These audits did NOT include Peru, NY
Mattituck Fire District – Claims Audit (Suffolk County)
The board did not ensure that all nonpayroll disbursements were appropriate, adequately supported, audited and approved before claims were paid. Auditors determined that the board did not always perform a thorough and deliberate audit of claims before approving payments, and the treasurer paid claims that were never audited by the board. Auditors reviewed 135 claims totaling $194,478 and determined that the board should not have approved 90 claims totaling $125,562.
Town of Horseheads – Claims Auditing (Chemung County)
The board did not conduct a thorough audit of claims to ensure that individual claims contained supporting documentation to demonstrate compliance with statutory requirements and town policies. Auditors reviewed 274 claims totaling $897,321 and 206 claim payments totaling $414,075 and determined that 61 claims totaling $473,309 were paid prior to the board’s audit.
North Creek Fire District – Board Oversight (Warren County)
The board did not provide adequate oversight of district financial activities related to budgeting, monthly financial reporting, bank reconciliations, annual financial reporting, annual audits and policy reviews. The board did not develop and adopt realistic budgets taking into consideration multiyear financial planning or ensure that the treasurer provided sufficient financial reports. The board also did not conduct an annual audit to provide oversight and ensure accuracy of records or ensure the treasurer filed required annual reports and failed to periodically review required policies including the district’s code of ethics, purchasing and investment policies.
Center Moriches Fire District – Fiscal Transparency (Suffolk County)
The board did not obtain annual audits in a timely manner or ensure the treasurer filed all annual financial reports (AFRs) with the State Comptroller’s office. Additionally, district officials had no record of the board ever using an RFP process to contract the CPA firm’s services for the annual audit or an engagement letter with the CPA firm detailing the services to be provided. As of Nov. 15, 2025, the treasurer has not filed the 2020 through 2024 fiscal year AFRs and the last filed AFR, for fiscal year 2019, was filed 122 days late.
Steuben County – Financial Management
County officials did not effectively manage the county’s fund balance. As a result, as of Dec. 31, 2024, the county maintained unrestricted fund balance in the general fund totaling $103.4 million (48% of the upcoming year’s budget) and in the road fund totaling $15.5 million (53% of the upcoming year’s budget). The legislature did not adopt an adequate fund balance policy or develop a comprehensive, written multiyear financial or capital plan. After initial audit discussions with county officials, the legislature updated its administrative code to add a maximum general fund balance goal to its fund balance policy and adopt a reserve fund policy. The legislature also created and funded new reserves in July 2025 to significantly reduce its unrestricted fund balance.
Colesville-Windsor Fire District – Board Oversight (Broome County)
The board did not provide adequate financial oversight. Specifically, the board did not review periodic financial reports to assess the district’s operations or conduct an annual audit of the secretary-treasurer’s records to verify that they properly recorded collections and disbursements and maintained current and accurate records and reports.
Cincinnatus Fire District – Board Oversight (Cortland County)
The board did not always properly safeguard assets. Although the board received sufficient monthly financial reports, monitored financial operations throughout the year and ensured that annual financial reports were filed in a timely manner, the board did not ensure that district assets were properly accounted for and safeguarded, including 19 assets totaling $33,009 that were not onsite. These assets included items such as computers, cameras and night vision goggles. Also, one board member did not complete the required fiscal oversight training within 270 days of taking office which, as of March 11, 2025, was 165 days past the deadline.
Ashville Fire District – Procurement and Board Oversight (Chautauqua County)
The board did not demonstrate that the purchase of equipment was done in accordance with state law, as well as provide proper oversight of equipment purchases. In addition, the board should have periodically reviewed and updated the district’s purchasing policy, but the board has not updated the policy since 2014. As a result, the board could have been more fiscally responsible by increasing competition and avoiding vendor overpayments that would have totaled $6,500 by ensuring vendor invoices agreed with contract terms. The board also could not demonstrate that it complied with competitive bidding requirements when purchasing two fire trucks, totaling $796,200, as required by law.
Morristown Fire District – Board Oversight (St. Lawrence County)
The board did not provide adequate oversight of district financial operations, and it did not always conduct a proper audit of claims prior to payment. Furthermore, the board did not ensure the secretary-treasurer filed required annual financial reports. The board also did not ensure the secretary-treasurer deposited district collections in a timely manner, performed monthly bank reconciliations and maintained accurate financial records and reports, or conducted an annual audit of the secretary-treasurer’s records. In addition, the board did not develop and adopt a procurement policy or investment policy or ensure claims were properly supported and audited and approved prior to payment.
Rotterdam Fire District Number 7 Schonowe – Claims Auditing (Schenectady County)
The board did not conduct a thorough and deliberate audit of all claims paid during the audit period. Auditors reviewed 79 claims totaling $941,015 and determined that none of the claims were audited and approved by the entire board, as required. In addition, the lack of a claims audit increased the risk that claims for improper purposes could be paid.
