The purpose of our review was to assess the Village of Montgomery’s (Village’s) progress, as of July 2024, in implementing our recommendations in the audit report Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50), released in July 2021. The audit determined that the Board of Trustees (Board) did not provide adequate oversight of the Treasurer’s financial operations. The audit included six recommendations to help the Board and officials monitor and improve oversight of financial operations in the Treasurer’s office, including ensuring that the Treasurer’s office complies with water and sewer Village laws and codes.

Determine whether the Wallace Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations.

The purpose of our review was to assess the Henrietta Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report Henrietta Fire District – Financial Condition (2021M-27) released in July 2021.

Determine whether Locust Valley Central School District (District) officials maintained a complete and accurate inventory of information technology (IT) equipment.

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s adopted 2024-25 budget were reasonable.

The purpose of our review was to assess the Warren County Local Development Corporation’s (Corporation) progress, as of December 2024, in implementing our recommendations in the audit report Warren County Local Development Corporation – Revolving Loan Program (2021M-102), released in December 2021.

Determine whether Town of Plymouth (Town) officials accurately recorded Highway Department (department) leave and properly paid separation payments.

Determine whether the Town of Plymouth (Town) Town Board (Board) authorized disbursements that were properly supported and for appropriate purposes and effectively managed the Highway Department’s assets and inventory.

Determine whether Town of Plymouth (Town) officials adequately accounted for, secured and properly procured fuel and motor oil inventories.

The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.

Determine whether Town of Elbridge (Town) officials accurately paid employees and properly maintained employee leave accruals.

Determine whether the Wallace Volunteer Fire Department, Inc. (Department) officers and members provided adequate financial oversight.

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

The purpose of our review was to assess the Town of Dayton’s (Town) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Fund Balance Management (2019M-221) released in January 2020.

Determine whether the Village of Herkimer (Village) Clerk-Treasurers maintained complete, accurate and up-to-date financial records and reports.

Assess whether Town of Colonie (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town facilities.

Determine whether Village of Penn Yan (Village) officials ensured Water Treatment Plant (WTP) procurements were made in accordance with Village policy and in the best interest of ratepayers.

Assess whether Town of Grand Island (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town facilities.

Assess whether Town of Brookhaven (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town facilities.

Determine whether the Rensselaer County (County) Capital Resource Corporation (RCCRC) establishment complied with applicable requirements and the RCCRC’s sale of property aligned with its purpose.