The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.

Determine whether Town of Elbridge (Town) officials accurately paid employees and properly maintained employee leave accruals.

Determine whether the Wallace Volunteer Fire Department, Inc. (Department) officers and members provided adequate financial oversight.

Determine whether the Town of Ripley (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported all collections in a timely and accurate manner.

The purpose of our review was to assess the Town of Dayton’s (Town) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Fund Balance Management (2019M-221) released in January 2020.

Determine whether the Village of Herkimer (Village) Clerk-Treasurers maintained complete, accurate and up-to-date financial records and reports.

Assess whether Town of Colonie (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town facilities.

Determine whether Village of Penn Yan (Village) officials ensured Water Treatment Plant (WTP) procurements were made in accordance with Village policy and in the best interest of ratepayers.

Assess whether Town of Grand Island (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town facilities.

Assess whether Town of Brookhaven (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town facilities.

Determine whether the Rensselaer County (County) Capital Resource Corporation (RCCRC) establishment complied with applicable requirements and the RCCRC’s sale of property aligned with its purpose.

Determine whether the Mayor and City Council adopted realistic budgets that were structurally balanced, routinely monitored financial operations and took appropriate actions to maintain the City’s fiscal stability.

Assess whether the City of Rome (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City facilities.

Assess whether Town of Tonawanda (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town facilities.

Assess whether City of New Rochelle (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City facilities.

Determine whether the Hammond Fire District (District) Board of Fire Commissioners (Board) adequately monitored the District’s financial activities, adopted required policies and completed required training.

Assess whether City of Batavia (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City facilities.

Determine whether Roslyn Union Free School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment.

Assess whether the City of Long Beach (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City facilities.

Assess whether City of Cohoes (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City facilities.