The Board and Town officials did not properly manage financial operations, and the Board did not provide adequate oversight.

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

The Village Board (Board) and officials did not establish adequate controls to safeguard IT systems or develop adequate IT policies or procedures. In addition, the Board did not develop and adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of services, periodically test backups or provide IT security awareness training. As a result, Village officials cannot be assured that Village IT systems are secured and protected against unauthorized use, access and loss, and there is an increased risk that officials could lose important data and suffer a serious interruption in operations.

The Board did not pay ALS employees only the amounts to which they were entitled. The Board overpaid its 13 ALS employees a total of $9,386. A lack of oversight and inadequate controls led to the overpayments occurring.

The Board and AIDA officials did not properly approve and monitor projects. The Board and AIDA officials did not review all supplemental documentation for project approval or properly monitor the 16 active projects.

Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest in non-payroll disbursements.

The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in implementing our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), released in March 2020.

Our objective was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through December 31, 2024.

The Board adopted unrealistic budgets. The budgets underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance the budgets because purported revenues were not sufficient to fund operations. However, operating surpluses occurred which resulted in an unplanned increase in fund balance. Furthermore, the Board did not have written multiyear capital or financial plans or a written fund balance or reserve policy in place to guide the Board’s decisions regarding appropriate fund balance and reserve fund levels. As a result, more taxes may have been levied than were needed to fund the Town’s operations.

The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget.

Determine whether transfer station collections were adequately supported, recorded and remitted in a timely manner.

The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget.

The purpose of our review was to assess the Village of Montgomery’s (Village’s) progress, as of July 2024, in implementing our recommendations in the audit report Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50), released in July 2021. The audit determined that the Board of Trustees (Board) did not provide adequate oversight of the Treasurer’s financial operations. The audit included six recommendations to help the Board and officials monitor and improve oversight of financial operations in the Treasurer’s office, including ensuring that the Treasurer’s office complies with water and sewer Village laws and codes.

Determine whether the Wallace Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations.

The purpose of our review was to assess the Henrietta Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report Henrietta Fire District – Financial Condition (2021M-27) released in July 2021.

Determine whether Locust Valley Central School District (District) officials maintained a complete and accurate inventory of information technology (IT) equipment.

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s adopted 2024-25 budget were reasonable.

The purpose of our review was to assess the Warren County Local Development Corporation’s (Corporation) progress, as of December 2024, in implementing our recommendations in the audit report Warren County Local Development Corporation – Revolving Loan Program (2021M-102), released in December 2021.

Determine whether Town of Plymouth (Town) officials accurately recorded Highway Department (department) leave and properly paid separation payments.

Determine whether the Town of Plymouth (Town) Town Board (Board) authorized disbursements that were properly supported and for appropriate purposes and effectively managed the Highway Department’s assets and inventory.