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.

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.