Guilderland has about 120 special-needs students eligible for Medicaid reimbursement but only half signed up so the district could get reimbursed for services.
Town officials have been aware of a deficit in the water district fund for years, but continued with its budgeting practices into 2014, the audit report found, and the town's court did not conduct several basic, documented accounting practices.
The year started with a financial audit that gave a poor picture of the town's records, but its summer was spent with a cordial picnic and stream-bank repair that brought volunteers together.
