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

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

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

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

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

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

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

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

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

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

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

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

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

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

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.

Town officials generally did not seek competition when purchasing goods and services.

District officials did not always seek competition for the purchase of goods and services not subject to competitive bidding, as required by the District's procurement policy.

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

The Treasurer did not file annual financial reports with OSC for fiscal years 2015-2019 in compliance with General Municipal Law.

Software installed on computers and mobile devices is not always appropriate and necessary.

Officials effectively managed most aspects of financial condition.

The Board did not provide adequate financial operations oversight.