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

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 May 31, 2024.

Determine whether the Richford Fire District (District) Board of Commissioners (Board) established adequate long-term capital and financial plans and provided adequate oversight over financial operations.

Determine whether Village of Skaneateles (Village) claims were adequately supported, appropriate and properly audited and approved prior to payment.

Determine whether the Wyoming County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.

Determine whether the Seneca County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.

Determine whether the Madison County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.

Determine whether the Washington County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.

Determine whether the Jefferson County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.

Determine whether the Tompkins County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.

Determine whether the Nassau County (County) Weights and Measures Division (Division) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.

Determine whether the Niagara County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.

Determine whether the Greene County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.

Determine whether the Orange County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.

Determine whether officials in 10 county (County) departments of weights and measures (Departments) adequately provided consumer protections by helping to ensure the accuracy of retail prices and weighing and measuring devices.

Determine whether Greenburgh Central School District (District) officials properly established the District’s tax certiorari reserve fund and maintained it at a reasonable level.

Determine whether Town of Berkshire (Town) officials ensured non-payroll disbursements were for appropriate Town purposes. Determine whether the Town Board (Board) audited the Town Supervisor’s (Supervisor’s) records and whether the Supervisor filed the required annual financial reports (AFRs).

Determine whether Hammondsport Central School District (District) officials established comprehensive multiyear financial and capital plans.

Determine whether Hammondsport Central School District (District) officials developed and managed a comprehensive investment program.

Determine whether the Town of Wells (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.

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, 2022 through February 29, 2024.

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 Erie-2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services (BOCES) officials properly managed and monitored building access badge accounts.

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.