On August 24, 2026, New York State Comptroller Thomas P. DiNapoli announced the following local government and school audits were posted on the Internet.
Click on the text highlighted in COLOR to access the audit.
Brentwood Union Free School District – Building Access (Suffolk County) District officials could improve how they manage and monitor building access accounts and devices. Specifically, of the accounts auditors reviewed, the district had active, but unneeded, accounts with assigned badges in the system. As a result, there was a potential risk for unauthorized access to district school buildings, compromising building security and safety.
Broadalbin-Perth Central School District – Building Access (Fulton County, Montgomery County and Saratoga County) District officials did not properly manage and monitor building access accounts and devices. Specifically, of the accounts auditors reviewed, the district had active, but unneeded, accounts with assigned badges in the system.
East Rochester Union Free School District – Building Access (Monroe County) District officials did not properly manage and monitor building access accounts and devices. Specifically, of the accounts auditors reviewed, the district had active, but unneeded, accounts with assigned badges in the system.
Fort Johnson Volunteer Fire Company, Inc. – Board Oversight (Montgomery County) The board did not provide adequate oversight of financial operations. It did not adopt comprehensive bylaws and written financial policies and procedures to help ensure financial transactions were properly authorized, recorded and reported. The board also did not review and approve disbursements before payment, implement an effective claims auditing process, regularly review financial reports or provide guidance to the treasurer on maintaining accounting records. The board did not maintain meeting minutes, file required foreign fire insurance tax proceeds reports with DiNapoli’s office or monitor the company’s loan program.
Green Island Union Free School District – Building Access (Albany County) District officials did not properly manage and monitor building access accounts and devices. Specifically, of the accounts auditors reviewed, the district had active, but unneeded, accounts with assigned badges in the system.
Hopkinton Fire District – Claims Auditing (St. Lawrence County) Auditors reviewed 47 claims totaling $145,549. Except for minor discrepancies, which auditors discussed with district officials, the claims were adequately supported, for proper district purposes and authorized before payment. There were no recommendations as a result of this audit.
Ischua Fire District – Claims Auditing and Annual Financial Reports (Cattaraugus County) The board did not properly audit claims prior to payment and the district’s annual financial reports have not been filed with the State Comptroller’s office for more than 15 years. Without a thorough and documented audit of claims, the district had an increased risk for improper or unauthorized expenditures to be paid and that errors, irregularities, or misuse of funds could go undetected and uncorrected.
Moravia Volunteer Fire Company, Inc. – Treasurer’s Duties (Cayuga County) The treasurers did not properly account for all receipts and disbursements. As a result, the board of directors lacked reliable information that was needed to manage the company’s financial activities, and assurance that receipts were properly collected, recorded, safeguarded and deposited and disbursements were adequately supported, properly approved, accurately recorded and made for appropriate company purposes.
Niskayuna Central School District – Building Access (Albany County, Saratoga County and Schenectady County) District officials did not properly manage and monitor building access accounts and devices. Specifically, of the accounts auditors reviewed, the district had active, but unneeded, accounts with assigned badges in the system.
Onondaga Cortland Madison (OCM) Board of Cooperative Educational Services (BOCES) – Building Access (Onondaga County, Cortland County and Madison County) OCM BOCES officials did not properly manage and monitor building access accounts and devices. Specifically, of the accounts auditors reviewed, OCM BOCES had active, but unneeded, accounts with assigned badges in the system.
Union-Endicott Central School District – Building Access (Broome County and Tioga County) District officials did not properly manage and monitor building access accounts and devices. Specifically, of the accounts auditors reviewed, the district had active, but unneeded, accounts with assigned badges in the system.
Town of Wilton – Cybersecurity (Saratoga County) Town officials did not adequately safeguard network and cloud-based user account access from cybersecurity threats. As a result, town officials cannot be assured that information technology (IT) systems are secured and protected against unauthorized use, access, manipulation and loss.
Village of Cassadaga – Cybersecurity (Chautauqua County) The board and village officials did not provide adequate governance to safeguard IT assets from cybersecurity threats. Because the board and officials did not establish and maintain a comprehensive IT asset inventory, they could not effectively track these assets through their lifecycle. Additionally, policy, oversight and other internal control weaknesses increased the risk that IT assets and the data contained in IT systems could be lost, damaged or compromised.
Village of Lacona – Cybersecurity (Oswego County) The board and officials did not provide adequate governance to safeguard IT systems from cybersecurity threats. The board and officials did not develop or adopt written IT policies, provide employees with cybersecurity awareness training or develop an IT contingency plan to help minimize the risk of data loss or suffering a serious operational interruption.
Village of Medina – Water and Sewer Billing and Collections (Orleans County) Although auditors determined $296,867 of water and sewer collections were deposited timely and intact, the clerk-treasurer did not ensure water and sewer user charges were billed accurately or that delinquent accounts were managed in accordance with village code and board-adopted policies. The clerk-treasurer also did not establish clear written procedures for collecting and depositing user charges, properly segregating duties or providing adequate oversight of billing and collection activities.
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