The Justices did not ensure all collections were properly collected, recorded, deposited, reported and remitted in a timely and accurate manner, or that all adjudicated cases were reported.

The former Treasurer did not record and deposit collections in an accurate manner.

The Clerk did not record, deposit, disburse or report all money collected in a timely and accurate manner.

The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law (GML), at the most favorable terms or in the best interest of District taxpayers.

Significant revenue and expenditure estimates in the tentative budget are reasonable. The Village's tentative budget includes a tax levy of $12,029,454, which is within the limit established by law

The Justices did not provide adequate oversight of Court operations. As a result, errors and irregularities were found in the Court's records.

District officials did not demonstrate that certain goods and services were procured in accordance with the New York State General Municipal Law (GML) or the District’s procurement policies.

City officials did not always assess and bill garbage fees in accordance with the City Code (Code). Officials also did not provide adequate oversight or develop policies and procedures for assessing and billing garbage fees.

The Board did not provide adequate oversight of financial operations. The Board did not develop financial procedures for collections and disbursements, periodically monitor the budget or ensure the constitution (bylaws) were followed. As a result, neither the Company nor we were able to confirm all money was recorded and deposited intact.

The purchasing agent did not ensure purchases adhered to the District's purchasing policy for goods and services not subject to competitive bidding. As a result, the purchasing agent approved 17 purchases totaling $150,961 without knowing whether the purchases were a prudent and economical use of taxpayer money, and in the District's best interest.

BOCES officials did not properly monitor and account for fixed assets. Thirty-two (64 percent) of the assets tested and valued at $64,300 were not properly accounted for.

City officials did not establish adequate controls to safeguard the network against unauthorized access or disruption.

The Council did not provide sufficient oversight of the BID and the BID Plan lacked sufficient detail to allow City officials to adequately monitor the use of BID funds. As a result, the Council cannot evaluate the BID's effectiveness in achieving program goals or ensure the appropriate use of BID funds.

District officials did not establish adequate controls over user accounts to help prevent against unauthorized use, access, and loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were communication confidentially to officials.

We reviewed 100 claims totaling $846,279 and determined they were for appropriate purposes and generally supported by adequate invoices and/or other documentation. However, none of these claims were independently reviewed and approved prior to payment.

Town officials did not accurately maintain Department employee leave records. Leave balances for the former Deputy Highway Superintendent (Deputy) from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this, 272.5 hours was from leave time not being properly recorded, while 89 hours was attributed to the Deputy's failure to use sick leave for lost time due to an occupational injury, which resulted in an overpayment of his health and dental premiums of $6,411.

District officials did not accurately calculate separation payments or benefits for five of the 10 employees that we reviewed. Officials made separation payments totaling $38,477 that were inconsistent with language in the employees' CBA or employment contract.

The Board and District officials did not properly manage fund balance and reserves.

Officials did not establish non-resident tuition (NRT) rates in the best interest of District taxpayers.

Town officials did not provide adequate oversight of water fund operations.