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 Board and District officials did not effectively manage financial condition.

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

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

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

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

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.

County officials did not use competitive methods to obtain and renovate temporary courthouse space.

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.