The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget.

The Board did not properly oversee the Village's financial operations and the Justice Court did not properly account for court funds.

The extra-classroom activity (ECA) clubs did not maintain adequate records. Therefore, we could not determine whether all funds received and disbursed were properly accounted for.

The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget.

The Board and District officials have not developed and adopted a comprehensive written IT contingency plan.

The Justices did not provide adequate oversight of cash receipts, deposits and accounting records during the tenure of the former court clerk (clerk).

Officials did not adequately secure and protect the City's information technology (IT) systems against unauthorized use, access and loss.

The Board did not ensure there were no prohibited conflicts of interest and allowed claims to be paid prior to audit and approval.

Extra-classroom activity (ECA) and event admission funds were not adequately safeguarded or properly accounted for.

Although tax collections were generally recorded and deposited accurately and in a timely manner, the Clerk did not Remit collections to the Town Supervisor weekly, as required.

The Board and District officials did not adequately safeguard online banking transactions.

Software installed on computers and mobile devices is not always appropriate and necessary.

District officials did not always seek competition for the purchase of goods and services not subject to competitive bidding, as required by the District's procurement policy.

Officials effectively managed most aspects of financial condition.

The Treasurer did not file annual financial reports with OSC for fiscal years 2015-2019 in compliance with General Municipal Law.

District officials generally used a competitive process to procure goods and services. However, they did not periodically seek competition for professional services.

Town officials generally did not seek competition when purchasing goods and services.

The Board did not provide adequate financial operations oversight.

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.