Determine whether Campbell-Savona Central School District (District) officials properly claimed New York State (State) aid for special education and homeless students.

Determine whether the Erie-2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services (BOCES) officials properly managed and monitored building access badge accounts.

Determine whether Northeastern Clinton Central School District (District) officials applied for all applicable transportation State aid (transportation aid) for new bus acquisitions.

The purpose of our review was to assess the Town of Otselic’s (Town’s) progress, as of May 2024, in implementing our recommendations in the audit report released in July 2021.

Determine whether the Town of Harpersfield (Town) Town Board (Board) properly audited claims.

Determine whether Northeastern Clinton Central School District (District) officials properly billed tuition for nonresident foster care students enrolled at the District.

Determine whether Dutchess County (County) officials ensured that contracted vendors provided services in accordance with contract terms, and that payments were appropriate and supported.

Determine whether Southern Westchester Board of Cooperative Educational Services (BOCES) officials secured nonstudent network user accounts, maintained adequate inventory records for information technology (IT) equipment and developed an IT contingency plan.

Determine whether the Long Beach City School District’s (District) Board of Education (Board) and District officials effectively managed the District’s fund balance.

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

Determine whether the Delaware Academy Central School District at Delhi (District) Board of Education (Board) and District officials properly managed fund balance and reserves.

Determine whether the City of Rensselaer (City) officials maintained complete, accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial operations and capital projects.

Determine whether Lewis County’s (County) purchase card charges were properly approved, supported and for appropriate purposes.

Determine whether City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation payments and health insurance buyouts were accurate.

Determine whether Newark Central School District (District) officials accurately calculated separation payments.

Determine whether Lindenhurst Union Free School District (District) officials ensured that funds collected from recreational and educational programs were properly recorded, deposited and reported.

The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years.

Determine whether the Town of Lancaster (Town) Supervisor (Supervisor) adequately performed his financial duties.

Determine whether the Town of Stafford (Town) Town Board (Board) properly authorized and monitored capital project activity.

Determine whether the Rensselaer City School District (District) officials claimed Medicaid reimbursements to which the District was entitled.