Did City of Olean (City) officials properly manage the City’s fund balance, and did the City Auditor (Auditor) properly record and report financial activity?

Did the Hancock Rural Fire District (District) Board of Fire Commissioners (Board) adequately oversee financial operations of the District by ensuring contracts were complete, adopting required policies, attending the required training and auditing the Treasurer’s records annually?

Did the Springfield Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the Treasurer’s accounting records and financial reports?

Did North Brookfield Volunteer Fire Department (Department) officials establish written policies and procedures for investing Department funds?

Did the Fulton City School District (District) Board of Education (Board) and District officials effectively manage the general fund's financial condition?

Did the Town of Galway (Town) Board (Board) properly authorize and monitor salaries paid and benefits provided?

Did the Averill Park – Sand Lake Fire District No. 2 (District) Board of Fire Commissioners (Board) properly audit claims?

Did the Village of South Glens Falls (Village) Board (Board) and officials develop and adopt realistic and structurally balanced budgets and effectively manage fund balance and reserves?

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

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

Did the Town of Portage (Town) Supervisor maintain complete, accurate and up-to-date accounting records and reports?

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

Did the Town of Rose (Town) Supervisors (Supervisor) maintain complete, accurate and up-to-date accounting records and reports?

Did the Snyder Fire District (District) Board of Fire Commissioners (Board) properly audit claims before payment?

Did the Town of Wilton (Town) Town Comptroller (Comptroller) adequately safeguard network and cloud-based user account access from cybersecurity threats?

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

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

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

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

Did Onondaga Cortland Madison Board of Cooperative Educational Services (OCM BOCES) officials properly manage and monitor building access accounts and devices?

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 East Rochester Union Free School District (District) officials properly manage and monitor building access accounts and devices?

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