Chapter 468 of the Laws of 2013 authorizes the County of Rockland (County) to issue debt not to exceed $96 million to liquidate the accumulated deficit in the County's general fund as of December 31, 2012. Additionally, Chapter 468 requires the County to submit to the State Comptroller, during the “effective period” of Chapter 468, its proposed budget for the next succeeding fiscal year. The County Legislature, no later than five days prior to the adoption of the budget, must review all recommendations made by the State Comptroller and make adjustments to its proposed budget consistent with any recommendations made by the State Comptroller.

The Board and District officials did not adequately monitor nonstudent network user accounts, provide IT security awareness training as required by a Board-adopted policy or implement an IT contingency plan. As a result, the District's computerized data was not adequately safeguarded. In addition, the District has an increased risk that the network may be accessed by unauthorized individuals, data will be lost and the District may not be able to recover from a network disruption or disaster.

Based on the results of our review, except for the matters described in this letter, we found that the significant revenue and expenditure projections in the proposed budget appear reasonable. However, we identified certain revenue and expenditure projections and other matters that should be reviewed by the Mayor and Council.

District officials properly managed user account permissions in the financial application but did not properly secure user account access to the network or manage user account permissions in the student information application. As a result, there is a significant risk that network resources and student information could be inappropriately altered, accessed or used.

District officials did not adequately monitor financial activities or maintain appropriate records and reports. As a result, more taxes were levied than needed to fund operations each year and there was an increased risk for errors and irregularities.

District officials accurately paid employees' salaries and wages.

District officials did not develop and manage a comprehensive investment program.

District officials did not develop and manage a comprehensive investment program.

District officials did not develop and manage a comprehensive investment program.

District officials did not apply for all applicable transportation State aid for new bus acquisitions.

Although BOCES officials restricted user account access to the financial application, they did not adequately manage user account access to the network. As a result, BOCES had an increased risk that the network could be accessed by unauthorized individuals.

The purpose of our review was to assess the Village's progress in implementing our recommendations in the audit report released in January 2021.

District officials were not aware that the Health Flexible Spending Arrangement (FSA) and Dependent Care Assistance Program (DCAP) administrator did not return forfeited funds totaling $25,701 to the District, as required. Because officials did not ensure the forfeited funds were returned, the funds were not available for the District's use.

Although the Board and District officials generally ensured claims were adequately supported and properly audited prior to payment, certain purchases of goods and services we reviewed lacked necessary supporting documentation.

SHP Training was not provided to all employees and any Board members.

District officials did not adequately manage nonstudent network user accounts and permissions. As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data.

The claims auditor did not ensure claims were adequately supported, properly authorized, approved before payment, for valid purposes and properly reported to the Board.

The Town Clerk/Tax Collector (Clerk) did not properly record, deposit, remit or report collections.

SHP Training was provided to employees and elected officials.

The Clerk accurately recorded, deposited and remitted the collections we reviewed. However, the collections were not always deposited or remitted in a timely manner. In addition, the Clerk did not prepare monthly bank reconciliations and accountability analyses by preparing a list of liabilities and comparing it to reconciled bank balances and money on hand.

SHP Training was provided to employees and elected officials.

Credit card purchases were not always made by authorized users, and 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) lacked documentation to support the purchases, confirm whether the purchases were received, and/or determine whether the purchases were for appropriate Company purposes.

SHP Training was not provided to employees and elected officials.

SHP Training was provided to employees and elected officials.

SHP Training was provided to employees and elected officials.