Using the New York State (NYS) Department of Health’s (DOH) Lead Testing in School Drinking Water Guidance Manual (DOH guidance), we assessed whether the officials at 21 school districts (together, Districts) that had 26,099 enrolled students for the 2023-24 school year: Developed and maintained a sampling plan to identify all water outlets for sampling or exemption, sampled and tested all required potable water outlets for lead contamination for Cycle Two, had a remedial action plan detailing which water outlets they exempted from sampling and how they were secured against use and also which outlets exceeded the lead action level and the remedial actions taken, and, reported the testing results to all required parties within the required time periods.

Did the Center Moriches Fire District (District) Board of Commissioners (Board) obtain an annual audit of the District’s records and ensure that the Treasurer filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC)?

The purpose of our review was to assess the Monsey Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Monsey Fire District – Board Oversight (2020M-62), released in July 2024.

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

Did Steuben County (County) officials effectively manage the County’s fund balance?

Did the Town of Horseheads (Town) Board (Board) and officials properly audit claims and process claim payments?

Did the Board of Fire Commissioners (Board) of the Mattituck Fire District (District) effectively audit claims before payment?

The purpose of our review was to assess the Montauk Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Montauk Fire District – Board Oversight (2024M-117), released in December 2024.

The purpose of our review was to assess the Ticonderoga Joint Town/Village Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182), released in April 2024.

The purpose of our review was to assess the Ridge Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165), released in January 2022.

Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners (Board) properly audit claims?

Did the Cincinnatus Fire District (District) Board of Fire Commissioners (Board) properly safeguard financial resources?

Did the Colesville-Windsor Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of financial operations?

The purpose of our review was to assess the City of Mount Vernon’s (City) progress, as of July/August 2025, in implementing our recommendations in the audit report City of Mount Vernon – Financial Reporting and Oversight (2020M-96), released in September 2020.

The purpose of our review was to assess the Chenango Valley Central School District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162), released in June 2023.

The purpose of our review was to assess the City of Fulton’s (City) progress, as of June 2025, in implementing our recommendations in the audit report City of Fulton – Capital Projects (2021M-184), released in February 2022.

The purpose of our review was to assess the Gates Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report Gates Fire District – Board Oversight of Long-Term Planning (2024M-10), released in June 2024.

Did the Ashville Fire District (District) Board of Commissioners (Board) purchase equipment in accordance with New York State General Municipal Law (GML) and provide proper oversight of equipment purchases?

Did the Morristown Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District financial operations and properly audit claims?

Did the Genesee Valley Fire Department, Inc. (Department) Treasurer properly deposit, disburse, record and report Department funds?