The Board did not properly approve and monitor projects.

District officials did not ensure that the District's network access controls were secure.

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

The Board did not properly audit claims prior to payment or ensure written quotes were obtained as required.

The Board did not effectively manage the Town's financial condition. As a result, it levied more taxes than necessary to sustain operations.

The District did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided.

Two OSC audits issued in 2010 found NC employees received benefits inconsistent with Council approvals. Most of the prior control weaknesses remain and the Council still has not established specific leave benefits of NC employees. As a result, we found inaccuracies in NC employees' accrued leave and leave payments made.

The Justice accurately recorded, deposited, disbursed and reported fines and fees in a timely manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or that all disposed of (closed) cases were properly reported to appropriate State agencies.

Officials did not establish adequate controls over the District's user accounts to prevent unauthorized use, access and loss.

The District did not claim any Medicaid reimbursements to which it was entitled.

The Town's bookkeeper maintained adequate records and the accounting records we reviewed were accurate and complete but the Supervisor did not prepare and submit appropriate reports or provide sufficient oversight of the bookkeeper.

District officials did not establish adequate internal controls to safeguard the District's user accounts.

While the District's payroll payments were paid at accurate rates, payroll payments were not always properly supported and approved, and leave time accruals were not always accurate. Further, District officials did not properly monitor the payroll and leave accrual process and they have not developed any payroll policies or procedures.

The Board did not effectively manage fund balance and reserve levels, establish multiyear plans or ensure the proper procurement of professional services and playground equipment.

The Board and District officials did not properly manage fund balance in accordance with statute.

Although the Clerk recorded, deposited, remitted and reported all tax collections, she did not always record dates of receipts or deposit or remit payments timely.

Town officials used debit cards to make purchases which resulted in a circumvention of the Town's disbursement controls and the Board did not audit all claims before payment. In addition, Town officials allowed the payroll service provider to electronically withdraw its service fees directly from the town-wide general fund checking account.

District officials generally paid employees' salaries and wages accurately, but did not establish adequate controls over payroll.

District officials generally paid employees' salaries and wages accurately, but did not establish adequate controls over payroll.

District officials did not apply for all applicable transportation aid in a timely manner and were at risk of losing $20,513 for new bus acquisitions.