The purpose of our review was to determine whether Otsego County (County) officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through July 31, 2025.

The purpose of our review was to assess the Hilton Central School District’s (District’s) progress, as of August 2025, in implementing our recommendations in the audit report Hilton Central School District – Network Access Controls (2022M-200), released in June 2023.

Did the Riverhead Central School District (District) Board members (Board) receive complete and accurate financial information in a timely manner to enable them to monitor financial operations?

Did the Haverstraw-Stony Point Central School District (District) Board of Education (Board) and officials effectively manage the District’s financial condition?

Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate oversight of financial operations?

Did the Town of Willsboro (Town) Town Clerk/Tax Collector (Clerk) properly record, deposit, report and remit collections?

Did the Town of Guilderland (Town) officials properly budget for and allocate sales tax revenue?

Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly safeguard and account for fuel inventory?

Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees (installation fees)?

Did the Town of Lockport (Town) Building Inspector (Inspector) properly manage building permit fee collections?

Did Town of Guilderland (Town) officials adequately secure and protect information technology (IT) assets against unauthorized use, access and loss?

Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly safeguard and account for asphalt millings (millings) inventory and sales?

Did the Town of Hornellsville (Town) Town Board (Board) effectively manage fund balance?

The purpose of our review was to assess the Town of Danby’s (Town’s) progress, as of August 2025, in implementing our recommendations in the audit report Town of Danby – Claims Processing and Procurement (2022M-127), released in December 2022.

Did Seaford Union Free School District (District) officials maintain complete and accurate capital asset records?

The purpose of our review was to provide an independent evaluation of the City’s proposed budget for 2026.

Did the Town of Kingsbury (Town) Board (Board) and officials develop and adopt a multiyear financial plan and fund balance and reserve policies?

WCIDA officials ensured PILOTs they calculated were accurate and in compliance with the PILOT agreements.

The purpose of our review was to complete an independent evaluation of the City’s tentative budget for 2026.

The purpose of our review was to assess the Hunter-Tannersville Central School District’s (District’s) progress, as of June 2025, in implementing our recommendations in the audit report Hunter- Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125), released in November 2022.