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.

Village officials did not properly approve, document or control overtime for employees. During our audit period, the Village paid eight employees a total of $149,964 in overtime that was not properly approved or supported by the employees' timecards.

District officials did not properly claim State aid for special education students who received services in summer placements. As a result, as of June 30, 2023, the District had not claimed $55,771 in State aid to which it was entitled, of which $52,640 would have already been received and benefited the District if claimed in a timely manner. The District also claimed $8,569 in aid to which it was not entitled.

he Justices and Board did not provide adequate oversight of Court financial activities. As a result, the former court clerk was able to misappropriate more than $59,000, or 38 percent of the fines, fees and surcharges collected between January 1, 2016 through May 31, 2021. In August 2023, the former court clerk pleaded guilty to grand larceny in the second degree, corrupting the government in the second degree, tampering with records in the first degree and official misconduct. In October 2023, the former court clerk was sentenced to serve six months in jail and pay more than $59,000 in restitution.

The Village is located in Orange County. Chapter 206 of the Laws of 2023 (the “Village of Washingtonville Deficit Financing Act”) authorizes the Village, subject to the provisions of Local Finance Law (LFL) Section10.10, to issue debt not to exceed $4.5 million to liquidate the accumulated (actual) deficits in the general fund, water fund, sewer fund and capital projects fund as of May 31, 2023, including the remaining principal amount of any budget, deficiency and/or revenue anticipation notes outstanding at the time the deficit bonds or notes are issued. During the time that LFL Section 10.10 is in effect, the Village's tentative annual budgets must be submitted to the Office of the New York State Comptroller for examination and recommendations.

District officials did not adequately secure the District's network user accounts, establish physical controls, maintain complete and accurate inventory records for IT equipment or develop an IT contingency plan.

The Board and District officials were not transparent with taxpayers and did not effectively manage fund balance and reserves.

The Board of Education (Board) and District officials did not always procure goods and services in a competitive manner. Officials did not update the procurement policy or ensure that employees followed New York State General Municipal Law (GML) when procuring goods and services. As a result, goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer dollars were not expended in the most prudent and economical manner.

District officials did not adequately manage and monitor fuel access and usage or account for fuel inventory. As a result, seven enabled fuel user accounts were not needed and authorized transportation department employees completed 117 usage transactions during our test period by sharing Personal Identification Numbers (PINs) and/or vehicle fobs to fuel buses. This reduces accountability and increases the risk that fuel could be stolen or misused without detection.

District officials developed a comprehensive investment program but did not effectively manage the program. During the 17-month audit period, the District earned $539 from money on deposit in the District's checking and money market accounts, which had average available funds for investing of $845,365. Had officials considered other legally permissible investment options, the District may have earned an additional $38,700 more than earned.