We selected 20 fire districts’ (Districts) audit reports and conducted follow-up reviews between September 2025 and March 2026 to determine whether District officials implemented the audit recommendations. The 20 audit reports included a total of 163 applicable recommendations directed to the Districts’ officials, including the Boards of Commissioners (Boards) and District Treasurers (Treasurers).

The purpose of our review was to assess the Ravena-Coeymans-Selkirk Central School District’s (District) progress, as of July 2026, in implementing our recommendations in the audit report Ravena-Coeymans-Selkrik Central School District – Lead Testing and Reporting (S9-25-7), released in July 2025.

Did the Bloomington Fire District (District) Board of Fire Commissioners (Board) obtain an annual audit of the Treasurer’s financial records, and did the Treasurer file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?

Did Wayne County Industrial Development Agency (WCIDA) officials maintain a transparent website?

We selected 20 school districts and boards of cooperative educational services (Schools) to determine whether the Schools’ officials properly managed and monitored building access accounts (accounts) and devices. We visited the Schools between December 2025 and May 2026 and identified that officials did not disable all unneeded building access accounts and devices. As a result, because accounts and devices were not properly managed and monitored, there were potential risks for unauthorized access to the Schools’ buildings, compromising building security and safety for students, teachers, staff and visitors.

Did Palmyra-Macedon Central School District (District) officials appropriately inventory, track and safeguard information technology (IT) assets?

Did Village of Walden (Village) officials ensure that employees’ payroll payments and leave accruals were accurate, approved and supported?

Did the Town Line Fire Department (Department) Board of Directors (Board) and President properly plan for and manage the fire station building capital project?

Did the Village of Moravia (Village) Treasurer (Treasurer) prepare and maintain complete, accurate and timely records and reports?

Did the Le Roy Fire District’s (District) Board of Fire Commissioners (Board) ensure travel, meal and refreshment purchases were adequately supported and for a proper District purpose?

Did the Village of Fonda (Village) Board of Trustees (Board) effectively manage the water fund’s financial operations?

Did the Town of Washington (Town) Town Board (Board) and officials properly manage the Town’s fund balances?

Did Village of Elmsford (Village) officials ensure employees' leave accruals and payments of unused leave accruals were accurate, approved and supported?

Did City of Oneonta (City) officials provide adequate governance to safeguard information technology (IT) assets from cybersecurity threats?

The objective of the review was to provide an independent evaluation of the Town of Wallkill’s (Town’s) fiscal year 2026 adopted budget.

Did the Lockwood Volunteer Fire Department (Department) officials ensure that financial activity was properly supported, authorized, recorded and reported?

Did the Village of Lansing (Village) Board (Board) and officials use a competitive process to procure goods and services?

The objective of the review was to provide an independent evaluation of the City of Albany’s (City’s) adopted budgets for fiscal years 2025 and 2026.

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

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

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?