Determine whether the Freeport Union Free School District’s (District) Board of Education (Board) and District officials properly managed fund balance and reserves.

Determine whether the Pavilion Central School District (District) claims auditor properly audited claims prior to payment.

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

Determine whether Alden Central School District (District) officials properly managed fuel operations.

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

Determine whether the Wantagh Union Free School District (District) Board of Education (Board) and officials established adequate controls over user accounts for the financial application to help prevent inappropriate access and use.

Determine whether the Sherman Central School District (District) claims auditor properly audited claims prior to payment.

Determine whether the Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserve funds.

Determine whether the Hammond Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds.

Determine whether the Malverne Union Free School District (District) Extra-Classroom Activity (ECA) clubs and the central treasurer (central treasurer) properly collected, recorded, deposited and disbursed ECA funds.

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

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

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

Determine whether Cheektowaga-Sloan Union Free School District (District) claims were properly audited and approved prior to payment.

Determine whether the Eden Central School District (District) Board of Education (Board) and District officials provided sufficient oversight of and managed the District’s 2022 capital project (project) in a transparent manner.

Determine whether Sherburne-Earlville Central School District (District) officials properly calculated employees’ leave accruals and accurately paid employees’ separation payments.

Determine whether the Village of Catskill (Village) Clerk-Treasurer maintained complete and accurate accounting records and timely reports.

Determine whether the Panama Central School District (District) Board of Education (Board) and District officials purchased goods and services in compliance with the District’s procurement policies.

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 June 30, 2024.

Determine whether the Merrick Union Free School District (District) Board of Education (Board) and District Officials properly managed fund balance and reserves.