Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law).

Determine whether the Village of Almond (Village) Board of Trustees (Board) conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and reported the results of the Village’s fiscal activities to the public in a transparent manner.

Determine whether the Village of North Syracuse (Village) Board of Trustees (Board) conducted an annual audit of the Village chief fiscal officer’s (CFO) financial records and reports, filed the required annual financial report (AFR) with the Office of the State Comptroller (OSC), and reported the results of the Village’s fiscal activities to the public in a transparent manner.

The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, 2024.

The purpose of our review was to assess the Chenango County Industrial Development Agency’s (CCIDA’s) progress, as of November 2024, in implementing our recommendations in the audit report released in April 2022.

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

Determine whether the Caledonia-Mumford Central School District (District) Board of Education (Board) and District officials effectively managed fund balance.

Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and maintained complete, accurate and timely accounting records and reports.

The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025.

Determine whether Village of North Haven (Village) officials ensured collections were properly collected, recorded and deposited.

Determine whether the Oakfield-Alabama Central School District (District) officials complied with New York State General Municipal Law (GML) and District policy when procuring goods and services.

Determine whether the Town of Volney (Town) Town Supervisor (Supervisor) performed his financial responsibilities and the Town Board (Board) provided adequate oversight of financial operations.

Determine whether the Town of Oxford (Town) officials used a competitive process to procure goods and services.

Determine whether Randolph Academy Union Free School District (District) officials maintained complete and accurate capital asset inventory records.

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s 2025 proposed budget were reasonable.

Determine whether the Village of Sloan (Village) Clerk-Treasurer recorded and reported financial transactions accurately and in a timely manner.

The purpose of our review was to assess the Jefferson County Industrial Development Agency’s (JCIDA) progress, as of July 2024, in implementing our recommendations in the audit report released in October 2020.

The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025.

Determine whether Edgemont Union Free School District (District) officials disabled unnecessary user accounts in a timely manner.

Determine whether the Caledonia Joint Fire District (District) Board of Fire Commissioners (Board) and District officials properly planned for long-term financial and capital needs.

Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained complete and accurate accounting records and provided reliable financial reports to the Town Board (Board).

The purpose of our review was to assess the District’s progress, as of July 2024, in implementing our recommendations in the audit report released in February 2017.

The purpose of our review was to assess the Livonia Joint Fire District’s (District) progress, as of September 2024, in implementing our recommendations in the audit report released in September 2021.

Determine whether the Pavilion Central School District (District) claims auditor properly audited claims prior to payment.

Determine whether the Freeport Union Free School District’s (District) Board of Education (Board) and District officials properly managed fund balance and reserves.