Two OSC audits issued in 2010 found NC employees received benefits inconsistent with Council approvals. Most of the prior control weaknesses remain and the Council still has not established specific leave benefits of NC employees. As a result, we found inaccuracies in NC employees' accrued leave and leave payments made.

The Justice accurately recorded, deposited, disbursed and reported fines and fees in a timely manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or that all disposed of (closed) cases were properly reported to appropriate State agencies.

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

District officials did not establish adequate internal controls to safeguard the District's user accounts.

The District did not claim any Medicaid reimbursements to which it was entitled.

Officials did not establish adequate controls over the District's user accounts to prevent unauthorized use, access and loss.

The Town's bookkeeper maintained adequate records and the accounting records we reviewed were accurate and complete but the Supervisor did not prepare and submit appropriate reports or provide sufficient oversight of the bookkeeper.

The Board and District officials did not properly manage fund balance in accordance with statute.

While the District's payroll payments were paid at accurate rates, payroll payments were not always properly supported and approved, and leave time accruals were not always accurate. Further, District officials did not properly monitor the payroll and leave accrual process and they have not developed any payroll policies or procedures.

The Board did not effectively manage fund balance and reserve levels, establish multiyear plans or ensure the proper procurement of professional services and playground equipment.

Although the Clerk recorded, deposited, remitted and reported all tax collections, she did not always record dates of receipts or deposit or remit payments timely.

District officials generally paid employees' salaries and wages accurately, but did not establish adequate controls over payroll.

Town officials used debit cards to make purchases which resulted in a circumvention of the Town's disbursement controls and the Board did not audit all claims before payment. In addition, Town officials allowed the payroll service provider to electronically withdraw its service fees directly from the town-wide general fund checking account.

District officials generally paid employees' salaries and wages accurately, but did not establish adequate controls over payroll.

Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 million.

Corporation officials did not provide adequate approval and oversight of the revolving loan program.

District officials did not apply for all applicable transportation aid in a timely manner and were at risk of losing $20,513 for new bus acquisitions.

BOCES officials did not properly monitor and account for 66 percent of the 76 fixed assets we examined, including security cameras, computers, tools and equipment.

District officials did not establish adequate controls over network user accounts and settings.

Town officials established and implemented adequate procedures to ensure the Court fines and fees we reviewed were properly collected, deposited, disbursed and reported in an accurate and timely manner.

The Board did not provide adequate oversight of the Treasurer's financial operations.

The Supervisor did not maintain complete, accurate and timely financial records and reports, and the Board did not ensure there were no prohibited conflicts of interest.

District officials did not establish adequate controls over the District's user accounts to prevent unauthorized use, access and/or loss.

The Board did not ensure that non-payroll disbursements were appropriately procured, properly audited and approved, adequately supported and for valid District purposes.

The Board did not effectively manage the District's financial condition and presented budgets that gave taxpayers the impression that the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed to fund operations.