The Board did not provide adequate oversight of financial operations, which allowed the former Town Supervisor (Supervisor) to misappropriate Town funds.

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

District officials did not ensure that the District's network user account controls were secure.

Village officials did not establish adequate procedures to ensure all disbursements are for appropriate purposes, adequately supported or properly audited.

The Board did not provide adequate oversight, as it did not review, verify and approve County chargebacks prior to payment or actively oversee the procurement of professional services.

Officials did not adequately safeguard IT resources. Although the Town paid an IT service provider more than $98,000 in 2019, officials did not define the provider's responsibilities.

The Supervisor did not properly appoint, and the Board and Supervisor did not properly monitor.

The Justices did not always ensure money due to the Court were collected, deposited, recorded and reported in an accurate and timely manner.

The Board and officials did not develop and adopt realistic budgets, maintain reasonable levels of fund balance, or properly plan for equipment replacement.

The Board adopted structurally balanced budgets. However, it could improve budgeting practices and be more transparent with how it budgets for the general and highway funds.

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

Based on the results of our review, we found that the significant revenue and expenditure projections in the 2022 proposed budget are reasonable.

District officials did not adequately safeguard computerized data from unauthorized use, access and loss and although the District paid an IT vendor $106,460 for IT services, officials did not have clear contract language that identified the IT vendor's roles and responsibilities. As a result, gaps in IT security practices occurred.

District officials did not ensure that the District's network access controls were secure.

Village officials did not ensure IT assets were adequately protected from unauthorized access, use and loss.

The City's use of approximately $7.3 million of fund balance to close gaps in the budget decreases the fund balance that is available to cover unforeseen circumstances. The City could potentially face shortfalls based on revenue estimates for parking violation fines, sanitation user fees, sewer usage and sale of metered water. Based on projections, the health insurance appropriation is likely underestimated by $442,000. Budgeted overtime funding for firefighters ($1.5 million) and police ($1.4 million) is likely underestimated by a total of at least $359,000. All four of the City's collective bargaining agreements are set to expire at the end of 2021. The City faces potential increased salary and wage costs when these agreements are settled. The proposed budget does not include a contingency appropriation in the general fund. The proposed budget does not include a tax overlay, which could potentially create a revenue shortfall in 2022.

Based on the results of our review, we found that the significant revenue and expenditure projections in the 2022 tentative budget are reasonable.

The CEDC Board did not properly manage or monitor the revolving loan fund program and was unaware inadequate accounting records were maintained.

District officials did not adequately manage and monitor network user accounts and permissions. As a result, the District has an increased risk that it could lose important data and suffer serious interruption in operations.

The Board did not properly establish and manage the capital reserve fund, establish a written reserve fund policy or adopt a written multiyear capital plan. In addition, annual update documents (AUDs) were not filed timely and the required independent audit of the financial statements was not conducted.

Based on the results of our review, except for matters described below, the significant revenue and expenditure projections in the proposed budget appear reasonable.

Based on the results of our review, we found that the significant revenue and expenditure projections in the 2022 proposed budget are reasonable. However, we identified certain revenue and expenditure projections that should be reviewed by the Mayor and Council.

The Board did not effectively manage the District’s financial condition and did not adopt realistic budgets from 2018 through 2021.

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

The real property tax collections and retiree health insurance contributions we reviewed were properly collected, recorded and deposited. However, District officials did not adequately segregate the duties of or establish adequate compensating controls over a senior account clerk/tax collector (clerk) who is responsible for receiving, recording, depositing and reporting all money collected for real property taxes and retiree health insurance contributions.