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.

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

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

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

District officials did not always seek competition for services.

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

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

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.

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

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

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

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

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.

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

Village officials did not accurately bill State Parks for water usage.

Corporation officials awarded projects in accordance with established guidelines, but once funds were disbursed, officials generally did not follow-up with businesses to ensure they complied with their agreements.

The Board did not establish adequate controls over cash receipts and disbursements.

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.