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.

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.