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.

Determine whether the Village of Lisle (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 Pomona (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 Town of Hector (Town) employee compensation was authorized, accurate and supported.

Determine whether the Village of Almond (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 Holley (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 Mount Kisco (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.

New York State (NYS) has 532 villages ranging in size from fewer than 50 residents with a budget of $173,450 to almost 60,000 residents with a budget of $93.8 million. Villages provide essential services for their residents, who elect a board to plan, guide and manage operations, including the funding of the annual budget to provide those services. Village officials in NYS should be transparent and accountable, by making financial information readily available to the public. By being open, providing information and keeping public records regarding their financial activities current and accessible, residents are able to see how their tax dollars are being spent, and they are given the opportunity to provide feedback to officials.

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

Determine whether the Village of Cedarhurst (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 Hoosick Falls (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 North Syracuse (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 Wayland-Cohocton Central School District (District) officials properly managed and monitored building access accounts and badges.

The purpose of our review was to assess the Chenango County Industrial Development Agency’s (CCIDA’s) progress, as of November 2024, in implementing our recommendations in the audit report released in April 2022.

Determine whether the Gowanda Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.

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 1, 2024.

Determine whether the Caledonia-Mumford Central School District (District) Board of Education (Board) and District officials effectively managed fund balance.

The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025.

Determine whether Village of North Haven (Village) officials ensured collections were properly collected, recorded and deposited.