The Board and Town officials did not adequately safeguard and account for Highway Department (Department) assets.

The Board did not ensure that officials and employees procured goods and services in accordance with the procurement policy.

The Board could improve its budgeting and management of fund balance and reserves.

The Board did not annually audit the records of all officers and did not properly audit claims.

The Board did not develop a disaster recovery plan and Town officials did not monitor compliance with the acceptable use policy and manage system access.

The Board did not effectively monitor expenditures and fund balance and did not ensure that reserve transactions were transparent to the public.

The Board maintained a lax control environment and did not carry out its responsibility to oversee financial operations and safeguard District assets.

The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the City School District's general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Our review of the proposed 2020-21 budget disclosed the following issues which should be reviewed by City officials for appropriate action. The School District's 2020-21 budget request is $661.7 million for appropriations; however, the City's Executive Budget contains revenues for the District of $639.2 million, resulting in a budget gap of at least $22.5 million. The City is projecting unassigned general fund balance of $39 million at the end of the 2019-20 fiscal year, however, this includes $97 million in Aid and Incentives to Municipalities (AIM) revenue that has been deferred indefinitely. Before finalizing the budget, the City should review fund balance projections as the result of changes to State aid. This is an important step because the City is appropriating almost all of the projected available fund balance. As a result, the City's appropriation of $33 million in the general fund may not be available. We estimate that the appropriations for overtime for police and firefighting are likely underestimated by as much as $2 million and $4 million, respectively.

The Office of Public Administrator (PA) guidelines regarding the sale of estate real property state that the PA shall determine fair market value and sell all real property or cooperative apartments at public auction or by private sale at the highest and best price available. The Administrator did not always get a professional appraisal for estate houses before listing them for sale.

The Board of Fire Commissioners (Board) did not properly manage District financial operations and the Treasurer did not maintain accurate and reliable accounting records.

Significant revenue and expenditure projections in the proposed budget are reasonable. Although the City appears to have budgeted sufficiently for termination salary payments for the 2020-21 fiscal year, we caution the City that its continued practice of borrowing to fund these operating costs is not fiscally prudent. The City has improved its projections for overtime costs in certain departments. However, it does not appear that the total appropriation will be sufficient. The City's proposed budget includes a tax levy of $46.6 million which is $4,136 above the limit established by law.

District officials did not monitor or properly safeguard information technology (IT) assets. (As of September 2019, the District's inventory records had 4,774 IT assets.)

The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through March 11, 2020.

The Board and District officials could improve their budgeting practices.

The Board and District officials need to improve budgeting practices.

The Board did not adopt long-term plans or adequately safeguard the Town's IT assets.

District officials did not adequately safeguard online banking transactions.

The District's financial condition has significantly declined and the Board did not adopt a multiyear financial plan.

In most respects, District officials established adequate controls to safeguard assets.

The Board did not appropriately manage the District's fund balance or ensure that reserve funds were properly established and reasonably funded.