Based on the results of our review, we found that the significant revenue and expenditure projections in the 2023-24 proposed budget are reasonable.

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.

Based on the results of our review, we found that the significant revenue and expenditure projections in the 2023-24 proposed budget are reasonable.

Village officials did not establish adequate controls over the Department's financial activities, resulting in $16,525 in unaccounted for collections.

The Board did not transparently plan or sufficiently monitor the Project. As a result, total costs to complete the Project exceeded the grant revenues received by $256,302 and contributed to the declining fund balance in the Village's general fund.

The Board did not effectively audit claims prior to payment. As a result, disbursements were made for unsupported and/or improper claims and were not in the taxpayers' best interest. During the audit period, the Board approved 890 claims totaling $8.2 million.

District officials did not properly manage fund balance. They improperly encumbered funds and improperly restricted surplus funds in a debt reserve. As a result, District officials were not transparent with taxpayers and maintained real property taxes at a level higher than necessary to fund operations.

District officials did not establish adequate controls over user accounts to help prevent against unauthorized use, access and loss nor did they establish an adequate IT contingency plan. Sensitive IT control weaknesses were also communicated confidentially to officials.

Town officials did not establish long-term capital and financial plans, which provide a framework to assess the Town's capital and financial needs and identify appropriate funding and financing approaches to address them.

The Treasurer did not perform his duties in accordance with statutes. Instead, the Village Clerk (Clerk) performed many of the Treasurer's duties creating a lack of segregation of duties. Neither the Board, nor the Treasurer, provided oversight to compensate for these incompatible duties.

District officials did not monitor employee compliance with the acceptable Internet use policy (AUP) on the District's network. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials.

The former Supervisor did not maintain timely, complete and accurate accounting records to allow the Board and department heads to monitor finances and prepare adequate budgets.

We examined files for all 37 new employees hired during the 2021-22 school year, which included nine teachers, two administrators, 15 substitute teachers, nine monitors and two summer helpers.

The Board and officials did not properly approve or monitor agreements for PTEs. Without adequate controls over PTEs, the Board cannot be assured that PTEs are being employed and compensated as the Board intended.

The Board and District officials did not provide proper oversight of the ECA funds. When complete records are not maintained, it increases the risk of errors and/or theft without detection. It also compromises the Board's ability to monitor the financial operations of the ECA clubs.

Town officials did not establish long-term capital and financial plans, which provide a framework to assess the Town's capital and financial needs and identify appropriate funding and financing approaches to address them.

We issued a report, dated April 2019, identifying certain conditions and opportunities for Town management's review and consideration. Our audit included recommendations regarding the Town Supervisor's fiscal responsibilities. To further our policy of providing assistance to local governments, we revisited the Town on December 16, 2022, to review progress in implementing our recommendations. Our follow-up review was limited to interviews with Town personnel and inspection of certain documents related to the issues identified in our report. Based on our limited procedures, the Town has made progress implementing corrective action. Of the 16 audit recommendations, 10 recommendations were implemented, three recommendations were partially implemented, two recommendations were not implemented and one recommendation was no longer applicable.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.