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 Board and District officials did not effectively manage the District's financial condition. As a result, the District levied more taxes than needed to fund operations.

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

The Board did not provide adequate oversight of financial operations.

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.

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.

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

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

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.

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.

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 ensured disbursements were supported and approved.

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

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 Trustee and Treasurer did not demonstrate effective financial management.

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.

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

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.

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 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 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

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