The City Council and officials did not have adequate financial information for the effective management of operations and, as a result, the City lost its credit rating.

District officials could improve controls over online banking procedures.

The Board and District officials did not properly use and manage fund balance and reserves.

The Legislators and County officials could improve controls over information technology (IT).

The Board and Town officials need to continue to improve their management and oversight of the Town's financial condition.

District officials did not follow their investment policy. As a result, officials did not maximize interest earnings for the District.

Tuition billings for District students enrolled in out-of-district programs were not always accurately calculated or properly supported.

The Town Supervisor did not maintain up-to-date records and reports.

The Board did not adequately monitor cash receipts and disbursements.

The Board did not effectively manage the Town's financial condition.

The Mayor and Council did not adopt structurally balanced budgets, properly monitor the City's financial operations or take appropriate actions to maintain the City's fiscal stability.

District officials did not establish eligibility for and maintain an inventory of textbooks loaned to nonpublic school students.

The Clerk did not record, deposit or disburse all money timely and accurately.

The Department's cash receipts were not always collected, recorded or deposited timely.

The Board did not adopt or enforce adequate disbursement policies.

The Village Board and officials need to improve controls over water fund financial operations.

Significant estimated revenues and budgeted expenditures in the $71.7 million adopted budget for the 2020-21 fiscal year are not reasonable. District officials were unable to produce sufficient documentation that their appropriations for employee benefits, the re-institution of its athletics program, and certain utilities are adequate. Additionally, overtime costs will need to be monitored closely to ensure they do not exceed budgeted appropriations. Consequently, the 2020-21 appropriations may be underbudgeted by at least $2.7 million and the District may not have sufficient resources to meet its financial obligations unless the Superintendent and Board implement budget cuts in the 2020-21 budget.

District officials need to improve budgeting practices to more effectively manage fund balance.

The Board did not ensure that certain credit card charges were supported, for appropriate purposes or paid timely.

Authority officials did not ensure that information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.