The Board did not ensure that purchases were adequately documented and approved to verify that a competitive process was used to procure goods and services and ensure the optimal use of resources.

We issued a report in August 2016, identifying certain conditions and opportunities related to financial condition for the District management's review and consideration. Our audit included recommendations for the following findings: budgeting, appropriated fund balance and reserves, compensated absences liability, unused flex spending money, unrestricted fund balance, reserve policy, excess reserves and the debt service fund reserve. We revisited the District in June 2021 to review the progress in implementing our recommendations. Our follow-up review was limited to interviews with District personnel and inspection of certain documents related to the issues identified in our report. Based on our limited procedures, it appears that the District has made progress implementing corrective action. Of the eight audit recommendations, two recommendations were implemented, five recommendations were partially implemented and one recommendation was not implemented.

District officials did not always seek competition or comply with the District's procurement policy when procuring professional services. As a result, taxpayers have little assurance that procurements are made in the most prudent and economical manner.

The Board did not fulfill its fiduciary responsibilities to ensure money was adequately safeguarded and accounted for and Company officials did not establish adequate controls over collections and disbursements. As a result, neither the Company nor we were able to confirm all money was properly deposited, disbursed and accounted for.

District officials did not properly collect, receipt, deposit and disburse extra-classroom activity (ECA) funds.

District officials Did not adequately manage network user accounts. We identified 66 unneeded user accounts including 52 generic accounts and 14 former employees' accounts. District officials adequately managed network administrative permissions. Sensitive information technology (IT) control weaknesses were communicated confidentially to officials.

The Board did not provide adequate oversight of the District's financial operations and exceeded its authority by passing a resolution that allowed the Treasurer to pay all recurring expenditures without the Board's prior review or approval.

District officials did not always seek competition to procure goods and services not subject to competitive bidding requirements. As a result, goods and services may not have been procured in a manner that ensured the economical use of public funds.

Officials did not properly or transparently use capital project resources. As a result, voters were not afforded the opportunity to ratify or reject the Board's decisions or have assurance that officials obtained services at the best cost.

The Board did not properly manage the Town's financial condition and did not adopt realistic budgets.

The Supervisor did not adequately perform his financial duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid by the close of each fiscal year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of December 31, 2019.

The Clerk generally recorded, remitted and reported collections accurately and in a timely manner. Collections were deposited accurately but the Clerk did not always make deposits in a timely manner.

The Board did not distribute Program tickets in accordance with the New York State Gaming Commison's (Commission) Regulations and Guidelines

The Board did not provide adequate oversight of take-home vehicles.

The Board was not transparent when funding and purchasing fire apparatus, levied more taxes than necessary to finance annual operations and the Board's actions hindered taxpayers' ability to make informed decisions.

The Board did not provide adequate oversight of financial operations and exceeded its authority under New York State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit.

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

Town officials did not ensure compensatory (comp) time hours were accurately accrued and accounted for. As a result, officials do not have adequate assurance that all comp time is appropriately earned, accurately recorded and properly monitored.

The Board did not properly approve and monitor projects.

While the Board properly approved and monitored projects in accordance with standard project procedures, it did not set clear and specific goals when approving projects.

The Board did not properly approve or monitor its projects.

The Board did not effectively manage the Town's financial condition. As a result, it levied more taxes than necessary to sustain operations.

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

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

The Board did not properly audit claims prior to payment or ensure written quotes were obtained as required.