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

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

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

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 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 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 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?

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 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 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 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 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?

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.

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

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.

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 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 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?