The Board and officials did not properly approve and monitor projects. Therefore, the Board could not effectively evaluate projects or hold project owners accountable.

The Supervisor did not maintain accurate accounting records and reports, and the Board could improve its oversight of financial operations.

BOCES officials did not ensure network access and IT assets were properly safeguarded from unauthorized use, access and loss. In addition, sensitive IT control weaknesses were communicated confidentially to officials.

The Board ensured disbursements were supported and approved.

Officials, faced with remote and hybrid learning challenges, did not always ensure students received services in accordance with their individualized education programs (IEPs) and did not ensure that all Medicaid-eligible claims were submitted and reimbursed.

The Board did not establish adequate controls over financial activities to safeguard assets.

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

We could not determine whether swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain adequate accounting records. While the Clerks generally recorded, deposited and reported the Clerk fees, water rents and certain recreational fees we reviewed totaling $241,136 accurately, they did not always make remittances in a timely manner.

The Trustee and Treasurer did not demonstrate effective financial management.

District officials did not always seek competition for the purchase of goods and services not subject to competitive bidding. As a result, goods and services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases totaling $200,012 and expenditures for five professional service vendors totaling $171,446.

The Board did not always ensure that competition was sought in accordance with the procurement policies and procedures and competitive purchasing requirements. We examined purchases totaling $2.1 million, more than $586,000 was not competitively procured.

District officials accurately paid salaries and wages but did not accurately pay unused leave benefits, and leave accruals were not proper.

Claims were not properly audited and approved before payment.

District officials did not adequately manage non-student network user accounts to ensure unnecessary accounts were disabled.

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

Town officials did not always seek competition when procuring goods and services.

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, 2019 through April 20, 2022.

The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax levy was $209,000.

District officials did not adequately manage network user accounts, periodically compare installed software to an authorized software inventory or develop an IT contingency plan. In addition to finding sensitive information technology control weaknesses, which we communicated confidentially to officials.

District officials did not adequately manage the District's network user accounts to help prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials

Unapproved ECA clubs were operating in the District and District officials did not establish an adequate accounting system for ECA funds. As a result, District officials cannot ensure that collections are properly collected, submitted and deposited, and disbursements are for valid purposes.

The purpose of our budget review was to identify issues which impact the City of Yonkers' financial condition in the current and future years. The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City's adopted budget for fiscal year 2022-23 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976).

The Technology Department could improve how they manage and secure network user accounts.

We audited the following 20 school districts (Districts) to determine whether the Districts used resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff: Bellville-Henderson CSD, Burnt Hills-Ballston Lake CSD, Canandaigua City SD, Coxsackie Athens CSD, Crown Point CSD, Dover UFSD, Eden CSD, Goshen CSD, Greenport UFSD, Harborfields CSD, Livonia CSD, Malone CSD, Port Washington UFSD, Rye Neck UFSD, Schalmont CSD, Seaford UFSD, Unadilla Valley CSD, Waverly CSD, Wellsville CSD and West Genesee CSD. The 20 Districts we examined did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020, as required by New York State Education Department (SED) regulations.

We audited the following 20 school districts (Districts) to determine whether the Districts used resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff: Bellville-Henderson CSD, Burnt Hills-Ballston Lake CSD, Canandaigua City SD, Coxsackie Athens CSD, Crown Point CSD, Dover UFSD, Eden CSD, Goshen CSD, Greenport UFSD, Harborfields CSD, Livonia CSD, Malone CSD, Port Washington UFSD, Rye Neck UFSD, Schalmont CSD, Seaford UFSD, Unadilla Valley CSD, Waverly CSD, Wellsville CSD and West Genesee CSD. The 20 Districts we examined did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020, as required by New York State Education Department (SED) regulations.