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.

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.

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

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

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

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

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

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

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

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

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

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

Did Cincinnatus Fire Department (Department) treasurers and membership ensure that financial activities were properly recorded and supported and that money was safeguarded?

The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Truxton Fire District – Board Oversight (2022M-123), released in November 2022.

The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), released in March 2024.

Did Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans BOCES) officials properly monitor and manage MiFi usage billings?

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?

Did the Preston Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial activities?

Did the Town of Ridgeway (Town) Town Board (Board) authorize and monitor health insurance benefits for current and former officials?

Did the Town of Coventry (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 Middlesex Fire District (District) officials ensure the procurement of goods and services in an economical manner?

Did the Town of Marathon (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 the Middlesex Fire District (District) Secretary/Treasurer (Treasurer) provide monthly and annual financial reports to the Board of Fire Commissioners (Board) and prepare and file the required annual financial report (AFR) with the Office of the State Comptroller (OSC)?