Credit card charges were not always properly approved or adequately supported. Without adequate support, officials could not demonstrate that all charges were for School purposes.

The District's Internet connectivity met the Federal Communications Commission's recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download speed was 142 Mbps.

The District's Internet connectivity met the Federal Communications Commission's recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download speed was 232 Mbps, and the average ethernet cable Internet download speed was 564 Mbps.

We reviewed 100 claims totaling approximately $5.3 million and found that they were adequately documented and for appropriate purposes. However, the District needs to improve the claims audit process because some claims were not subject to an independent claims audit and some were not properly approved before they were paid.

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, 2017 through June 17, 2022.

The Board did not properly approve and monitor projects.

Officials did not establish nonresident tuition (NRT) rates for special education students in accordance with regulations.

The Board and officials did not establish realistic budgets. Also, the Board did not review periodic financial reports to monitor the budget and finances and did not establish a comprehensive written multiyear financial plan.

While the Board and BOCES officials properly established reserve funds, they did not transparently fund the reserves or use or maintain reserve funds at reasonable levels.

While the 198 BOCES purchase card charges we reviewed were adequately supported and for valid purposes, only one was properly approved.

The Board and District officials did not adopt realistic budgets and did not properly manage fund balance.

The District did not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.

The Board appropriated fund balance that was not needed to fund operations and was not transparent when funding reserves.

The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan proceeds were used to further the Corporation's mission.

Town officials did not ensure IT systems were adequately secured and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that we communicated confidentially to Town officials.

The Board did not adopt realistic budgets or monitor and effectively manage fund balance.

District officials did not always seek competition to procure goods and services not subject to competitive bidding.

The City of Poughkeepsie Industrial Development Agency (CPIDA) Board did not properly evaluate and approve projects and monitor the performance of businesses that received financial benefits.

Claims we reviewed were supported and for appropriate BOCES purposes. However, all claims were not audited or approved prior to payment. As a result, BOCES has a higher risk of inaccurate or improper payments occurring.

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.

Certain compensation paid to District administrators and business office personnel was inaccurate and/or did not have proper supporting documentation.

The Board did not provide adequate oversight of financial operations.

The Board and District officials did not properly manage fund balance and reserve funds.

District officials did not comply with statutory requirements or the District's procurement policy when purchasing goods and services. Also, claims did not have adequate supporting documentation and were not properly audited before they were paid.