Our Office completed a limited-scope review of the City’s budget. The purpose of our review was to determine the City’s structural budget deficit (budget deficit) – the gap between recurring revenues and recurring expenditures. To accomplish this objective, we reviewed the proposed 2026-27 budget, audited financial statements and other financial data.

Did the Board of Trustees (Board) of the Village of Fredonia (Village) routinely monitor financial operations and take appropriate actions to maintain the Village’s fiscal stability?

Did the Town of Pamelia (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?

Did the North Brookfield Fire District (District) Board of Fire Commissioners (Board) adequately oversee the District’s financial operations?

Did the Village of Churchville (Village) Board of Trustees (Board) provide adequate oversight of electric utility services billing and collections?

Did the Town of Fremont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?

Did the Taberg Volunteer Fire Company (Company) Board of Directors (Board) and Treasurers ensure financial activities were properly recorded and reported and funds were safeguarded?

Did the Town of Spencer (Town) Board (Board) and officials seek competition for purchases?

Did the Village of Coxsackie (Village) Treasurer (Treasurer) maintain and provide the Village Board (Board) with complete, accurate and timely records and reports?

Did the Town of Steuben (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?

Did the Saranac Fire District (District) Board of Fire Commissioners (Board) adequately oversee the District’s financial operations?

The purpose of our review was to assess the Quaker Street Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report Quaker Street Fire District – Board Oversight (2021M-96), released in December 2021.

The purpose of our review was to assess the South Butler Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report South Butler Fire District – Board Oversight of Financial Operations (2020M-155), released in April 2021.

The purpose of our review was to assess the Caledonia Joint Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102), released in November 2024.

Did the Town of Morehouse (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?

Did Midway Fire District (District) Board of Fire Commissioners (Board) properly audit claims?

Did the Board of Trustees (Board) provide adequate oversight of the Howard Public Library's (Library) financial operations?

Did the Cuylerville Volunteer Fire Department, Inc. (Department) officers and membership provide adequate oversight of financial operations?

Did the Town of Knox (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?

Did the Town of Alexander (Town) Town Clerk/Tax Collector (Clerk) record, deposit, report and remit collections accurately and in a timely manner?

Did the Town of Sodus (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?

Did the Town of Davenport (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?

The purpose of our budget review was to provide an independent evaluation of the tentative 2026-27 budget.

The objective of the review was to provide an independent evaluation of the adopted budgets for the 2024-25 and 2025-26 fiscal years and the proposed budget for the 2026-27 fiscal year.

The purpose of our budget review was to provide an independent evaluation of the proposed 2026-27 budget.