Did the Oneida County (County) Clerk (Clerk) properly collect and deposit funds, and remit funds in an accurate and timely manner?

Did the Town of Edinburg (Town) Supervisor (Supervisor) maintain complete, accurate and current accounting records and reports?

Did the Town of Hornellsville (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds?

Did Great Neck Park District (District) officials properly record and account for capital assets?

Did the Village of Weedsport (Village) Board of Trustees (Board) effectively manage fund balance?

Did the Village Board of Trustees (Board) receive the financial reports needed to monitor the Village’s financial operations and make strategic decisions and ensure that the required annual financial reports (AFRs) were filed with the Office of the State Comptroller (OSC)?

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 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?

Did the Haverstraw-Stony Point Central School District (District) Board of Education (Board) and officials effectively manage the District’s financial condition?

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

The purpose of our review was to assess the Hilton Central School District’s (District’s) progress, as of August 2025, in implementing our recommendations in the audit report Hilton Central School District – Network Access Controls (2022M-200), released in June 2023.

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

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

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 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?

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?

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.

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