Did Gorham Fire District (District) officials ensure the procurement of goods and services in an economical manner?

Did Town of Paris (Town) officials properly manage the billing, collection and enforcement activities associated with water and sewer user charges?

Did the Town of Denmark (Town) Board (Board) properly audit and approve claims before payment?

Did Village of Unadilla (Village) officials ensure that disbursements were accurate, properly approved, supported and for proper Village purposes?

The purpose of our review was to assess Uniondale Union Free School District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Uniondale Union Free School District – Information Technology, 2023M-61, released in October 2023.

Did the Town of Whitestown Highway Superintendent (Superintendent) adequately safeguard and account for diesel fuel, gasoline and motor oil inventories?

Did the Town of Schuyler Falls (Town) receive accurate host fee payments?

The purpose of our review was to assess the Town of Tompkins Fire District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report Town of Tompkins Fire District – Board Oversight (2023M-33), released in June 2023.

Did the Town of Lewis (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 Theresa Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report Theresa Fire District – Board Oversight and Financial Management (2021M-60), released in August 2021.

Did the Town of Union (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 the Village of Whitehall (Village) Clerk-Treasurer maintain complete, accurate and timely records and reports?

The purpose of our review was to assess the Fine Fire District’s (District) progress, as of December 2025, in implementing our recommendations in the audit report Fine Fire District – Board Oversight (2023M-81), released in October 2023.

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

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

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

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

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

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.

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.

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

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?

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

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?