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

Did the Riverhead Central School District (District) Board members (Board) receive complete and accurate financial information in a timely manner to enable them to monitor financial operations?

The purpose of our review was to determine whether Otsego County (County) officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through July 31, 2025.

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

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

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

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

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

Did Town of Guilderland (Town) officials adequately secure and protect information technology (IT) assets against unauthorized use, access and loss?

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?

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.

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.

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

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

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

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

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.