District officials did not help safeguard personal, private and sensitive information (PPSI) by developing and communicating a comprehensive acceptable use policy to business office staff. As a result, PPSI related to District employees and finances could be exposed because some websites may be malicious or contain code to compromise a user's computer or prompt the user to perform activities that may result in malware infection or PPSI exposure. In addition to sensitive information technology (IT) weaknesses that were communicated confidentially to officials.

The Supervisor did not ensure payroll payments were accurate or in accordance with Town policies.

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.

We conducted an audit of the East Ramapo Central School District (District) to assess textbooks loaned to nonpublic school students. As a result of our audit, we issued a report, dated August 2020, identifying certain conditions and opportunities for the school district management's review and consideration. Our audit included recommendations for the following findings: verification of the eligibility of nonpublic school students receiving textbooks and accounting for textbooks purchased and loaned to nonpublic school students. To further our policy of providing assistance to school districts, we revisited the school district in May/June 2022 to review progress in implementing our recommendations. Our follow-up review was limited to interviews with the school district personnel and inspection of certain documents related to the issues identified in our report. Although the District's Corrective Action Plan that was filed with our office indicated the District took corrective action on or before July 2020, we found that of the six audit recommendations, one recommendation was implemented, two recommendations were partially implemented, and three recommendations were not implemented.

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, 2020 through May 31, 2023.

The Board and Village officials did not develop a budget for the electric fund and adequately manage its financial condition.

We conducted an audit of the East Ramapo Central School District (District) to assess nonpublic school transportation. As a result of our audit, we issued a report in November 2019 identifying certain conditions and opportunities for the District management's review and consideration. Our audit included recommendations for the following findings: documentation to prove eligibility for providing transportation to nonpublic students and verification of the actual number of students instead of using estimates. To further our policy of providing assistance to school districts, we revisited the District in May/June 2022 to review progress in implementing our recommendations. Our follow-up review was limited to interviews with District personnel and inspection of certain documents related to the issues identified in our report. Although the District's Corrective Action Plan that was filed with our office indicated the District took corrective action on or before June 30, 2019 for seven of the eight audit recommendations, we found officials did not take corrective actions. Of the eight audit recommendations, six recommendations were not implemented and the status of two recommendations could not be determined.

The former Supervisor did not maintain the Town's accounting records and reports in a complete, accurate and up-to-date manner. As a result, the Town Board's (Board) ability to monitor the Town's financial operations was compromised, resulting in diminished transparency of the Town's financial operations.

District officials did not establish adequate controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control weaknesses that were communicated confidentially to officials.

The Board did not effectively manage fund balance or ensure that the Treasurer provided adequate and accurate financial reports. As a result, the Board was not transparent with taxpayers and levied more taxes than needed to fund operations.

The purpose of our budget review was to identify issues which impact the City of Yonkers' financial condition in the current and future years.

The Board did not properly audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been paid for inappropriate purposes.

District officials did not seek competition for most professional services in accordance with District policy.

Employee compensation payments were not always accurate, approved or supported. District officials did not ensure the pay rates were accurate or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments.

The Supervisor did not maintain complete, accurate and timely accounting records, and inadequate financial reports were provided to the Board. As a result, the Board lacked reliable records and reports to manage the Town's financial operations.

The Board did not ensure that Village employees appropriately used Village credit cards. As a result, employees made questionable purchases on the Village's credit cards. We reviewed all 3,108 credit card transactions paid during the audit period totaling $371,826 and found that 2,866 transactions totaling $356,610 (92 percent) did not comply with Village policy.

District officials did not develop an IT contingency plan to help them adequately secure and protect business office IT systems in the event of a disruption or disaster.

District officials did not ensure that network access controls were adequate. As a result, there is a significant risk that network resources, financial data and student information could be inappropriately altered, accessed or used. In addition to the sensitive network access control weaknesses that were communicated confidentially to officials.

District officials did not maintain a complete and accurate inventory of IT assets (computers, tablets, document cameras, etc.).As a result, District officials cannot be assured that these assets are adequately accounted for and would be detected if lost, stolen, misused or if they became obsolete.

The Controller did not effectively manage the Treasurer's office cash collection process or ensure accounts receivable were reconciled.