District officials did not ensure goods and services related to CIP contracts were competitively procured in accordance with the District’s procurement policies or GML. As a result, officials cannot ensure taxpayers the 12 CIP contracts entered into, and valued at approximately $36.6 million, were procured in the most prudent and economical manner and without favoritism.

District officials generally paid employees’ salaries and wages accurately during the period July 1, 2022 through October 10, 2024. We reviewed 35 employees’ salaries and wage payments totaling $417,720 and determined that District officials generally paid employees’ salaries and wages accurately during the period. We also determined that District officials did not adequately segregate duties or establish mitigating controls over the payroll processing. Without adequate segregation of duties or mitigating controls over payroll processing, errors and irregularities could occur and go unnoticed.

District officials did not always procure goods and services in accordance with the statutory requirements set forth in GML or with the District’s procurement policies and procedures. When officials do not solicit competition during the procurement of goods and services, taxpayers have less assurance that purchases are made in the most prudent and economical manner and without favoritism.

Determine whether the Town of Rutland (Town) Town Clerk/ Tax Collector (Clerk) recorded, deposited, remitted and reported all collections accurately and in a timely manner.

The Town Board (Board) and officials did not develop and adopt an IT contingency plan or breach notification policy, periodically test data backups or provide employees with security awareness training. Sensitive IT control weaknesses were communicated confidentially to officials. As a result, the Town’s IT systems and its personal, private and sensitive information (PPSI) may be accessible to unauthorized use, access and loss. Officials also have minimal assurance that in the event of a disruption or disaster (e.g., a ransomware attack), employees and other responsible parties would be able to react quickly and effectively to help resume, restore or repair critical IT systems or data in a timely manner.

Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges.

Determine whether Monroe No. 1 Board of Cooperative Educational Services (BOCES) officials ensured credit card charges were properly approved, supported and for appropriate BOCES purposes.

District officials did not properly identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations.3 We determined 38 of the 180 (21 percent) water outlets we identified at select areas, that students, staff and the public may have access to and could consume water from, were not sampled or properly exempted by District officials during Cycle Two. This occurred because District officials did not have a sampling plan to identify all water outlets for sampling or exemption.

Determine whether Island Trees Union Free School District (District) officials maintained complete and accurate inventory records for and monitored the District’s capital assets.

Determine whether the Amani Public Charter School (School) officials procured goods and services in accordance with established policies.

Determine whether Truxton Academy Charter School (School) officials accurately billed and collected tuition.

District officials did not properly identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. We determined 136 of the 410 (33 percent) water outlets we identified that students, staff and the public may have access to and could consume water from, were not sampled or properly exempted by District officials during Cycle Two. This occurred because District officials did not have a sampling plan to identify all water outlets for sampling or exemption.

Determine whether the Town of Alden (Town) Town Supervisor (Supervisor) prepared and maintained complete and accurate accounting records and provided sufficient financial reports to the Town Board (Board).

Determine whether the Town of Windsor (Town) Board (Board) effectively managed the Town’s fund balance and developed a multiyear financial plan.

Determine whether the Town of Leicester (Town) Board (Board) effectively managed fund balance.

District officials did not properly distribute the 2024 FFI tax proceeds because the Treasurer miscalculated the distribution. The Treasurer used the 2023 pro-rata allocation percentage to distribute a portion of the 2024 FFI tax proceeds instead of using the 2024 pro-rata allocation percentage. Although the Chief and a Board member reviewed the Treasurer’s distribution calculations, prior to the Treasurer making the distributions, the miscalculation was not identified by either individual. As a result, two fire companies received more money than their pro-rata share ($1,322 and $61, respectively) and the paid firefighting personnel and remaining fire company received less than their pro-rata share ($1,134 and $249, respectively).

Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections.

Determine whether the Town of Coxsackie (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively monitor and manage the Town’s financial operations and condition.

Determine whether the Lewis County Industrial Development Agency (LCIDA) Board (Board) ensured staff service fees were accurately calculated and paid in accordance with written agreements.

Determine whether the Rhinecliff Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities.