BOCES' capital asset records were not complete or accurate to ensure that assets were accounted for and protected from loss, theft, misuse and obsolescence. We selected 94 capital assets purchased for $247,918 and identified one or more exceptions for 49 capital assets purchased for $115,351 (two capital assets, with a purchase price of $4,437, had more than one exception).

Officials did not provide adequate oversight of water fund operations.

District officials generally paid the 33 employees we tested accurately and properly calculated their leave accruals.

The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, 2023.

The Board did not properly audit claims before payment. As a result, there was an increased risk that improper or unsupported payments could have been made and may not have been detected and corrected.

BOCES' capital asset records were incomplete and inaccurate.

The Town Board (Board) and Town officials did not ensure that credit card purchases were supported and for proper Town purposes. The former Director of Finance (former Director) was arrested in September 2022 for charges relating to her use of the Town's credit card. She pleaded guilty to disorderly conduct in December 2022. Additionally, the Board and Town officials did not ensure Finance Office payroll was accurate and supported.

The Board did not always properly audit claims before approving them for payment. Due to insufficient documentation, we were unable to determine and the Board was unable to support they approved claims before payment. We reviewed 71 claims (out of 353 claims) totaling approximately $55,100 and determined that Town officials did not comply with the Town's procurement policy.

The Town Board (Board) did not consistently seek competition for purchases or avoid conflicts of interest. As a result, goods and services may not have been procured in a cost-effective manner.

District officials did not ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District's network user accounts were unneeded and additional entry points that could have been used to inappropriately access the network and view personal, private and sensitive information (PPSI), make unauthorized changes to records, deny legitimate access to electronic information, or gain access to or control over other information technology (IT) functions.

Although the 230 charges reviewed totaling approximately $40,000 were for appropriate District purposes, charges were not properly approved or adequately supported. All 230 charges had one or more exceptions that could have led to potentially inappropriate card use.

The Board and Treasurer did not properly manage the Department's finances. The Board did not adopt realistic budgets or take an active role in monitoring Department finances. As a result, the operating budget was underestimated by $29,667 in 2021 and by $33,298 in 2022.

Village officials developed a comprehensive investment program but did not effectively manage the program. During the 22-month audit period, the Village earned approximately $5,800 from money on deposit in the Village's checking and savings accounts, which had an average daily balance of approximately $3.7 million. Had officials considered other legally permissible investment options, the Village may have earned approximately $96,900, or $91,100 more than earned.

District officials did not properly approve and monitor overtime worked by Facilities Department employees. As a result, employees may have worked unnecessary overtime.

BOCES officials did not properly monitor and account for IT assets. As a result, officials cannot ensure that assets are in BOCES' possession and protected against loss or unauthorized use.

School officials did not always accurately compensate employees or require adequate support for hours worked. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payments.

The Board of Education (Board) and District officials did not always use a competitive process to procure goods and services. As a result, they did not comply with District policies or New York State General Municipal Law (GML) Section 103 and may have paid more than necessary for goods and services.

The former Comptroller used improper accounting practices and did not complete timely and accurate annual and monthly financial reports. As a result, the City Common Council (Council) did not have accurate and up-to-date financial information when making significant financial decisions.

Separation payments were not properly authorized, adequately supported or accurately calculated. This resulted in unsupported and possibly improper payments being made.

We determined that Town officials accurately paid severance payments totaling $229,251 to the former chief pursuant to a separation agreement the Town entered with the former police chief. Town officials told us the Town entered into the separation agreement, which included severance payments, due to concerns of potential litigation against the Town.