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

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

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

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

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

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

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).

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 the Rensselaer City School District (District) officials claimed Medicaid reimbursements to which the District was entitled.

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

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

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

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

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

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