Determine whether Fairview Fire District (District) officials ensured employees’ payroll payments and leave accruals were accurate, monitored, properly approved and supported.

Determine whether Rensselaer County (County) Industrial Development Agency (RCIDA) officials ensured payments in lieu of taxes (PILOTs) were properly billed, collected and distributed to taxing jurisdictions timely.

Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections.

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget were reasonable.

Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law).

Determine whether Wayland-Cohocton Central School District (District) officials identified, reported and implemented needed remediation to reduce lead exposure in potable water outlets.

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 November 21, 2024.

Determine whether the Village of Earlville (Village) Clerk-Treasurer recorded and deposited all collections accurately and in a timely manner.

Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law).

Determine whether the Main-Transit Fire Department (Department) officials’ credit card purchases were supported and for proper Department purposes.

Determine whether Rush-Henrietta Central School District (District) officials ensured credit card and purchase card charges were properly approved, supported and for appropriate District purposes.

Determine whether the Main-Transit Fire Department (Department) banquet manager (manager) made proper disbursements that were adequately supported, reported and recorded and properly deposited and reported collections.

Determine whether the Town of Covington (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law).

Determine whether the Montauk Fire District (District) Board of Commissioners (Board) monitored financial activities and ensured appropriate records and reports were maintained and/or audited to comply with statutory requirements.

Determine whether the Town of Butler (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets.

Determine whether Town of Ashland (Town) officials established multiyear capital and financial plans.

Determine whether the Town of Butler (Town) Board (Board) effectively managed the Town’s town-wide and town-outside-village (TOV) fund balances.

Determine whether the Edmeston Fire District (District) Board of Fire Commissioners (Board) properly audited claims and whether the Treasurer filed the required Annual Financial Reports (AFRs) timely.

Determine whether the Village of Great Neck (Village) Board of Trustees (Board): conducted an annual audit of the Village chief fiscal officer’s (CFO) financial records and reports, filed the required annual financial report (AFR) with the Office of the State Comptroller (OSC), and reported the results of the Village’s fiscal activities to the public in a transparent manner.

Determine whether the Village of Copenhagen (Village) Board of Trustees (Board) conducted an annual audit of the Village Chief Fiscal Officers’ (CFO) financial records and reports, filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and reported the results of the Village’s fiscal activities to the public in a transparent manner.