Our audit included recommendations for the following findings: multiyear planning and software management. We revisited the BOCES beginning in August 2022 to review progress in implementing our recommendations. Our follow-up review was limited to interviews with BOCES personnel and inspection of certain documents related to the issues identified in our report. Based on our limited procedures, BOCES has made progress implementing corrective action. Of the 12 audit recommendations, five recommendations were fully implemented, four recommendations were partially implemented, two recommendations were not implemented and one recommendation is no longer applicable.

District officials did not accurately report the district's surplus fund balance, maintain surplus fund balance within the statutory limit or maintain all reserve funds at reasonable levels. As a result, officials reduced the transparency of district finances and kept $8 million from productive use. Although the district had relatively modest property tax increases each year, the increases may not have been necessary. The district's surplus fund balance exceeded the statutory limit by about $8 million (9.2 percentage points) as of June 30, 2021. While officials reported that the district's surplus fund balance exceeded the legal limit by $1.6 million, officials also overstated accrued liabilities, non-spendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 million. Officials could not provide us with evidence that the board properly established the employee benefit accrued liability reserve. As of June 30, 2021, the reserve had a balance of $3.6 million that exceeded the liabilities eligible to be paid from the reserve by $1.5 million.

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: procurement of goods and services and using competition for professional services. We revisited the Town beginning in September 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 not made progress implementing corrective action as none of the four audit recommendations were implemented.

The follow-up review was limited to interviews with district personnel and inspection of certain documents related to the issues identified in the initial report. Based on limited procedures, the district has made progress implementing corrective action. Of the five audit recommendations related to separation payments, one recommendation was fully implemented, one recommendation was implemented with alternate corrective action, two recommendations were partially implemented, and one recommendation was not implemented.