District officials did not maintain accurate and consistent capital asset records to ensure District assets were monitored and safeguarded.

District officials did not adequately manage network user accounts or develop and adopt a written disaster recovery plan. As a result, District has an increased risk that it could lose important data and suffer serious interruption in operations.

The Board and District officials made disbursements that were not in compliance with New York State General Municipal Law and the District's policies.

The Board did not provide adequate oversight of Authority operations.

The Supervisor did not ensure that the Town's accounting records and reports were complete, accurate, up-to-date or timely.

The Assessor did not properly administer select real property tax exemptions.

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 did not establish adequate controls or provide adequate fiscal oversight of the Treasurer. As a result, District assets were not safeguarded.

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

The Board and District officials did not effectively manage financial condition.

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

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

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

The Board did not establish adequate controls over payroll and employee benefits payments.

The Clerk-Treasurer did not maintain adequate records and reports to allow the Board to properly manage Village finances.

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.

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

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 Board did not adequately manage the Village's financial condition. As a result, the Village is fiscally stressed.