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

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

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

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

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

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

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

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 Macedon (Town) Town Board (Board) and Town officials (officials) adequately oversee and manage the Town's ambulance service’s financial operations?

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

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

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

Did the Woodhull Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of financial operations?

NYS law requires each town’s chief fiscal officer (CFO) to file an Annual Financial Report (AFR) with OSC within 60 to 120 days after the close of the fiscal year and make reports available to the public. The AFR provides a comprehensive summary about the town’s financial condition and operating results, including revenues, expenditures, debt, fund balance, cash reserves and other key financial information essential for transparency, accountability and informed decision making.

Did the City of Fulton (City) Clerk-Chamberlain maintain accurate and up-to-date financial records?

Did Village of Moravia (Village) officials seek competition for procuring goods and services?

The purpose of our review was to determine whether Broome County (County) officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2024 through May 31, 2026.

Did Lawrence Union Free School District (District) officials adequately manage network user accounts and provide IT security awareness training to staff?

Did Beekmantown Central School District (District) officials develop and manage a comprehensive investment program?

Did the Village of Groton (Village) Board of Trustees (Board) competitively procure the goods and services for a capital project (Project) that included a municipal building and fire station?

Did South Huntington Union Free School District (District) officials ensure credit card charges were authorized, adequately supported, for valid District purposes and properly approved?

Did the Honeoye Central School District (District) Board of Education (Board) and District officials effectively manage fund balance?