Credit card purchases were not always made by authorized users, and 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) lacked documentation to support the purchases, confirm whether the purchases were received, and/or determine whether the purchases were for appropriate Company purposes.

SHP Training was not provided to employees and elected officials.

The Clerk accurately recorded, deposited and remitted the collections we reviewed. However, the collections were not always deposited or remitted in a timely manner. In addition, the Clerk did not prepare monthly bank reconciliations and accountability analyses by preparing a list of liabilities and comparing it to reconciled bank balances and money on hand.

The District did not have adequate payroll processes to ensure compensation paid to employees was accurate, adequately supported and authorized by the Board.

SHP Training was provided to employees and elected officials.

SHP Training was provided to employees and elected officials.

SHP Training was provided to employees and elected officials.

SHP Training was provided to employees and elected officials.

District officials did not always procure goods and services according to policy requirements or maintain adequate supporting documentation for the purchases. This increased the risk that the District may have overpaid for goods and services and appear to have used favoritism.

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

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

SHP Training was provided to most employees and elected officials.

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.

SHP Training was provided to employees and elected officials.

SHP Training was provided to employees and elected officials.

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 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.

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

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.