The Board did not provide adequate oversight of the District's financial operations.

The Board did not adequately audit claims and it authorized some unallowable claims to be paid prior to audit.

District officials did not ensure user access controls were appropriate and secure.

We issued a report, dated July 21, 2017, identifying certain conditions and opportunities for the Board's review and consideration. To further our policy of providing assistance to local governments, we revisited the Village beginning in August 2020 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, the Village has demonstrated limited progress implementing corrective action. Of the seven audit recommendations, one recommendation was fully implemented, four recommendations were partially implemented and two recommendations were not implemented.

Officials did not adequately secure and protect the Village's IT systems against unauthorized use, access and loss.

District officials did not maintain accurate and consistent capital asset records to ensure District assets were monitored and safeguarded.

The Supervisor did not ensure that the Town's accounting records and reports were complete, accurate, up-to-date or timely.

The Board and District officials made disbursements that were not in compliance with New York State General Municipal Law and the District's policies.

District officials did not adequately manage network user accounts or develop and adopt a written disaster recovery plan. As a result, District has an increased risk that it could lose important data and suffer serious interruption in operations.

The Board did not provide adequate oversight of Authority operations.

The Assessor did not properly administer select real property tax exemptions.

District officials did not maximize interest earnings. During the audit period, the District's interest earnings totaled $72,555, but the District could have earned another $367,963 if officials invested available funds in a financial institution that offered higher interest rates.

The Board did not establish adequate controls or provide adequate fiscal oversight of the Treasurer. As a result, District assets were not safeguarded.

The Board and District officials did not effectively manage financial condition.

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

The Board properly planned the waste water treatment plant (WWTP) project but could have better managed certain aspects of the project.

The Board did not properly manage pool project donations or disbursements.

Extra-classroom activity (ECA) funds were not properly accounted for and deposited timely.

County officials did not use competitive methods to obtain and renovate temporary courthouse space.

The Board did not establish adequate controls over payroll and employee benefits payments.