Did the Ischua Fire District (District) Board of Fire Commissioners (Board) properly audit claims prior to payment and did the District Treasurer (Treasurer) file Annual Financial Reports (AFRs) in a timely manner?

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

Did the Moravia Volunteer Fire Company, Inc. (Company) Treasurer properly account for all receipts and disbursements?

Did the Village of Lacona (Village) Board and Village officials (officials) provide adequate governance to safeguard information technology (IT) assets from cybersecurity threats?

Did the Village of Medina (Village) Village Clerk-Treasurer (Clerk-Treasurer) ensure water and sewer user rents and fees (charges) were accurately billed, collected and deposited?

Did the Village of Cassadaga (Village) Village Board (Board) and officials provide adequate governance to safeguard information technology (IT) assets from cybersecurity threats?

Did Broadalbin-Perth Central School District (District) officials properly manage and monitor building access accounts and devices?

Did Niskayuna Central School District (District) officials properly manage and monitor building access accounts and devices?

Did Central Square Central School District (District) officials properly manage and monitor building access accounts and devices?

Did Red Hook Central School District (District) officials properly manage and monitor building access accounts and devices?

Did North Collins Central School District (District) officials properly manage and monitor building access accounts and devices?

Did Orange-Ulster Board of Cooperative Educational Services (OU BOCES) officials properly manage and monitor building access accounts and devices?

Did Holley Central School District (District) officials properly manage and monitor building access accounts and devices?

Did Batavia City School District (District) officials properly manage and monitor building access accounts and devices?

Did New York Mills Union Free School District (District) officials properly manage and monitor building access accounts and devices?

Did Moravia Joint Fire District (District) officials ensure they procured goods and services in an economical manner?

Did the Deansboro Fire District (District) Board of Fire Commissioners (Board) ensure claims were adequately supported, for proper District purposes and authorized before payment?

Did the Blue Point Fire District (District) Board of Fire Commissioners (Board) effectively manage fund balance and reserve funds?

Did the Big Flats Fire District No. 1 (District) Board of Fire Commissioners (Board) and officials use a competitive process to procure goods and services?

Did Town of Amherst (Town) officials ensure employees received leave time benefits, stipends and separation payments consistent with collective bargaining agreements (CBA) and Town policies?

Did Town of Amherst (Town) officials properly secure user account access to the network?

The purpose of our review was to assess the Cuddebackville Fire District’s (District) progress, as of March 2026, in implementing our recommendations in the audit report Cuddebackville Fire District – Board Oversight (2024M-94), released in February 2025.

Did the Crystal Beach Volunteer Fire Department (Department) Treasurer (Treasurer) provide adequate oversight of Foreign Fire Insurance (FFI) tax proceeds?

Did the Hannibal Fire Company (Company) Board of Directors (Board) provide oversight of Kartway racetrack (Kartway) fundraising activities?

Did the Village of Richburg (Village) Board of Trustees (Board) conduct or provide for an annual audit of the Clerk-Treasurer’s financial records and reports, and did the Clerk-Treasurer file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?