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

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

Determine whether the Town of Stafford (Town) Town Board (Board) properly authorized and monitored capital project activity.

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

Determine whether Scio Central School District (District) officials maintained complete and accurate capital asset records.

The purpose of our review was to assess the City of Little Falls’ (City’s) progress, as of March 2024, in implementing our recommendations in the audit report released in June 2021.

Determine whether the Village of Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances.

Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll disbursements (disbursements) were properly reviewed and approved, supported and for appropriate School purposes.

Determine whether Town of Gorham (Town) officials made procurements in accordance with Town policy, statutory requirements and good business practices.

The purpose of our review was to assess the Village of Herkimer’s (Village’s) progress, as of March 2024, in implementing our recommendations in the audit report released in August 2019.

Determine whether the Town of Gorham (Town) Board (Board) adopted realistic budgets.

Determine whether Farmingdale Union Free School District (District) officials properly monitored, approved and controlled overtime.

Determine whether the Ardsley Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserves.

Determine whether Half Hollow Hills Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment.

Determine whether Rye City School District (District) officials ensured overtime was properly budgeted, approved, monitored, recorded, and paid.

Determine whether Greater Southern Tier (GST) Board of Cooperative Educational Services (BOCES) officials properly monitored and accounted for capital assets.

Determine whether the Town of Keene (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.

Determine whether South Jefferson Central School District (District) officials accurately paid employees’ salaries and wages.

Determine whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and collected tuition, and deposited and recorded collections in a timely manner.

Determine whether the Town of Bergen (Town) Supervisor maintained complete and accurate accounting records, provided accurate and timely financial information to the Town Board (Board), and filed the annual financial report (AFR) in a timely manner.

Determine whether North Babylon Union Free School District (District) officials ensured online banking transactions were appropriate and secure.

Determine whether Whitney Point Central School District (District) officials adequately managed nonstudent network user accounts and developed and adopted a comprehensive information technology (IT) contingency plan.

Determine whether Harborfields Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period.

Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and adopted a comprehensive information technology (IT) contingency plan.