The Board and District officials did not adequately monitor the Shop's financial condition or safeguard District assets, resulting in a 36-month operational deficit totaling $676,389. As a result, District taxpayers are paying for the majority of the costs for providing services that do not benefit them.

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

District officials did not appropriately track and inventory IT equipment.

District officials did not always seek competition or comply with the District's procurement policy when procuring professional services.

District officials did not ensure employees' payroll payments and leave accruals were accurate, properly approved and supported. We attribute the audit findings to inadequate Board oversight, policies and procedures and segregation of duties.

Town officials did not establish adequate access controls to help safeguard information technology (IT) systems against unauthorized access.

The Board and District officials did not adequately manage the District's financial condition and the current findings and recommendations are similar to our November 2016 Financial Condition audit report.

District officials could not always support competition was sought when purchasing goods and services that fell below the statutory bidding thresholds.

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

District officials did not establish adequate information technology (IT) controls to help safeguard personal, private, and sensitive information (PPSI). In addition to sensitive IT control weaknesses communicated confidentially.

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

District officials did not ensure network user accounts were adequately managed. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials.

The Board of Education (Board) and District officials did not ensure fixed assets were recorded and accounted for properly.

District officials properly established and managed the South Station capital project.

The Board and District officials did not properly manage fund balance and reserve funds

District officials did not properly maintain e-records in accordance with applicable legal and regulatory requirements.

BOCES officials did not ensure the administrator returned forfeited funds from the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely manner

The Board and District officials did not properly manage Project change orders.

District officials did not always procure goods and services in accordance with Board policies and applicable statutory requirements.

The Board and Supervisor did not effectively manage the Town's financial operations, and were unaware of the Town's true financial position, because the Supervisor did not maintain accurate accounting records and reports.