Did the Town of Macedon (Town) Town Board (Board) and Town officials (officials) adequately oversee and manage the Town's ambulance service’s financial operations?

Did the Big Indian-Oliverea Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial operations?

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

Did the Town of Williamstown (Town) Supervisor (Supervisor) maintain accurate financial records, provide adequate reports to the Town Board (Board) and file the required Annual Financial Reports (AFRs) with the Office of the New York State Comptroller (OSC)?

Did City of Oneida (City) officials ensure bank accounts and receivable control accounts1 for real property taxes and water and sewer rents were properly reconciled?

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

Did Twin District Fire Company (Company) officials ensure credit card purchases were properly supported and for appropriate Company purposes?

The purpose of our review was to determine whether Broome County (County) officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2024 through May 31, 2026.

NYS law requires each town’s chief fiscal officer (CFO) to file an Annual Financial Report (AFR) with OSC within 60 to 120 days after the close of the fiscal year and make reports available to the public. The AFR provides a comprehensive summary about the town’s financial condition and operating results, including revenues, expenditures, debt, fund balance, cash reserves and other key financial information essential for transparency, accountability and informed decision making.

Did the City of Fulton (City) Clerk-Chamberlain maintain accurate and up-to-date financial records?

Did the Woodhull Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of financial operations?

Did Village of Moravia (Village) officials seek competition for procuring goods and services?

Did Lawrence Union Free School District (District) officials adequately manage network user accounts and provide IT security awareness training to staff?

Did the Honeoye Central School District (District) Board of Education (Board) and District officials effectively manage fund balance?

Did Beekmantown Central School District (District) officials develop and manage a comprehensive investment program?

Did South Huntington Union Free School District (District) officials ensure credit card charges were authorized, adequately supported, for valid District purposes and properly approved?

Did the Village of Groton (Village) Board of Trustees (Board) competitively procure the goods and services for a capital project (Project) that included a municipal building and fire station?

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

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

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

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

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

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