District officials did not properly distribute the 2024 FFI tax proceeds because the Treasurer miscalculated the distribution. The Treasurer used the 2023 pro-rata allocation percentage to distribute a portion of the 2024 FFI tax proceeds instead of using the 2024 pro-rata allocation percentage. Although the Chief and a Board member reviewed the Treasurer’s distribution calculations, prior to the Treasurer making the distributions, the miscalculation was not identified by either individual. As a result, two fire companies received more money than their pro-rata share ($1,322 and $61, respectively) and the paid firefighting personnel and remaining fire company received less than their pro-rata share ($1,134 and $249, respectively).

Determine whether the Town of Windsor (Town) Board (Board) effectively managed the Town’s fund balance and developed a multiyear financial plan.

Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections.

Determine whether the Town of Alden (Town) Town Supervisor (Supervisor) prepared and maintained complete and accurate accounting records and provided sufficient financial reports to the Town Board (Board).

Determine whether the Town of Leicester (Town) Board (Board) effectively managed fund balance.

Determine whether the Lewis County Industrial Development Agency (LCIDA) Board (Board) ensured staff service fees were accurately calculated and paid in accordance with written agreements.

Determine whether the Town of Coxsackie (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively monitor and manage the Town’s financial operations and condition.

Determine whether the Town of Saugerties (Town) Board (Board) properly audited claims and authorized credit card purchases.

Determine whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials properly managed the District’s financial operations and were transparent.

Determine whether the Rhinecliff Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities.

The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025-26.

The Board did not effectively manage the Village’s fund balance or adopt realistic budgets. As a result, officials maintained unrestricted fund balance in the general and water funds totaling $729,709 and $152,143, respectively, at the end of the 2023-24 fiscal year, which was sufficient to fund the upcoming fiscal year’s budget appropriations for the general fund by nearly four times and for the water fund by more than half. The Board also did not adopt a written fund balance policy, develop and adopt comprehensive written multiyear financial or capital plans that would have assisted the Board and officials in developing and adopting realistic budgets and planning for the Village’s financial future.

Determine whether City of Middletown (City) officials accurately paid employees’ salaries, wages and benefits and properly accrued leave benefits.

Determine whether the Town of Philipstown (Town) Town Board (Board) properly managed financial operations.

Determine whether the Town of Pleasant Valley (Town) Town Board (Board) developed realistic budgets and properly managed reserve funds.

More than one in four adults in the United States have some type of disability and more than one in 10 have a mobility disability with serious difficulty walking or climbing stairs. According to the ADA Update: A Primer for State and Local Governments, “by the year 2030, approximately 71.5 million baby boomers will be over age 65 and will need services and surroundings that meet their age-related physical needs.” In New York State, almost 27 percent of adults, or about 4 million New Yorkers, have some form of disability.

The Board must provide oversight to ensure financial operations are properly managed. This includes ensuring comprehensive records are maintained, duties are appropriately segregated or compensating controls implemented to safeguard funds, and auditing records and reports to detect discrepancies.

The Board did not pay ALS employees only the amounts to which they were entitled. The Board overpaid its 13 ALS employees a total of $9,386. A lack of oversight and inadequate controls led to the overpayments occurring.

The Board and AIDA officials did not properly approve and monitor projects. The Board and AIDA officials did not review all supplemental documentation for project approval or properly monitor the 16 active projects.

Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest in non-payroll disbursements.