Determine whether Sherburne-Earlville Central School District (District) officials properly calculated employees’ leave accruals and accurately paid employees’ separation payments.

Determine whether Cheektowaga-Sloan Union Free School District (District) claims were properly audited and approved prior to payment.

Determine whether the Eden Central School District (District) Board of Education (Board) and District officials provided sufficient oversight of and managed the District’s 2022 capital project (project) in a transparent manner.

Determine whether the Sherburne-Earlville Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.

Determine whether the Cooperstown Central School District (District) Board of Education (Board) and District officials properly managed the District’s fund balance and reserves.

Determine whether the Panama Central School District (District) Board of Education (Board) and District officials purchased goods and services in compliance with the District’s procurement policies.

The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024.

Determine whether the Town of Pittsfield’s (Town) Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports.

Determine whether the Village of Catskill (Village) Clerk-Treasurer maintained complete and accurate accounting records and timely reports.

Determine whether the Merrick Union Free School District (District) Board of Education (Board) and District Officials properly managed fund balance and reserves.

Determine whether the West Babylon Union Free School District's (District) claims auditor properly audited claims.

Determine whether Town of Evans (Town) officials maintained leave records and paid separation and health insurance opt-out payments (opt-out payments) that were accurate, supported and approved.

Determine whether Town of Pendleton (Town) capital projects (projects) were properly planned, accounted for and monitored.

Determine whether the Town of Pitcairn (Town) Town Board (Board) properly audited claims prior to payment.

Determine whether Putnam County (County) Parks and Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported collections accurately and in a timely manner and whether the collections were supported.

The purpose of our review was to assess the Town of Shelby’s (Town’s) progress, as of May 2024, in implementing our recommendations in the audit report released in December 2021.

The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through May 31, 2024.

Determine whether the Village of Lake George (Village) Treasurer maintained complete, accurate and timely records and reports to allow the Village Board (Board) to effectively manage the Village’s financial operations.

Determine whether the Miller Place Fire District (District) Board of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for appropriate purposes.

Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly administered select real property tax exemptions.

Determine whether Village of Skaneateles (Village) claims were adequately supported, appropriate and properly audited and approved prior to payment.

Determine whether the Richford Fire District (District) Board of Commissioners (Board) established adequate long-term capital and financial plans and provided adequate oversight over financial operations.

Determine whether the Tompkins County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.

Determine whether the Washington County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.

Determine whether the Seneca County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.