The Board did not establish adequate controls over District financial activities to safeguard assets.

The Clerk properly recorded all the fees we reviewed and remitted all fees collected during the audit period in a timely manner. However, the Clerk did not always deposit fees within the required time frame.

The Board did not effectively manage fund balance.

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.

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 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.

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

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

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

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

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

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

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

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

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

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

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

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.