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

District officials did not adopt reasonable budgets and adequately manage financial condition during our audit period.

Determine whether local governments used resources to implement certain ethics oversight standards.

The Treasurer did not maintain accurate, complete and timely accounting records or properly reconcile bank accounts in a timely manner.

The Board did not adequately manage the Village's financial condition. As a result, the Village is fiscally stressed.

BOCES officials did not regularly provide formalized IT security awareness training, assess computer usage to confirm IT assets were used for appropriate purposes or establish adequate controls to safeguard information contained in the network and financial system.

The Board and District officials' actions to manage financial condition were not transparent and more taxes were levied than necessary to fund operations.

The current Clerk began properly accounting for fees as of October 1, 2017. The former Clerk did not properly account for fees.

The Company did not have adequate controls in place to ensure that Company funds were safeguarded.

Town officials did not always seek competition, as required, when purchasing goods or obtaining professional services.

District officials did not establish adequate controls over information technology (IT) assets.

District officials did not effectively manage the District's financial condition. The District's financial condition declined approximately $1 million during our audit period because the Board's ability to recognize revenue shortfalls or cost overruns was hindered, which limited any potential corrective action.

District officials did not adopt a clear and comprehensive nonresident admission/tuition policy.

The Board and Authority officials did not effectively pursue and maximize the collection of parking violation tickets.

Town officials did not always use competitive methods when procuring goods and services or properly account for and monitor diesel and gasoline fuel.

Village officials did not establish appropriate controls over employee leave time.

The Board did not effectively manage the Town's financial condition. As a result, it levied more taxes than necessary to sustain operations.

Interest earnings were not maximized.

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County's proposed budget for the 2021 fiscal year are reasonable.

With minor exceptions, District officials sought competition for professional services.

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City&=39;s 2021 proposed budget are reasonable.

District officials could achieve cost savings

Based on the results of our review, we found that the significant revenue and expenditure projections in the tentative budget are reasonable. The Town's 2021 tentative budget includes a proposed tax levy of $60,177,065.

The Board did not provide adequate oversight of the disbursement process and the Supervisor did not maintain complete, accurate and timely accounting records and reports.

The Board and District officials can better manage fund balance and reserves.