District officials have not established adequate controls to ensure that financial activities are properly recorded and reported, and cash is safeguarded.

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

We issued a report in February 2015, identifying certain conditions and opportunities for Town management's review and consideration. To further our policy of providing assistance to local governments, we revisited the Town in February 2020 to review progress in implementing our recommendations. The review focused on the 2018 and 2019 fiscal years, when the Town's records and reports were maintained by the former Town Supervisor. Of the nine audit recommendations, two recommendations were partially implemented and seven recommendations were not implemented.

The Board ensured the $745,000 in cash receipts were deposited, recorded and reported and disbursements we reviewed were proper and supported.

The Board did not adequately audit claims and it authorized some unallowable claims to be paid prior to audit.

The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw provisions and good business practices.

District officials did not ensure user access controls were appropriate and secure.

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

We issued a report, dated July 21, 2017, identifying certain conditions and opportunities for the Board's review and consideration. To further our policy of providing assistance to local governments, we revisited the Village beginning in August 2020 to review progress in implementing our recommendations. Our follow-up review was limited to interviews with Village personnel and inspection of certain documents related to the issues identified in our report. Based on our limited procedures, the Village has demonstrated limited progress implementing corrective action. Of the seven audit recommendations, one recommendation was fully implemented, four recommendations were partially implemented and two recommendations were not implemented.

District officials did not maintain accurate and consistent capital asset records to ensure District assets were monitored and safeguarded.

The Board and District officials made disbursements that were not in compliance with New York State General Municipal Law and the District's policies.

The Board did not provide adequate oversight of Authority operations.

District officials did not adequately manage network user accounts or develop and adopt a written disaster recovery plan. As a result, District has an increased risk that it could lose important data and suffer serious interruption in operations.

The Supervisor did not ensure that the Town's accounting records and reports were complete, accurate, up-to-date or timely.

The Board did not establish adequate controls or provide adequate fiscal oversight of the Treasurer. As a result, District assets were not safeguarded.

District officials did not maximize interest earnings. During the audit period, the District's interest earnings totaled $72,555, but the District could have earned another $367,963 if officials invested available funds in a financial institution that offered higher interest rates.

The Assessor did not properly administer select real property tax exemptions.

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

The Board and District officials did not effectively manage financial condition.

The Board did not properly manage pool project donations or disbursements.

The Board properly planned the waste water treatment plant (WWTP) project but could have better managed certain aspects of the project.

Extra-classroom activity (ECA) funds were not properly accounted for and deposited timely.

The Clerk-Treasurer did not maintain adequate records and reports to allow the Board to properly manage Village finances.

The Town of Orange is located in Schuyler County. Certain significant revenue and expenditure projections in the Town's adopted budget for the 2021 fiscal year are not reasonable. Our review took into consideration the potential impact the COVID-19 pandemic may have on the Town's finances.

The Board did not establish adequate controls over payroll and employee benefits payments.