Did the Town of Brant (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 Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans BOCES) officials properly monitor and manage MiFi usage billings?

The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), released in March 2024.

Did Cincinnatus Fire Department (Department) treasurers and membership ensure that financial activities were properly recorded and supported and that money was safeguarded?

The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Truxton Fire District – Board Oversight (2022M-123), released in November 2022.

Did the Town of Marathon (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 Ridgeway (Town) Town Board (Board) authorize and monitor health insurance benefits for current and former officials?

Did the Town of Coventry (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 Middlesex Fire District (District) officials ensure the procurement of goods and services in an economical manner?

Did the Preston Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial activities?

Did the Middlesex Fire District (District) Secretary/Treasurer (Treasurer) provide monthly and annual financial reports to the Board of Fire Commissioners (Board) and prepare and file the required annual financial report (AFR) with the Office of the State Comptroller (OSC)?

Determine whether the Fairview Fire District’s (District) Board of Fire Commissioners (Board) and officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.

Did the Village of Asharoken (Village) Board of Trustees (Board) ensure that non-payroll disbursements were properly audited, and the Village Treasurer’s (Treasurer) financial duties were monitored?

Did Town of Gorham (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds?

Did the Great River Fire District (District) Treasurer provide the Board of Fire Commissioners (Board) with complete and accurate financial reports?

Did Town of Horseheads (Town) officials adequately manage network and local user accounts, develop an information technology (IT) contingency plan, and provide adequate IT security awareness training to staff?

Did Syracuse City School District (District) officials adequately manage nonstudent network user accounts and develop and adopt an information technology (IT) contingency plan?

Did the Lawrence Union Free School District (District) Board of Education (Board) and officials properly manage fund balance?

Did the Beekmantown Fire District No. 1 (District) Board of Fire Commissioners (Board) adequately oversee the District’s financial operations?

Did the Village of Churchville (Village) Board of Trustees (Board) effectively manage fund balance?

Did Beekmantown Fire District No. 1 (District) officials develop and manage a comprehensive investment program?

Did the Newburgh Enlarged City School District (District) Board of Education (Board) and officials effectively manage fund balance and reserve funds?

Did the Caneadea Fire District (District) Secretary/Treasurer (Treasurer) record and report financial transactions in a timely and accurate manner?

Did the Town of Palermo (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 Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation (Certificate) and provide adequate financial oversight of Company operations?