The Board and District officials did not ensure goods and services were procured in accordance with applicable statutes and/or District policy and did not ensure claims were properly audited and approved prior to payment.

Two Town officials had prohibited interests in Town contracts.

Although overtime was properly approved, District officials did not monitor overtime to ensure it was accurate. Had officials established adequate controls, the District's overtime costs may have been reduced by at least $167,000. As a result, officials are paying more for overtime than necessary.

The Board did not always seek competition when procuring goods and services or ensure all claims were properly audited and approved. When goods and services are not competitively procured, they may not be procured in a cost-effective manner. Also, when claims are not properly audited, the Board's ability to effectively monitor the Town's financial operations is diminished.

The Clerk did not record, deposit, remit or report collections in a timely and accurate manner. As a result, the Board's ability to effectively monitor financial operations was diminished. Had the Board conducted the required annual audits, it may have recognized these deficiencies and taken corrective action.

District officials did not ensure network user accounts were needed, and they did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that we communicated confidentially to officials.

The Company Board did not ensure compliance with contracts or enforce the lease agreement's terms and conditions. As a result, there is an increased risk that funds could be subject to loss, theft or misappropriation.

Town officials did not adequately safeguard and account for Department assets.

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

Town officials did not establish long-term capital and financial plans to address the Town's Highway Department equipment needs.

County officials did not adequately protect the Department's electronic data containing PPSI. In addition to sensitive information technology (IT) control weaknesses communicated confidentially to officials.

The Board did not ensure that claims were adequately supported, for appropriate Village purposes and audited before payment.

In 2017, OSC issued an audit report that included findings that the Town's accounting records and reports were incomplete, inaccurate and could not be relied on to make financial decisions. The Supervisor has continued to not maintain the Town's accounting records and reports in a complete, accurate, up-to-date or timely manner. Without reliable accounting records, the Board cannot make sound financial decisions.

District officials did not establish adequate controls over network user accounts and did not develop a written IT contingency plan. As a result, the District had additional entry points for attackers to access and view personal, private and sensitive information on the network and did not have sufficient documented guidance or plans to follow to resume essential operations if an unexpected IT incident occurred. In addition to finding sensitive IT control weaknesses that were confidentially communicated to officials.

We reviewed 88 claims totaling approximately $5.5 million and found the District needs to improve the claims audit process.

BOCES officials did not always use competitive methods when procuring goods and services. We examined purchases totaling $8.2 million and found purchases totaling $1.2 million were either not competitively procured or not procured as required by the BOCES' Purchasing Regulation.

The District did not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible students, or 13 percent of the eligible student population.

While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information technology (IT) control weaknesses that we confidentially communicated to District officials.

The claims auditor did not perform a proper claims audit because she did not ensure claims had adequate supporting documentation for her review prior to approval.

Payroll payments were not always accurate and supported, and leave accrual benefits were not clearly authorized.