The Board did not effectively manage the Town's financial condition and was unaware of the Town's true financial position when it adopted budgets because it did not receive accurate financial information from the Town Supervisor.

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

District officials did not maintain complete, accurate and timely accounting records and reports to allow officials to effectively manage financial operations and capital projects, and Board oversight was lacking.

Town officials did not adequately safeguard Town IT assets and failed to implement the recommendations we made in 2013 to adopt comprehensive IT security policies and monitor computer use.

The Board generally developed realistic budgets. However, the budgets were not structurally balanced

The Council and City officials did not adopt structurally balanced budgets, properly monitor the City's financial operations or take appropriate actions to maintain the City's fiscal stability. As a result, the City has significant fiscal stress.

The Board did not provide adequate oversight to ensure that financial activities were properly recorded and reported, and did not properly manage fund balance.

Town officials did not always use a competitive process to procure goods and services.

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

The Board and District officials did not ensure IT systems were adequately secured and protected.

District officials did not adequately secure access to the network and information systems.

The City Treasurer (Treasurer) did not properly enforce and the Common Council (Council) did not properly monitor delinquent water, sewer and tipping fee balances.

District officials did not implement adequate internal controls to ensure that non-payroll disbursements were authorized and proper.

The Board did not effectively manage the Town's financial condition, did not have a clear understanding of the laws governing the finances of the general fund tax bases and does not have an understanding of the finances for the closed landfill.

District officials did not ensure that ECA funds were adequately safeguarded or that ECA collections were always properly supported. ECA disbursements were properly accounted for.

District officials did not always seek competition for services.

The Board did not ensure that information technology (IT) assets were adequately safeguarded.

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

The Board ensured the claims we reviewed were adequately documented, for appropriate purposes and properly audited and approved prior to payment.

The Justice collected, deposited, disbursed, recorded and reported the fines and fees we reviewed in an accurate and timely manner.

The Board did not provide adequate oversight of District financial activities.

We found District officials accurately calculated the payments for unused leave accruals for the payments we reviewed.

District officials did not properly authorize and monitor overtime for non-instructional employees or review the overtime payment calculations.

The Board did not ensure goods and services were procured competitively and in accordance with the Library's policies. Therefore, taxpayers do not have assurance that the best prices were obtained.

District officials did not adequately apply established information technology (IT) controls to ensure personal, private and sensitive information (PPSI) was protected from unauthorized access, use and loss.