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

District officials did not ensure network user accounts were adequately managed. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials.

The Board of Education (Board) and District officials did not ensure fixed assets were recorded and accounted for properly.

District officials properly established and managed the South Station capital project.

The Board and District officials did not properly manage fund balance and reserve funds

District officials did not properly maintain e-records in accordance with applicable legal and regulatory requirements.

BOCES officials did not ensure the administrator returned forfeited funds from the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely manner

The Board and District officials did not properly manage Project change orders.

District officials did not always procure goods and services in accordance with Board policies and applicable statutory requirements.

The Board and Supervisor did not effectively manage the Town's financial operations, and were unaware of the Town's true financial position, because the Supervisor did not maintain accurate accounting records and reports.

District officials did not establish adequate controls over user accounts and software updates to help prevent against unauthorized use, access and loss. Sensitive IT control weaknesses were communicated confidentially to officials.

Although District officials entered into written agreements with the 15 professional service providers we reviewed, they did not always seek competition for professional services in accordance with District policy. As a result, services may not have been procured in the most economical manner and in the best interest of the taxpayers.

The Board did not provide adequate oversight of financial operations.

The Board and District officials did not properly manage fund balance and reserves. As a result, real property taxes were higher than necessary.

The County Clerk and Surrogate's Court are responsible for maintaining up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New York State Finance Law Section 184, the Treasurer is required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and other properties deposited into court and ordered into her custody.

The Board and District officials properly planned, authorized contracts and accounted for the ongoing project.

The Clerk-Treasurer did not properly deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, falsifying business records, forgery and official misconduct. In December 2021 she pleaded guilty to petit larceny and paid restitution to the Village. The Board of Trustees (Board) did not monitor the Clerk-Treasurer's work, implement compensating controls, or audit the records as required.

The District's Internet connectivity met the Federal Communications Commission's recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download speed was 127 Mbps.

The Board and officials did not establish realistic budgets. Also, the Board did not review periodic financial reports to monitor the budget and finances and did not establish a comprehensive written multiyear financial plan.

We reviewed 100 claims totaling approximately $5.3 million and found that they were adequately documented and for appropriate purposes. However, the District needs to improve the claims audit process because some claims were not subject to an independent claims audit and some were not properly approved before they were paid.