The Board did not ensure that information technology (IT) assets were adequately safeguarded.

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

The Justice collected, deposited, disbursed, recorded and reported the fines and fees we reviewed in an accurate and timely manner.

The Board did not ensure goods and services were procured competitively and in accordance with the Library's policies. Therefore, taxpayers do not have assurance that the best prices were obtained.

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

District officials did not adequately apply established information technology (IT) controls to ensure personal, private and sensitive information (PPSI) was protected from unauthorized access, use and loss.

We found District officials accurately calculated the payments for unused leave accruals for the payments we reviewed.

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

District officials did not properly authorize and monitor overtime for non-instructional employees or review the overtime payment calculations.

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

Town officials did not adequately oversee highway purchasing, planning and interfund charges.

The Board did not establish adequate controls over cash receipts and disbursements.

Village officials did not accurately bill State Parks for water usage.

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

Corporation officials awarded projects in accordance with established guidelines, but once funds were disbursed, officials generally did not follow-up with businesses to ensure they complied with their agreements.

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

Justice Court (Court) fines and fees were not properly accounted for.

Although District officials had some good controls over disbursements, the Board did not always provide adequate oversight of the Treasurer's activities.

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our Office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

The Tompkins County Development Corporation (TCDC) Board of Directors (Board) properly oversaw operations.