BOCES officials did not develop and manage a comprehensive investment program. During the 12-month audit period, BOCES held $7.4 million in money market accounts and earned interest totaling $105,000, and held $4.6 million in non-interest bearing accounts. Had officials considered other available investment options, BOCES may have earned $448,000 in investment income, or $343,000 more than the $105,000 earned during our audit period.

District officials did not develop and manage a comprehensive investment program. During the 22-month audit period, the District had an average of $12.4 million in operating and debt service funds available for investing, and earned $154,099 in investment earnings. Had officials utilized their investment accounts more effectively, the District may have earned $356,452, or $202,353 more than the $154,099 of investment earnings during our audit period.

District officials did not properly bill and collect tuition for nonresident foster care students enrolled at the District. As of March 27, 2023, the District had not collected $59,336 of tuition billed and did not bill $4,345 for tuition due. As a result, the District had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through 2021-22 school years.

The North Chautauqua County Water District's (District's) Board (Board), County Legislature (Legislature) and other County officials did not adopt realistic budgets, routinely monitor the District's financial operations or take appropriate actions to maintain the District's fiscal stability. As such, all County taxpayers have been funding District operations instead of just the real property owners who benefited from the District's services.

District officials did not properly claim State aid for special education students who received services in 10-month public and summer placements. As a result, as of April 30, 2023, the District will not benefit from $28,832 in State aid that was not claimed and had not claimed an additional $224,976 in aid, of which $195,844 would have already been received if claimed in a timely manner. Officials also claimed and received $57,650 in aid to which the District was not entitled.

Officials did not provide adequate oversight of water fund operations.

District officials generally paid the 33 employees we tested accurately and properly calculated their leave accruals.

BOCES' capital asset records were not complete or accurate to ensure that assets were accounted for and protected from loss, theft, misuse and obsolescence. We selected 94 capital assets purchased for $247,918 and identified one or more exceptions for 49 capital assets purchased for $115,351 (two capital assets, with a purchase price of $4,437, had more than one exception).

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, 2021 through September 22, 2023.

The Board did not properly audit claims before payment. As a result, there was an increased risk that improper or unsupported payments could have been made and may not have been detected and corrected.

BOCES' capital asset records were incomplete and inaccurate.

Although the 230 charges reviewed totaling approximately $40,000 were for appropriate District purposes, charges were not properly approved or adequately supported. All 230 charges had one or more exceptions that could have led to potentially inappropriate card use.

The Board did not always properly audit claims before approving them for payment. Due to insufficient documentation, we were unable to determine and the Board was unable to support they approved claims before payment. We reviewed 71 claims (out of 353 claims) totaling approximately $55,100 and determined that Town officials did not comply with the Town's procurement policy.

The Town Board (Board) and Town officials did not ensure that credit card purchases were supported and for proper Town purposes. The former Director of Finance (former Director) was arrested in September 2022 for charges relating to her use of the Town's credit card. She pleaded guilty to disorderly conduct in December 2022. Additionally, the Board and Town officials did not ensure Finance Office payroll was accurate and supported.

District officials did not ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District's network user accounts were unneeded and additional entry points that could have been used to inappropriately access the network and view personal, private and sensitive information (PPSI), make unauthorized changes to records, deny legitimate access to electronic information, or gain access to or control over other information technology (IT) functions.

The Town Board (Board) did not consistently seek competition for purchases or avoid conflicts of interest. As a result, goods and services may not have been procured in a cost-effective manner.

The Board and Treasurer did not properly manage the Department's finances. The Board did not adopt realistic budgets or take an active role in monitoring Department finances. As a result, the operating budget was underestimated by $29,667 in 2021 and by $33,298 in 2022.

BOCES officials did not properly monitor and account for IT assets. As a result, officials cannot ensure that assets are in BOCES' possession and protected against loss or unauthorized use.

District officials did not properly approve and monitor overtime worked by Facilities Department employees. As a result, employees may have worked unnecessary overtime.

The Board of Education (Board) and District officials did not always use a competitive process to procure goods and services. As a result, they did not comply with District policies or New York State General Municipal Law (GML) Section 103 and may have paid more than necessary for goods and services.