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.

The follow-up review was limited to interviews with district personnel and inspection of certain documents related to the issues identified in the initial report. Based on limited procedures, the district has made minimal progress implementing corrective action. Of the eight audit recommendations, six recommendations were not implemented, and two recommendations were fully implemented.

The Supervisor did not maintain the Town's accounting records and reports, as required, in a complete, accurate, up to date or timely manner. Without reliable accounting records, the Town Board (Board) cannot make sound financial decisions.

We issued a report, dated December 9, 2016, identifying certain conditions and opportunities for the Board and BOCES officials' review and consideration. Our audit included recommendations for the following findings: multiyear planning and software management. We revisited the BOCES beginning in August 2022 to review progress in implementing our recommendations. Our follow-up review was limited to interviews with BOCES personnel and inspection of certain documents related to the issues identified in our report. Based on our limited procedures, BOCES has made progress implementing corrective action. Of the 12 audit recommendations, five recommendations were fully implemented, four recommendations were partially implemented, two recommendations were not implemented and one recommendation is no longer applicable.

District officials did not accurately report the district's surplus fund balance, maintain surplus fund balance within the statutory limit or maintain all reserve funds at reasonable levels. As a result, officials reduced the transparency of district finances and kept $8 million from productive use. Although the district had relatively modest property tax increases each year, the increases may not have been necessary. The district's surplus fund balance exceeded the statutory limit by about $8 million (9.2 percentage points) as of June 30, 2021. While officials reported that the district's surplus fund balance exceeded the legal limit by $1.6 million, officials also overstated accrued liabilities, non-spendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 million. Officials could not provide us with evidence that the board properly established the employee benefit accrued liability reserve. As of June 30, 2021, the reserve had a balance of $3.6 million that exceeded the liabilities eligible to be paid from the reserve by $1.5 million.

We issued a report, dated September 13, 2019, identifying certain conditions and opportunities for Town management's review and consideration. Our audit included recommendations for the following findings: procurement of goods and services and using competition for professional services. We revisited the Town beginning in September 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, it appears that the Town has not made progress implementing corrective action as none of the four audit recommendations were implemented.

The follow-up review was limited to interviews with district personnel and inspection of certain documents related to the issues identified in the initial report. Based on limited procedures, the district has made progress implementing corrective action. Of the five audit recommendations related to separation payments, one recommendation was fully implemented, one recommendation was implemented with alternate corrective action, two recommendations were partially implemented, and one recommendation was not implemented.

District officials did not properly approve, monitor and control overtime worked by the Facilities and Operations Department (Department) employees. The Department's overtime costs were 97 percent of the District's total overtime costs during our audit period.

District officials (officials) could achieve cost-savings by offering a buyout in lieu of health insurance coverage.

Officials did not ensure that leave accruals were accurate or payments for unused leave and separation payments were authorized and calculated correctly.

School officials did not ensure that network and financial software access controls were adequate. As a result, data and personal, private and sensitive information (PPSI) are at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials.

We issued a report, dated March 29, 2019, identifying certain conditions and opportunities for Town management's review and consideration. Our audit included recommendations for the following findings: information technology (IT) policies and procedures, unnecessary user accounts, security awareness training, hardware and software inventories and disaster recovery plan. We revisited the Town beginning in July 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 made progress implementing some corrective action. Of the six audit recommendations, two recommendations were fully implemented, one recommendation was partially implemented, and three recommendations were not implemented.

District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users' access and permissions. Officials at the District also did not monitor online banking transactions. As a result, the risk that the District may become the victim of a cybercrime and experience financial losses is heightened.

We issued a report, dated April 5, 2019, identifying certain conditions and opportunities for Town management's review and consideration. Our audit included recommendations for the following findings: budgeting, multiyear financial and capital plans, and contracts and agreements. We revisited the Town beginning in September 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, it appears that the Town has made very limited progress implementing corrective action. When we met with the Town Supervisor (Supervisor), he stated that a prior Board member who was on the Board for the first two years of his term informed him that all recommendations related to the audits had been addressed. However, no verification of corrective action was done by the Supervisor. Therefore, of the eight audit recommendations, one recommendation was fully implemented, and seven recommendations were not implemented.

District officials did not accurately pay tuition for foster care students enrolled at other school districts.

The Board did not effectively audit claims prior to payment. As a result, disbursements were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims totaling $824,330, 166 claims totaling $601,662 should not have been approved for payment.

The Board did not establish adequate controls over financial activities to safeguard assets.

The Supervisor did not maintain complete and accurate financial records of Town operations and did not file required annual financial reports. As a result, the Town Board's (Board's) ability to monitor the Town's financial operations and make sound financial decisions was compromised, and the transparency of Town financial operations is diminished.

The Board and School officials did not ensure collections were properly accounted for and deposited timely. Also, the School's cash receipts policy was inadequate and officials did not enforce the policy.