The purpose of our review was to assess Copiague Union Free School District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report Copiague Union Free School District – Information Technology, 2023M-150, released in March 2024.

The purpose of our budget review was to identify issues which impact the City of Yonkers’ (City) financial condition in the current and future years.

Did the Levittown Union Free School District (District) Board of Education (Board) and District officials effectively manage fund balance?

Did the Sayville Fire District (District) Board of Commissioners (Board) properly audit and approve claims before payment?

Did the Town of Newcomb (Town) Supervisor (Supervisor) maintain complete and accurate accounting records and reports?

Did Village of Owego (Village) officials maintain complete, accurate and timely accounting records and reports?

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 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?

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

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 Schuyler Falls (Town) receive accurate host fee payments?

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

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?

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

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

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

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

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.

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