The Board and District officials could improve their budgeting practices.

The Board and District officials need to improve budgeting practices.

The Board did not adopt long-term plans or adequately safeguard the Town's IT assets.

District officials did not adequately safeguard online banking transactions.

The District's financial condition has significantly declined and the Board did not adopt a multiyear financial plan.

In most respects, District officials established adequate controls to safeguard assets.

The Board did not appropriately manage the District's fund balance or ensure that reserve funds were properly established and reasonably funded.

The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through February 11, 2020.

The Board adopted unrealistic budget estimates and did not effectively monitor fund balance.

The Board and District officials did not develop and adopt a structurally balanced budget for the 2018-19 fiscal year.

District officials need to improve their budgeting practices to more effectively manage the general fund balance and reserve funds.

The Board did not adequately oversee the Treasurer's work or require annual audits of the Treasurer's records and reports.

The Village lacked effective procedures to ensure water and sewer charges were accurately billed, collected and enforced.

Significant revenue and expenditure projections in the tentative budget are reasonable. We estimate the 2020-21 water and sewer collections will be approximately $4.3 million, which is approximately $190,000 less than budgeted for water revenues and approximately $290,000 less than budgeted for sewer revenues. The Village's tentative budget includes a tax levy of $12,426,613 which is $471,753 above the limit established by law.

The Board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized.

The Board and District officials need to improve their budgeting practices to more effectively manage the general fund balance and reserve funds.

The Board of Directors did not provide proper oversight of the use of grant funds and credit cards.

The Town Clerk (Clerk) did not record, deposit, remit and report collections in a timely and accurate manner and the Board did not ensure that Town credit cards were used for appropriate purposes.

District officials accurately allocated personnel costs between District and State grant activities.

Town officials did not always competitively procure goods and services.