Did the Genesee Valley Fire Department, Inc. (Department) Treasurer properly deposit, disburse, record and report Department funds?

Did the West Henrietta Fire Department, Inc. (Department) Treasurer properly deposit, disburse, record and report Department funds?

Did Delaware County Industrial Development Agency (DCIDA) officials properly monitor projects and maintain a transparent website?

Did Steuben County (County) officials limit and monitor access to and properly safeguard computerized data in the finance and personnel departments and County Clerk’s office?

Did Valley Stream Central High School District (District) officials properly monitor, account for and dispose of capital assets?

Did the Town of Edinburg (Town) Supervisor (Supervisor) maintain complete, accurate and current accounting records and reports?

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

Did Great Neck Park District (District) officials properly record and account for capital assets?

Did the Village Board of Trustees (Board) receive the financial reports needed to monitor the Village’s financial operations and make strategic decisions and ensure that the required annual financial reports (AFRs) were filed with the Office of the State Comptroller (OSC)?

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

Did the Oneida County (County) Clerk (Clerk) properly collect and deposit funds, and remit funds in an accurate and timely manner?

The purpose of our review was to determine whether Otsego County (County) officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through July 31, 2025.

Did the Riverhead Central School District (District) Board members (Board) receive complete and accurate financial information in a timely manner to enable them to monitor financial operations?

Did the Haverstraw-Stony Point Central School District (District) Board of Education (Board) and officials effectively manage the District’s financial condition?

Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate oversight of financial operations?

The purpose of our review was to assess the Hilton Central School District’s (District’s) progress, as of August 2025, in implementing our recommendations in the audit report Hilton Central School District – Network Access Controls (2022M-200), released in June 2023.

Did the Town of Lockport (Town) Building Inspector (Inspector) properly manage building permit fee collections?

Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly safeguard and account for fuel inventory?

Did the Town of Guilderland (Town) officials properly budget for and allocate sales tax revenue?

Did Town of Guilderland (Town) officials adequately secure and protect information technology (IT) assets against unauthorized use, access and loss?