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 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 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.

Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly accounted for, deposited, reported and remitted collections

Determine whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor (Supervisor) ensured that disbursements were supported and approved.

Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations.

The purpose of our budget review was to provide an independent evaluation of The Village of Suffern’s (Village) tentative budget for the 2024-25 fiscal year.

The Board and Clerk-Treasurer did not properly manage Village financial operations. The Board did not provide oversight and the Clerk-Treasurer did not perform all required duties.

Village officials did not develop and manage a comprehensive investment program. During the 12-month audit period, the Village earned $1,516 from money on deposit in the Village’s two checking accounts, which had an average monthly available balance of $4.8 million. Had officials considered other legally permissible investment options, the Village may have earned an additional $148,755 in interest earnings.

We found that the significant revenue and expenditure projections in the proposed budget are reasonable.

Determine whether Otsego County Soil and Water Conservation District (District) officials properly managed grants and authorized disbursements that were appropriate and supported.

Determine whether the Town of Glen (Town) officials properly managed water and sewer fund financial operations.

Determine whether Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate.

Determine whether Newcomb Central School District (District) claims were properly audited prior to payment.

Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear financial plan and effectively managed the Town’s general fund balance.