The purpose of our review was to assess the Chenango Valley Central School District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162), released in June 2023.

Did the Ashville Fire District (District) Board of Commissioners (Board) purchase equipment in accordance with New York State General Municipal Law (GML) and provide proper oversight of equipment purchases?

Did the Cincinnatus Fire District (District) Board of Fire Commissioners (Board) properly safeguard financial resources?

Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners (Board) properly audit claims?

Did the Morristown Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District financial operations and properly audit claims?

The purpose of our review was to assess the City of Mount Vernon’s (City) progress, as of July/August 2025, in implementing our recommendations in the audit report City of Mount Vernon – Financial Reporting and Oversight (2020M-96), released in September 2020.

The purpose of our review was to assess the Ridge Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165), released in January 2022.

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

The purpose of our review was to assess the City of Fulton’s (City) progress, as of June 2025, in implementing our recommendations in the audit report City of Fulton – Capital Projects (2021M-184), released in February 2022.

The purpose of our review was to assess the Gates Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report Gates Fire District – Board Oversight of Long-Term Planning (2024M-10), released in June 2024.

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

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

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 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 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?

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

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