The Supervisor did not perform his financial duties or obtain training on how to perform his duties and was unfamiliar with the duties of his office.

School officials did not ensure credit card charges were properly approved, adequately supported and for School purposes. Officials did not perform an effective and timely review of credit card charges.

District officials did not adequately manage network user accounts or develop and adopt an IT contingency plan. In addition to finding sensitive IT control weaknesses, which we communicated confidentially to officials.

The Board and District officials did not effectively manage the District's fund balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers.

District officials did not identify students who received Medicaid-eligible services or file Medicaid-reimbursement claims to recover part of the costs associated with these services. As a result, the District did not receive about $68,200 for reimbursements to which it was entitled.

BOCES officials' budget development process was ineffective and did not ensure reasonable budget estimates.

The Board and officials did not effectively manage the District's financial condition

BOCES officials did not always accurately compensate employees.

District officials did not ensure the District's website provided the public with transparent and comprehensive financial information. As a result, the community and other interested parties could not readily access and review information that could be used to make informed decisions.

The Board and District officials properly established the District's nine general fund reserve funds totaling $10.9 million but did not use the reserve funds and could not demonstrate that $8 million held in seven of these reserves was reasonable or needed.

The Board and District officials did not properly manage fund balance and reserves. As a result, officials have withheld funds from productive use and may have missed opportunities to reduce the tax levy.

District officials did not always ensure transportation contracts were procured and monitored in the best interest of taxpayers.

The former Supervisor did not ensure all cash in his custody was properly collected and disbursed.

BOCES officials did not maximize interest earnings. As a result, over an 18-month period, officials missed an opportunity for BOCES to realize additional interest earnings totaling $310,865.

District officials did not ensure network user accounts were adequately managed. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials.

District officials did not adequately secure user account access to the network or properly manage user accounts and permissions in financial and student information applications. As a result, there is a significant risk that network resources, financial data and student information could be inappropriately altered, accessed, or used. In addition to sensitive control weaknesses that were communicated confidentially.

District officials did not demonstrate that certain goods and services related to the 2021-22 capital improvement project (CIP) were procured in accordance with District policies, statutory requirements and good business practices.

The Board did not ensure that cash disbursements were properly approved, accurately recorded, had adequate supporting documentation and were for Association purposes. As a result, the Association had a significant risk that disbursements could be made for non-Association purposes.

District officials did not ensure that network access controls were adequate. As a result, data and personal, private and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to sensitive network access control weaknesses that we confidentially communicated to officials.

The Board did not properly manage the District's three capital reserve funds. As a result, the Board reduced its transparency of financial operations, and the public did not have an opportunity to exercise its rights as provided in General Municipal Law. As of August 31, 2022, the three capital reserve funds had balances totaling $179,934.

The Board did not provide adequate oversight of District financial activities, which hindered its ability to monitor financial operations and increased the risk that improper claims could be paid.

The Board did not procure a $748,676 pumper truck in accordance with statutory requirements and good business practices.

Department officials did not ensure financial activities were properly recorded and reported and funds were safeguarded, which hindered their ability to make informed financial decisions and increased the risk that errors or irregularities could occur.

The Board and Clerk-Treasurer did not properly monitor selected financial activities. As a result, total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the transparency of Village financial operations was compromised, and taxpayers were not assured the Board was effectively monitoring airport operations and financial condition.

The Board did not establish long-term financial and capital plans or fund balance and reserve policies. As a result, the Board lacks important tools to project current and future operating and capital needs and has not outlined its intentions for financing future capital improvements or equipment purchases.