The Board and Clerk-Treasurer did not properly monitor selected financial activities. As a result, total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the transparency of Village financial operations was compromised, and taxpayers were not assured the Board was effectively monitoring airport operations and financial condition.

Certain significant revenue and expenditure projections in the proposed budget are unreasonable. Furthermore, officials' continued practice of using debt to pay for recurring costs is imprudent.

The Board and Supervisor did not provide adequate oversight of non-payroll disbursements. As a result, there is an increased risk that errors or irregularities could occur and remain undetected and uncorrected.

Based on the results of our review, the significant revenue and expenditure projections in the City's 2023-24 proposed budget are reasonable. However, we identified certain revenue and expenditure projections and other matters that should be reviewed by the Mayor and Council. In addition, City officials did not implement all of the recommendations in our previous review letter when preparing the 2023-24 proposed budget.

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 did not ensure that all cash disbursements were for appropriate Company purposes or supported. Of the $3.6 million in disbursements made during the two-year audit period, we reviewed 373 disbursements totaling $653,480 and found disbursements totaling $585,792 were for inappropriate purchases and/or not supported.

Town of Chemung (Chemung) officials did not adequately monitor the Chemung and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement's highway service labor costs. Officials did not establish procedures to evaluate labor costs by town.

District officials did not properly monitor and account for the fixed assets that we tested. Officials maintained incomplete and inaccurate records and did not perform a physical inventory count since 2018.

The Board and District officials did not properly manage the District's fund balance and reserves. As a result, the District levied more taxes than needed to fund operations.

District officials did not establish adequate network controls for nonstudent user accounts to help prevent unauthorized access. As a result, the District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated to officials.

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.