Interest earnings were not maximized.

Village officials did not establish appropriate controls over employee leave time.

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County's proposed budget for the 2021 fiscal year are reasonable.

Based on the results of our review, we found that the significant revenue and expenditure projections in the tentative budget are reasonable. The Town's 2021 tentative budget includes a proposed tax levy of $60,177,065.

Although the Justices accurately collected, recorded and deposited fines and fees, they did not disburse or report all fines and fees in a timely and accurate manner.

The Board did not provide adequate oversight of the disbursement process and the Supervisor did not maintain complete, accurate and timely accounting records and reports.

Our review considered City officials' projections in response to the potential impact of the COVID-19 pandemic (pandemic). Based on the results of our review, we found that the significant revenue and expenditure projections in the 2021 proposed budget are reasonable. However, due to the continuous evolving circumstances caused by the pandemic, City officials should carefully monitor revenues and expenditures and make adjustments to the budget as needed throughout the year as more information becomes available.

District officials did not effectively manage financial condition.

The Board and District officials can better manage fund balance and reserves.

The Town Clerk (Clerk) did not record, remit and report all collections received in a timely and accurate manner.

While all purchases reviewed were for appropriate District purposes, District officials did not use a competitive process to procure goods and services.

Based on the results of our review, except for certain matters, the significant revenue and expenditure projections in the proposed budget appear reasonable. Continually evolving circumstances caused by the pandemic may require adjustments to the budget throughout the year as more information becomes available.

We issued an audit report in August 2017 identifying certain conditions and opportunities for City management's review and consideration. To further our policy of providing assistance to local governments, we revisited the City in May 2020 to review progress in implementing our recommendations and verify the implementation of the City's corrective action plan (CAP) submitted for the 2017 audit. Based on our limited procedures, it appears that the City has made progress implementing corrective action. Of the nine audit recommendations, three recommendations were fully implemented, five recommendations were partially implemented and one recommendation was not implemented.

The Board and District officials did not adopt realistic budgets or maintain reasonable levels of fund balance. However, reserves were generally funded at reasonable levels or within legal limits.

District officials did not establish adequate IT controls over user access to protect against unauthorized use, access and loss.

The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector's records were insufficient to determine whether she deposited money in a timely manner.

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

The District's network was not adequately secure to protect the student information system (SIS) against unauthorized use, access and loss.

The Board and District officials did not adopt realistic budgets and effectively manage fund balance and reserves.

The Board and District officials could improve controls over noninstructional payroll payments.