Did Cicero Volunteer Fire Department (Department) officials ensure that financial activities were properly recorded and reported and funds were safeguarded?

Did the South Hornell Fire Protection Company, Inc. (Company) Executive Board (Board) and membership ensure disbursements were supported, appropriate and authorized?

Did the Town of Plattekill (Town) Town Board (Board) and Town Supervisor (Supervisor) adequately manage the Town’s network user accounts and develop adequate controls to safeguard information technology (IT) resources?

Did Roosevelt Children's Academy Charter School (School) officials adequately secure and protect information technology (IT) assets against unauthorized access, use and loss?

The purpose of our budget review was to provide an independent evaluation of the proposed 2026-27 budget.

Did the Arkport Hose Company No. 1, Inc. (Company) Treasurer properly deposit, disburse, record and report Company funds?

The purpose of our budget review was to provide an independent evaluation of the tentative 2026-27 budget.

Did the Eagle Mills Fire District No. 1 (District) Board of Fire Commissioners (Board) monitor financial activity, ensure appropriate records were maintained and reports were filed in a timely manner?

The objective of the review was to provide an independent evaluation of the adopted budgets for the 2024-25 and 2025-26 fiscal years and the proposed budget for the 2026-27 fiscal year.

Did the Town of Clermont (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 Village of Youngstown (Village) officials maintain leave records and make payroll payments that were accurate, properly approved and adequately supported?

The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report Woodbourne Fire District – Board Oversight (2023M-98), released in December 2023.

Did City of Mechanicville (City) officials ensure that employees’ separation payments were accurate?

Did City of Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and good business practices?

Did the Village of Sherburne (Village) Board of Trustees (Board) develop realistic budgets?

Did the City of Mechanicville (City) Mayor and officials provide adequate oversight of financial operations?

Did Village of Churchville (Village) officials seek competition for the procurement of goods and services?

Did the Village of Victory (Village) Clerk-Treasurer maintain accurate, complete and timely accounting records and reports?

The purpose of our review was to assess the Plainville Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Plainville Fire District – Board Oversight (2021M-91), released in October 2021.

The purpose of our review was to assess the South Orangetown Central School District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report South Orangetown Central School District – Network User Accounts (2022M-24), released in August 2022.

Did the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) and Corporation management adequately plan and monitor financial operations?

Did the Town of Cato (Town) Supervisor (Supervisor) maintain complete, accurate and up-to-date accounting records and reports?

Did City of Ithaca (City) officials maintain complete, accurate and timely accounting records and reports?

Did the East Norwich Volunteer Fire Company Number 1 (Company) officials adequately monitor fuel inventory for loss, waste or misuse?

Did the Town of Brant (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?