Determine whether the Town of Harpersfield (Town) Town Board (Board) properly audited claims.

The purpose of our review was to assess the Town of Otselic’s (Town’s) progress, as of May 2024, in implementing our recommendations in the audit report released in July 2021.

Determine whether Northeastern Clinton Central School District (District) officials applied for all applicable transportation State aid (transportation aid) for new bus acquisitions.

Determine whether Campbell-Savona Central School District (District) officials properly claimed New York State (State) aid for special education and homeless students.

Determine whether Northeastern Clinton Central School District (District) officials properly billed tuition for nonresident foster care students enrolled at the District.

Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted clerk fees in timely manner.

Determine whether the Delaware Academy Central School District at Delhi (District) Board of Education (Board) and District officials properly managed fund balance and reserves.

Determine whether Southern Westchester Board of Cooperative Educational Services (BOCES) officials secured nonstudent network user accounts, maintained adequate inventory records for information technology (IT) equipment and developed an IT contingency plan.

Determine whether the Long Beach City School District’s (District) Board of Education (Board) and District officials effectively managed the District’s fund balance.

Determine whether the Falconer Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.

Determine whether Dutchess County (County) officials ensured that contracted vendors provided services in accordance with contract terms, and that payments were appropriate and supported.

Determine whether the City of Rensselaer (City) officials maintained complete, accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial operations and capital projects.

Determine whether City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation payments and health insurance buyouts were accurate.

Determine whether Lewis County’s (County) purchase card charges were properly approved, supported and for appropriate purposes.

Determine whether Lindenhurst Union Free School District (District) officials ensured that funds collected from recreational and educational programs were properly recorded, deposited and reported.

Determine whether Newark Central School District (District) officials accurately calculated separation payments.

Determine whether the Town of Lancaster (Town) Supervisor (Supervisor) adequately performed his financial duties.

Determine whether Town of Franklinville (Town) officials complied with the requirements of the Town's procurement policy.

Determine whether Franklin-Essex-Hamilton Board of Cooperative Educational Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and North Franklin Educational Center (NFEC) capital improvement project (project).

Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited claims.