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

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

Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees (installation fees)?

The purpose of our review was to provide an independent evaluation of the City’s proposed budget for 2026.

Did the Town of Kingsbury (Town) Board (Board) and officials develop and adopt a multiyear financial plan and fund balance and reserve policies?

Did the Town of Hornellsville (Town) Town Board (Board) effectively manage fund balance?

The purpose of our review was to assess the Town of Danby’s (Town’s) progress, as of August 2025, in implementing our recommendations in the audit report Town of Danby – Claims Processing and Procurement (2022M-127), released in December 2022.

WCIDA officials ensured PILOTs they calculated were accurate and in compliance with the PILOT agreements.

Did Seaford Union Free School District (District) officials maintain complete and accurate capital asset records?

The purpose of our review was to complete an independent evaluation of the City’s tentative budget for 2026.

The purpose of our review was to assess the Hunter-Tannersville Central School District’s (District’s) progress, as of June 2025, in implementing our recommendations in the audit report Hunter- Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125), released in November 2022.

Did West Irondequoit Central School District (District) officials properly conduct and report emergency drills?

Did the Richburg-Wirt Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of financial operations?

Did Town of Elmira Fire District No. 1 (District) officials establish long-term capital and financial plans?

The purpose of our review was to provide an independent evaluation of the Town’s preliminary 2026 budget.

The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report Newark Valley Fire District – Board Oversight (2020M-30), released in May 2020.

The Board did not adequately monitor financial activities or ensure the Treasurer maintained appropriate records and reports. The Board’s lack of monitoring the Treasurer’s financial activities and conducting an annual audit of the Treasurer’s financial records impacted the Board’s ability to identify inaccurate accounting records and reports and address deficiencies sooner to ensure it received reliable information to make informed decisions for the District. In addition, a lack of adequate oversight and monitoring increases the risk of incomplete and inaccurate records and that funds could be lost or misappropriated without detection.

Determine whether the Serven Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of Company operations to ensure financial activities were properly recorded and reported and resources were adequately safeguarded.

Did the Canisteo-Greenwood Central School District (District) Board of Education’s (Board) appointed claims auditor properly audit claims prior to payment?

Determine whether Border City Hose Company Inc. (Company) officers provided adequate oversight of Company operations to ensure financial activities were properly recorded and reported and that resources were adequately safeguarded.