The Clerk did not record, deposit, remit or report all collections in a timely manner. As a result, the Town's collections were at a greater risk of being lost or misappropriated.

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.

Officials did not establish non-resident tuition (NRT) rates in the best interest of District taxpayers.

Town officials did not ensure IT systems were adequately secured and protected against unauthorized use, access and loss.

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

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.

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

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

The Clerk did not adequately perform her financial duties.

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

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.

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

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

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

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.

The Board did not audit District claims properly.

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.

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.

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.