Did Middlesex Hose Company (Company) officials ensure that fundraising collections were properly recorded, reported and safeguarded?

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

Did Glen Cove City School District (District) officials adequately manage nonstudent network user accounts?

The purpose of our review was to assess the Village of Wappingers Falls’ (Village) progress, as of our review period from September 30, 2025 through February 28, 2026, in implementing our recommendations in the audit report Village of Wappingers Falls: Board Oversight (2023M-70), released in December 2023.

Did Levittown Union Free School District (District) officials adequately manage nonstudent network accounts and permissions?

Did the Wrights Corners Fire Company, Inc. (Company) Treasurer (Treasurer) maintain complete financial records in a timely manner?

Did the Town of Middlesex (Town) Town Board (Board) ensure that code enforcement revenues were accurately billed, collected, deposited, recorded and reported?

Did the Machias Fire District (District) Board of Fire Commissioners (Board) and Treasurer properly manage the District’s financial operations?

Did the Town of Butternuts (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 review was to assess the Eaton No. 1 Fire District’s (District) progress, as of December 2025, in implementing our recommendations in the audit report Eaton No. 1 Fire District – Board Oversight (2024M-4), released in May 2024.

The purpose of our review was to assess the Tioga Fire District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report Tioga Fire District – Board Oversight (2022M-170), released in January 2023.

Did the Rushville Hose Company, Inc. (Company) Board of Trustees (Board) and membership provide adequate oversight of financial operations?

Did the Midway Fire Department (Department) Board of Directors (Board) ensure disbursements had adequate supporting documentation, were for appropriate purposes and were properly approved?

Did the Town of New Hudson (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 Greenville (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 Kerhonkson Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District financial activities?

Did the Town of Catharine (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 Schodack Landing Fire District No. 1 (District) Board of Commissioners (Board) properly audit claims?

Did the Village of Rhinebeck (Village) Board of Trustees (Board) properly audit claims?

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 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?

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

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