The Board and District officials did not adequately monitor nonstudent network user accounts, provide IT security awareness training as required by a Board-adopted policy or implement an IT contingency plan. As a result, the District's computerized data was not adequately safeguarded. In addition, the District has 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.

District officials accurately paid employees' salaries and wages.

District officials did not adequately monitor financial activities or maintain appropriate records and reports. As a result, more taxes were levied than needed to fund operations each year and there was an increased risk for errors and irregularities.

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

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

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

District officials did not apply for all applicable transportation State aid for new bus acquisitions.

District officials were not aware that the Health Flexible Spending Arrangement (FSA) and Dependent Care Assistance Program (DCAP) administrator did not return forfeited funds totaling $25,701 to the District, as required. Because officials did not ensure the forfeited funds were returned, the funds were not available for the District's use.

Although BOCES officials restricted user account access to the financial application, they did not adequately manage user account access to the network. As a result, BOCES had an increased risk that the network could be accessed by unauthorized individuals.

The purpose of our review was to assess the Village's progress in implementing our recommendations in the audit report released in January 2021.

SHP Training was not provided to all employees and any Board members.

Although the Board and District officials generally ensured claims were adequately supported and properly audited prior to payment, certain purchases of goods and services we reviewed lacked necessary supporting documentation.

District officials did not adequately manage nonstudent network user accounts and permissions. As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data.

SHP Training was provided to employees and elected officials.

The Town Clerk/Tax Collector (Clerk) did not properly record, deposit, remit or report collections.

The claims auditor did not ensure claims were adequately supported, properly authorized, approved before payment, for valid purposes and properly reported to the Board.

The Clerk accurately recorded, deposited and remitted the collections we reviewed. However, the collections were not always deposited or remitted in a timely manner. In addition, the Clerk did not prepare monthly bank reconciliations and accountability analyses by preparing a list of liabilities and comparing it to reconciled bank balances and money on hand.

SHP Training was provided to employees and elected officials.

The District did not have adequate payroll processes to ensure compensation paid to employees was accurate, adequately supported and authorized by the Board.

Credit card purchases were not always made by authorized users, and 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) lacked documentation to support the purchases, confirm whether the purchases were received, and/or determine whether the purchases were for appropriate Company purposes.