Town officials did not accurately maintain Department employee leave records. Leave balances for the former Deputy Highway Superintendent (Deputy) from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this, 272.5 hours was from leave time not being properly recorded, while 89 hours was attributed to the Deputy's failure to use sick leave for lost time due to an occupational injury, which resulted in an overpayment of his health and dental premiums of $6,411.

Corporation officials did not award all funds from the Program in accordance with established guidelines and did not ensure businesses complied with their agreements.

District officials did not always use a competitive process to procure goods and services to achieve the optimal use of District resources.

Although District officials maintain a website, certain financial information was either not posted or comprehensive, resulting in a lack of transparency. This limits the community and other interested parties from readily accessing and reviewing documents to make informed decisions.

The Supervisor did not maintain the Town's accounting records and reports in a complete, accurate, up-to-date or timely manner.

The Clerk did not adequately perform her financial duties.

District officials did not establish adequate IT controls over physical IT assets and non-student user account access to the District's network.

The Board and District officials did not ensure computerized data was safeguarded.

ECA and scholarship funds were not properly accounted for and appropriately used. A lack of adequate oversight, segregation of duties and lack of written policies and procedures for scholarship funds allowed the former Central Treasurer (Treasurer) to use funds donated for scholarships and funds collected from other revenue sources to conceal misappropriated and missing money.

District officials did not adequately manage and monitor network user accounts.

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

The Board did not audit District claims properly.

District officials did not comply with the District's credit card use policy.

We found the Board ensured that claims we reviewed were adequately documented and for appropriate purposes. However, claims were not always properly audited and approved before payment.

While Town officials ensured that goods and services were received for the claims we reviewed, the Town Board (Board) did not ensure all claims were appropriately audited and approved.

The Board did not ensure that claims were adequately supported and properly audited before payment. In addition, the current claims auditor did not receive proper training to fulfill the Board's claims audit responsibilities. As a result, there is an increased risk that improper or unsupported payments could be made and not be detected and corrected.

Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing outside the Villages did not receive all the benefit they should have from County sales tax distributions.

The Town Clerk (Clerk) did not record, deposit, remit and report all collections received in a timely and accurate manner.

The Board did not adopt realistic and appropriate budgets and the Town's preliminary budgets for 2017-2020 fiscal years did not include the fund balance estimates required by Town Law. Town officials also did not effectively monitor the annual budgets.

District officials properly established, authorized contracts and claims, monitored and accounted for the project consisting of building improvements, upgrades and tennis court reconstruction during the audit period. There were no recommendations as a result of this audit.

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, 2018 through October 31, 2021.

Officials were unable to readily determine the complete financial history and position of individual projects or determine the correct capital project fund balance.

The Purchasing Agent did not ensure that goods and services were procured in accordance with the purchasing policy and procedures.

COIDA did not adequately plan for the 2017 acquisition of the Rail Yards.

The Board did not develop and adopt realistic budgets or determine how much fund balance should be maintained. As a result, the Town maintained unreasonable fund balance levels, which ultimately resulted in a higher-than-necessary tax levy.