Did the Town of Lockport (Town) Building Inspector (Inspector) properly manage building permit fee collections?

Did the Town of Guilderland (Town) officials properly budget for and allocate sales tax revenue?

Did the Town of Willsboro (Town) Town Clerk/Tax Collector (Clerk) properly record, deposit, report and remit collections?

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)?

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

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.

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

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

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

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

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

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

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

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

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

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.

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.

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.

Determine whether the Border City Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations.

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 Exploration Elementary Charter School for Science and Technology (School) officials ensured non-payroll disbursements (disbursements) were supported and for appropriate School purposes, properly reviewed and approved.

Although District officials complied with competitive bidding requirements and certain aspects of the District’s procurement policies, they did not seek competition for two professional service contracts related to the Project.