The Board and Treasurer did not appropriately and securely execute check signatures for non-payroll checks between July 1, 2021 and June 30, 2023.Although the checks we reviewed were disbursed for what appear to be legitimate District purposes, when the Treasurer does not maintain control of his electronic signature, the chances of unauthorized checks being signed increases.

District officials did not monitor users’ compliance with the District’s AUP.

The Board did not develop realistic budgets. Estimated revenues were underestimated and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s fund balance policy (policy) limit.

The Board did not develop realistic budgets. Budgeted appropriations were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling $677,000.

District officials did not properly bill tuition for nonresident foster care students enrolled at the District. As a result, as of September 30, 2023, officials had not billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and billed and collected $12,452 in tuition it was not entitled to for the 2019-20 through 2021-22 school years.

District officials did not always approve, support and monitor overtime. As a result, overtime expenditures exceeded budgeted overtime by $49,576 during the audit period and officials increased the risk that employees may have been paid for unnecessary overtime.

District officials did not claim State aid totaling $145,164 for nonresident homeless students during the audit period because the Superintendent was not aware that the District could claim this aid.

As of June 30, 2023, Questar BOCES had IT assets with an original cost of $28.5 million (44,305 items) accounted for in its inventory that were either purchased for a component school district or for use at Questar BOCES. Based on our review, Questar BOCES officials properly accounted for all 817 IT hardware assets reviewed with a purchase value of $612,386 and ensured assets declared surplus were properly disposed.

Town officials ensured the CPF collections we examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. Town officials also ensured the debt service payments we reviewed were for legitimate CPF purposes and properly allocated.

Town officials from all five Towns ensured disbursements were proper and supported, and debt service payments were for legitimate CPF purposes and properly allocated. However, Town of Riverhead officials did not always record dates collections were received or deposit payments in a timely manner.

Town officials ensured disbursements were proper and supported. However, Town officials did not always follow the Town’s collections procedures and, as a result, did not always maintain complete collections records or deposit collections in a timely manner.

Town officials ensured the CPF collections we examined were properly supported, recorded and deposited in full and that disbursements were proper and supported.

Town officials ensured the CPF collections we examined were properly supported, recorded, and deposited in full and that disbursements were proper and supported.

Town officials ensured the CPF collections we examined were properly supported, recorded and deposited in full and that disbursements were proper and supported.

District officials did not adequately account for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 percent) were not properly accounted for during our 50-day test period.

The Board did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied than needed to fund operations.

District officials did not always properly monitor and account for the capital assets that we tested, and did not conduct periodic physical inventories to help ensure the records were accurate and complete and the assets were on hand. The last physical inventory was completed in 2017 and officials only updated the District’s asset records on an annual basis thereafter. As a result, officials may be unable to identify lost or stolen items.

The Clerk-Treasurer accurately recorded collections. However, the collections were not always recorded and deposited in a timely manner and the Board of Trustees (Board) did not establish adequate controls for collections.

The Board of Trustees (Board) did not ensure compliance with the Village's credit card policy.