Determine whether the Town of Gorham (Town) Board (Board) adopted realistic budgets.

Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll disbursements (disbursements) were properly reviewed and approved, supported and for appropriate School purposes.

Determine whether Rye City School District (District) officials ensured overtime was properly budgeted, approved, monitored, recorded, and paid.

Determine whether Half Hollow Hills Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment.

Determine whether the Ardsley Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserves.

Determine whether Greater Southern Tier (GST) Board of Cooperative Educational Services (BOCES) officials properly monitored and accounted for capital assets.

Determine whether Whitney Point Central School District (District) officials adequately managed nonstudent network user accounts and developed and adopted a comprehensive information technology (IT) contingency plan.

Determine whether the Town of Keene (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.

Determine whether North Babylon Union Free School District (District) officials ensured online banking transactions were appropriate and secure.

Determine whether the Town of Bergen (Town) Supervisor maintained complete and accurate accounting records, provided accurate and timely financial information to the Town Board (Board), and filed the annual financial report (AFR) in a timely manner.

Determine whether South Jefferson Central School District (District) officials accurately paid employees’ salaries and wages.

Determine whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and collected tuition, and deposited and recorded collections in a timely manner.

Determine whether Chautauqua Lake Central School District (District) officials procured fuel in compliance with the District’s procurement policies.

Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs.

Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and adopted a comprehensive information technology (IT) contingency plan.

Determine whether the Town of Poestenkill (Town) Town Board (Board) ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment.

Determine whether Red Hook Central School District (District) officials adequately monitored and safeguarded fuel and E-Z Pass tags.

Determine whether Harborfields Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period.

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

Determine whether the Village of Argyle (Village) Board (Board) provided adequate oversight of water billings and collections.