District websites did not always provide the public with transparent and comprehensive financial information. Often, required and important financial information was not posted or posted in hard to find locations. Therefore, taxpayers and other interested parties did not have readily available information to make informed decisions.

District websites did not always provide the public with transparent and comprehensive financial information. Often, required and important financial information was not posted or posted in hard to find locations. Therefore, taxpayers and other interested parties did not have readily available information to make informed decisions.

District websites did not always provide the public with transparent and comprehensive financial information. Often, required and important financial information was not posted or posted in hard to find locations. Therefore, taxpayers and other interested parties did not have readily available information to make informed decisions.

District websites did not always provide the public with transparent and comprehensive financial information. Often, required and important financial information was not posted or posted in hard to find locations. Therefore, taxpayers and other interested parties did not have readily available information to make informed decisions.

District websites did not always provide the public with transparent and comprehensive financial information. Often, required and important financial information was not posted or posted in hard to find locations. Therefore, taxpayers and other interested parties did not have readily available information to make informed decisions.

City officials did not maintain accurate and complete financial information to adequately manage operations.

City officials did not adequately safeguard IT resources to ensure PPSI was protected. The failure to protect PPSI can have significant consequences on the City, such as reputation damage, lawsuits, a disruption in operations or a security breach.

Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records were maintained, and adequate supporting documentation and approvals were obtained.

The Board of Fire Commissioners (Board) did not establish adequate controls over cash receipts and disbursements.

District officials did not always use a competitive method to procure professional services or enter into written agreements with service providers.

Online banking transactions we reviewed were appropriate, properly supported and authorized, however the Board needs to ensure transactions are secure.

The Justice Court did not properly account for court funds.

Town officials did not develop adequate controls to ensure Department cash collected is accurately recorded and deposited timely and intact.

District officials did not ensure that separation payments are accurately calculated, supported and disbursed. We question payments to three employees totaling $108,963.

Overall, Court funds were properly recorded, deposited and reported during our audit period.

The Board and District officials did not adequately safeguard PPSI.

District officials have not established adequate controls to ensure that financial activities are properly recorded and reported, and cash is safeguarded.

The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw provisions and good business practices.

We issued a report in February 2015, identifying certain conditions and opportunities for Town management's review and consideration. To further our policy of providing assistance to local governments, we revisited the Town in February 2020 to review progress in implementing our recommendations. The review focused on the 2018 and 2019 fiscal years, when the Town's records and reports were maintained by the former Town Supervisor. Of the nine audit recommendations, two recommendations were partially implemented and seven recommendations were not implemented.

The Board ensured the $745,000 in cash receipts were deposited, recorded and reported and disbursements we reviewed were proper and supported.