BOCES officials did not monitor electricity rates to ensure they were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored the electricity rates and ensured the utility bills were accurate, officials may have reduced BOCES electricity supply expenses by almost 50 percent, or approximately $172,000, during the 28-month audit period.

The Supervisor's accounting records were not complete, accurate or up-to-date. As a result, transparency to the public and other stakeholders and the Board's ability to monitor financial operations were diminished

District officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and inability to recover from a network disruption.

SHP Training was not provided to all employees and elected officials.

District officials did not develop and manage a comprehensive investment program.

SHP Training was not provided to all employees and elected officials.

SHP Training was not provided to all employees or Board members.

District officials did not adequately secure user account access to the network and shared network folders to help safeguard personal, private, and sensitive information (PPSI). As a result, there is an increased risk of unauthorized access to the network and PPSI stored on shared network folders. In addition to sensitive information technology (IT) weaknesses communicated confidentially to officials.

Credit card charges we reviewed were not properly approved or adequately supported, and nearly all the charges lacked support to show they were for a valid School purpose. When credit card charges are not reviewed in a timely manner or supported, it could result in inappropriate or fraudulent charges or unauthorized payments being unresolved.

SHP Training was provided to employees and elected officials.

District officials did not properly record, tag and account for capital asset purchases. As a result, the District has an increased risk that its assets could be lost, misused or stolen.

District officials did not always seek competition when purchasing goods and services as required by the District's procurement policy. As a result, officials could not assure taxpayers that they procured goods and services in the most prudent and economical manner.

SHP Training was not provided to all employees and any Board members.

SHP Training was provided to employees and elected officials.

District officials did not properly account for and monitor all of the District's fixed assets. As a result, there is an increased risk fixed assets could be lost, stolen or misused.

Town officials did not effectively manage the Town's cash collection function. Therefore, cash was not adequately or appropriately safeguarded.

SHP Training was provided to employees and elected officials.

District officials did not properly manage network user account controls to help maintain continuity of business office operations and prevent unauthorized computer use, access and loss.

The Board did not adequately monitor cash receipts and disbursements. Due to the lack of oversight and compensating controls, there is an increased risk that errors and/or irregularities could occur and remain undetected and uncorrected.

BOCES officials did not adequately manage and monitor network user accounts to help prevent unauthorized use, access, or loss. As a result, BOCES had an increased risk of inappropriate access by users with malicious intent.