Follow Up Reports
Chenango Valley Central School District – Audit Follow-Up (Broome County)
This review assessed the Chenango Valley Central School District’s progress in implementing recommendations in Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning, released in June 2023. The audit determined that district officials did not adequately manage network user accounts or develop and adopt an information technology (IT) contingency plan. To help district officials improve managing network user accounts and assist in adopting an IT contingency plan, the audit included a public report that contained three recommendations. The district’s IT Director, board and officials fully implemented one recommendation and partially implemented two recommendations.
City of Fulton – Audit Follow-Up (Oswego County)
This review was to assess the City of Fulton’s progress in implementing recommendations in City of Fulton – Capital Projects, released in February 2022. The audit determined that city officials did not appropriately maintain capital projects fund records, monitor project financial results against budgets and close out records for completed projects. The audit included 12 recommendations to help officials improve their controls over capital projects. The city has made minimal progress implementing corrective action. Of the 12 audit recommendations, one recommendation was fully implemented, two recommendations were partially implemented, and eight recommendations were not implemented. Auditors could not determine the implementation status for the remaining recommendation because certain capital projects records were unavailable or inadequate.
Gates Fire District – Audit Follow-Up (Monroe County)
This review was to assess the Gates Fire District’s progress in implementing recommendations in Gates Fire District – Board Oversight of Long-Term Planning, released in June 2024. The audit determined that the board and district officials did not properly plan for the district’s long-term financial and capital needs, which inhibited the board and officials from effectively managing finances and addressing future operating and capital needs. The audit included eight recommendations to help officials effectively manage finances and address future operating and capital needs. The district has implemented corrective action for all eight audit recommendations.
City of Mount Vernon – Audit Follow-Up (Westchester County)
This review was to assess the City of Mount Vernon’s progress, as of July/August 2025, in implementing recommendations in City of Mount Vernon – Financial Reporting and Oversight, released in September 2020. The audit determined that the city council and officials did not have adequate financial information for the effective management of operations and, as a result, the city lost its credit rating. The audit included 11 recommendations to help the board improve its oversight of the district’s financial activities. The city has implemented three recommendations, partially implemented four recommendations and not implemented four recommendations.
Monsey Fire District – Audit Follow-Up (Rockland County)
The purpose of the review was to assess the Monsey Fire District’s progress in implementing recommendations in Monsey Fire District – Board Oversight released in July 2020. The audit determined that district officials did not provide adequate oversight to ensure district financial records and reports were prepared, filed and/or audited. The audit report contained three recommendations to help officials improve their controls over financial records and reports. The board implemented one recommendation, partially implemented one recommendation and did not implement one recommendation.
Montauk Fire District – Audit Follow-Up (Suffolk County)
The purpose of the review was to assess the Montauk Fire District’s progress in implementing recommendations in Montauk Fire District – Board Oversight, released in December 2024. The audit determined that the board did not adequately monitor financial activities or ensure that appropriate records and reports were maintained and audited to comply with statutory requirements. To help the board monitor financial activities and ensure appropriate records and reports were maintained or audited to comply with statutory requirements, the audit contained four recommendations. The district has partially implemented all four recommendations.
Ridge Fire District – Audit Follow-Up (Suffolk County)
This review was to assess the Ridge Fire District’s progress in implementing recommendations in Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties, released in January 2022. The audit determined that district officials did not provide adequate oversight of the treasurer’s fiscal duties and could not explain why the bank balances presented on the treasurer’s reports for three consecutive months contained discrepancies totaling $2.96 million. The audit included three recommendations to help officials monitor and improve the district’s financial operations. The board partially implemented one recommendation and did not implement two recommendations.
Ticonderoga Joint Town/Village Fire District – Audit Follow-Up (Essex County)
The purpose of the review was to assess the Ticonderoga Joint Town/Village Fire District’s progress in implementing recommendations in Ticonderoga Joint Town/Village Fire District – Board Oversight, released in April 2024. The audit determined that the board did not ensure required annual audits were completed and annual update documents were filed in a timely manner. To help the board improve its controls over monitored financial activity and ensure appropriate records and reports were maintained and filed in a timely manner, the audit report contained two recommendations. The district has partially implemented the audit’s two recommendations.
Call Meeting to Order
Extreme Cold Watches in Effect from 7 p.m. Friday to 1 p.m. Saturday for the North Country; Feels-Like Temperatures as Low as Negative 50 Degrees Possible Friday Night and Negative 30 Degrees Saturday Night
Support North Country’s Health, Wellbeing
The Peru Central School District is officially seeking candidates to fill two (2) at-large seats on the Board of Education. These vacancies result from the upcoming term expiration of Mr. Mark Hamilton and the resignation of Ms. Sarah Mitchell, which is currently filled by Mr. Steven Peters.
By John T Ryan
