Determine whether the Town of Exeter (Town) Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports.

Determine whether the Crown Point Fire District (District) Board of Fire Commissioners (Board) adequately oversaw the District’s financial operations.

Determine whether the Town of Byron (Town) officials complied with New York State General Municipal Law (GML) and Town policy when procuring goods and services.

Determine whether the Village of Airmont (Village) Board of Trustees (Board) audited claims to ensure they were appropriate, accurate and supported.

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2024-25 fiscal year are reasonable.

Determine whether the Eaton No. 1 Fire District (District) officials adequately monitored financial activity and ensured appropriate records and reports were maintained.

Determine whether the Neptune Hose Company No. 1 of Dryden, Inc. (Company) disbursements were supported and properly authorized.

Determine whether the Central New York Regional Market Authority Board of Directors (Board) and officials effectively managed the Authority’s financial condition and planned for future capital and operational needs.

The significant revenue and expenditure projections in the 2024-25 proposed budget are reasonable. However, we identified certain revenue and expenditure projections and other matters that should be reviewed by the Mayor and Council.

The City’s proposed budget includes a tax levy of $60.1 million, which complies with the legal limit. In adopting the 2024-25 budget, the Council should be mindful of the legal requirement to maintain the tax levy increase within the tax levy limit as permitted by law, unless it properly overrides the tax levy limit prior to adopting the budget.

Determine whether Village of Horseheads (Village) officials properly audited claims and authorized non-payroll disbursements.

Determine whether Village of Horseheads (Village) officials properly recorded and deposited collections timely and intact.

Determine whether the Town of Throop (Town) Board (Board) ensured that Town officials solicited competition for purchases subject to competitive bidding and for professional services.

Determine whether the Town of Throop (Town) Board (Board) and the Highway Superintendent (Superintendent) provided adequate oversight of the Highway Department’s (Department) financial activities.

Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and disbursed.

Determine whether Village of Unadilla (Village) officials used a competitive process to procure goods and services.

Determine whether the Town of DeWitt (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections.

Determine whether the Ticonderoga Joint Town/Village Fire District (District) Board of Fire Commissioners (Board) monitored financial activity and ensured appropriate records and reports were maintained and filed timely.

Determine whether Pembroke Central School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) funds.

Determine whether Pembroke Central School District (District) officials developed and managed a comprehensive investment program.