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.

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.

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.

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.

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

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 Board did not provide appropriate oversight and management of budgets and fund balance, or ensure annual audits were completed. More real property taxes were assessed than necessary to fund operations each year.

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

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.

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 and officials did not properly approve and monitor projects or take action when goals were not met.

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.

District officials did not always use a competitive process to procure goods, services or professional services or ensure no conflicts of interest existed.

The Village's check signing process does not comply with Village policy. The Village Treasurer (Treasurer) did not maintain control of her electronic signature.

District officials did not solicit competition for professional services.