The Board did not provide adequate oversight of the District's financial operations and did not adopt or enforce key financial policies.

Town officials did not adequately secure and protect the Town's IT systems against unauthorized use, access and loss.

A former Clerk did not deposit intact (in the same amount and form as received) or record, report and remit all collections to the appropriate parties in a timely and accurate manner. We identified a cash shortage of $23,838 during this former Clerk's tenure.

The Board did not provide adequate oversight of financial operations.

District officials did not ensure non-payroll disbursements were properly procured, approved or adequately supported.

The Board did not effectively manage the Town's financial condition. More real property taxes and user fees were levied than needed to fund operations.

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

The Justices generally provided adequate oversight of Court financial activities and ensured collections were deposited timely and intact and were properly reported and remitted.

The Justices generally provided adequate oversight of Court financial activities and ensured collections were deposited timely and intact and were properly reported and remitted.

The purpose of our budget review was to provide an independent evaluation of the adopted budget for the 2021 fiscal year.

The Board did not always comply with its procurement and investment policies, or with statutory requirements relating to investments.

The former Highway Superintendent (Superintendent) did not maintain adequate and appropriate records and reports.

District officials did not purchase fuel in the most economical manner or seek competition when purchasing fuel, as required.

The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget.

The Board and District officials have not developed and adopted a comprehensive written IT contingency plan.

The Board did not properly oversee the Village's financial operations and the Justice Court did not properly account for court funds.

The extra-classroom activity (ECA) clubs did not maintain adequate records. Therefore, we could not determine whether all funds received and disbursed were properly accounted for.

The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget.

The Justices did not provide adequate oversight of cash receipts, deposits and accounting records during the tenure of the former court clerk (clerk).

Although tax collections were generally recorded and deposited accurately and in a timely manner, the Clerk did not Remit collections to the Town Supervisor weekly, as required.

The Board and District officials did not adequately safeguard online banking transactions.

Officials did not adequately secure and protect the City's information technology (IT) systems against unauthorized use, access and loss.

Extra-classroom activity (ECA) and event admission funds were not adequately safeguarded or properly accounted for.

The Board did not ensure there were no prohibited conflicts of interest and allowed claims to be paid prior to audit and approval.

District officials generally used a competitive process to procure goods and services. However, they did not periodically seek competition for professional services.