Did the Town of Steuben (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?

Did the Saranac Fire District (District) Board of Fire Commissioners (Board) adequately oversee the District’s financial operations?

The purpose of our review was to assess the Caledonia Joint Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102), released in November 2024.

Did Midway Fire District (District) Board of Fire Commissioners (Board) properly audit claims?

Did the Town of Morehouse (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?

The purpose of our review was to assess the South Butler Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report South Butler Fire District – Board Oversight of Financial Operations (2020M-155), released in April 2021.

Did the Village of Coxsackie (Village) Treasurer (Treasurer) maintain and provide the Village Board (Board) with complete, accurate and timely records and reports?

The purpose of our review was to assess the Quaker Street Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report Quaker Street Fire District – Board Oversight (2021M-96), released in December 2021.

Did the Board of Trustees (Board) provide adequate oversight of the Howard Public Library's (Library) financial operations?

Did the Cuylerville Volunteer Fire Department, Inc. (Department) officers and membership provide adequate oversight of financial operations?

Did the Town of Knox (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?

Did the Town of Sodus (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?

Did the Town of Davenport (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?

Did the Town of Alexander (Town) Town Clerk/Tax Collector (Clerk) record, deposit, report and remit collections accurately and in a timely manner?

Did the Town of Plattekill (Town) Town Board (Board) and Town Supervisor (Supervisor) adequately manage the Town’s network user accounts and develop adequate controls to safeguard information technology (IT) resources?

The purpose of our budget review was to provide an independent evaluation of the proposed 2026-27 budget.

Did the South Hornell Fire Protection Company, Inc. (Company) Executive Board (Board) and membership ensure disbursements were supported, appropriate and authorized?

Did Roosevelt Children's Academy Charter School (School) officials adequately secure and protect information technology (IT) assets against unauthorized access, use and loss?

Did Cicero Volunteer Fire Department (Department) officials ensure that financial activities were properly recorded and reported and funds were safeguarded?

Did the Arkport Hose Company No. 1, Inc. (Company) Treasurer properly deposit, disburse, record and report Company funds?

The purpose of our budget review was to provide an independent evaluation of the tentative 2026-27 budget.

Did the Eagle Mills Fire District No. 1 (District) Board of Fire Commissioners (Board) monitor financial activity, ensure appropriate records were maintained and reports were filed in a timely manner?

The objective of the review was to provide an independent evaluation of the adopted budgets for the 2024-25 and 2025-26 fiscal years and the proposed budget for the 2026-27 fiscal year.

Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?

The purpose of our review was to assess the Plainville Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Plainville Fire District – Board Oversight (2021M-91), released in October 2021.