BOCES officials did not adequately manage and monitor network user accounts to help prevent unauthorized use, access, or loss. As a result, BOCES had an increased risk of inappropriate access by users with malicious intent.

The Board and officials did not effectively manage fund balance. As a result, they were not transparent with taxpayers and fund balance declined.

The Assessor did not properly administer all of the real property tax exemptions we reviewed.

Village officials did not properly record and account for all capital assets. As a result, the Village has an increased risk its assets could be lost, stolen or misused without detection.

The Board and District officials did not ensure that all Project change orders were submitted as required to the New York State Education Department (SED) for approval. As a result, officials created a risk that SED could reduce the District's building aid reimbursement for all unapproved work.

The Board and District officials did not properly manage fund balance and reserves. The Board and District officials' consistent practice of appropriating fund balance that is not needed and maintaining unreasonable reserve balances circumvents the statutory limit on surplus fund balance and lacks transparency.

The Board and Supervisor did not provide adequate oversight of non-payroll disbursements. As a result, Town officials made duplicate payments totaling $79,806, and the Town has an increased risk that errors or irregularities could occur and remain undetected and uncorrected.

The Supervisor did not provide proper oversight of disbursements or ensure the required annual update documents (AUD) were filed with the Office of the State Comptroller (OSC) in a timely manner. Without adequate oversight, the Supervisor cannot ensure that all disbursements were made as authorized. Further, the lack of filing AUDs in a timely manner impairs the Town Board (Board), Town residents, OSC and other interested parties' ability to monitor the Town's operations and financial condition.

Claims were not properly audited 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.

The Company's cash receipts and disbursements were not always supported, approved or recorded. Therefore, the Treasurer did not provide the Board with sufficient information to monitor the Company's financial activity.

The Board did not provide adequate oversight and management of capital projects.

The Board and District officials did not properly manage fund balance and reserves. As a result, the Board and District officials were not transparent with taxpayers and levied more taxes than necessary to fund operations.

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.

Although the 300 claims reviewed were for appropriate Village purposes, certain claims were not adequately supported or properly audited and approved before payment. As a result, there was an increased risk that improper or unsupported payments could have been made and not detected and corrected. Of the 300 claims we reviewed totaling approximately $758,000, 205 claims (68 percent) totaling approximately $656,000 had one or more exceptions and should not have been approved for payment.

The Board did not establish basic internal controls over cash disbursements. As a result, the former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period.

Although the District's health insurance buyout program is generally cost-effective, the District could achieve greater savings by modifying the terms of the program.

Although overtime was properly approved, District officials did not monitor overtime or ensure it was accurate. As a result, overtime payments increase the amount owed by a district, annually to the State, for its share of the cost of future employee retirement benefits.

District officials did not always comply with statutory requirements and the District's procurement policy by seeking competition for the purchases of goods and services. As a result, they are unable to assure taxpayers that the District is procuring goods and services in the most prudent and economical manner.

The Board did not enforce the provisions of the Town's procurement policy. As a result, Town officials did not seek competition when procuring goods and services totaling $561,829 or 48 percent of the purchases reviewed.

The Recreation Director maintained limited and inadequate collection records and staff did not issue receipts for collections or maintain inventory records for the beverage events. As a result, there is a substantial risk that not all collections were remitted to the Treasurer's office.