The Board and District officials did not ensure that online banking transactions were appropriate and secure.

District officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for accuracy and completeness.

District officials did not maintain complete and accurate inventory records to safeguard unused IT assets.

District officials did not always seek competition to procure goods and services. As a result, they may not have procured goods and services economically and in a manner that is in the best interests of taxpayers.

Town officials did not ensure IT systems were adequately secured and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials.

District officials did not establish adequate policies and procedures for network user accounts to prevent unauthorized use or access.

Tax collections were missing and not deposited timely or intact and were not remitted to appropriate parties in a timely manner. Although the Clerks reported the Clerk fees that were recorded, they did not properly deposit and remit all collections to the appropriate parties in a timely and accurate manner.

We issued a report in November 2018, identifying certain conditions and opportunities related to the collection of season passes and lift ticket revenues at the Town-operated McCauley Mountain Ski Area for the Town's management's review and consideration. Our audit included recommendations for the following findings: ski collections policies and procedures, season ski passes and lift ticket transactions. We revisited the Town in February 2022 to review the 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 limited progress implementing corrective action. Of the five audit recommendations, two recommendations were partially implemented, two recommendations were not implemented, and one recommendation is no longer applicable.

The Justices did not provide adequate oversight of Court financial activities.

We issued a report in January 2020, identifying certain conditions and opportunities related to disbursements, including payroll, for the Village's management's review and consideration. Our audit included recommendations for the following findings: recovery of inappropriate disbursements, compensating controls for the Clerk-Treasurer's duties and policies and procedures for medical reimbursements. We revisited the Village in April 2022 to review progress in implementing our recommendations. Our follow-up review was limited to interviews with Village personnel and inspection of certain documents related to the issues identified in our report. Based on our limited procedures, it appears that the Village has made progress implementing corrective action. Of the three audit recommendations, two recommendations were implemented and one recommendation was partially implemented.

The Comptroller did not adequately perform her financial recordkeeping and reporting duties or provide the Board with monthly financial reports.

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2022-23 fiscal year are reasonable.

Town officials (officials) did not adequately configure network and computer user access controls. In addition to sensitive IT control weaknesses that were communicated confidentially to officials.

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2021.

The Supervisor did not ensure that the Town's accounting records and reports were complete, accurate, up to date, reliable or timely. As a result, the Board's ability to monitor the Town's financial affairs, accurately assess the Town's financial condition and make sound financial decisions was compromised.

When purchasing goods or services, Village officials did not always seek competition as required by law or Village's procurement policy.

Although Village Court officials properly collected, deposited, reported and remitted fines and fees, they did not maintain accurate records and reports.

Corporation officials did not always seek competition or maintain adequate documentation of purchasing processes when procuring goods and services.

City officials did not implement all recommendations in our previous budget review letter when preparing the 2022-23 proposed budget. As a result, we found that certain significant revenue and expenditure projections in the 2022-23 proposed budget continue to be unreasonable and other matters that require City officials' attention.

Although the Board evaluated projects prior to approval, the Board did not adequately establish and document its evaluation and approval process. In addition, the Board did not properly monitor the performance of businesses receiving financial benefits.