The attacks occurred in the Borgu area amid ongoing security challenges in the region, involving groups linked to Daesh (ISIL or ISIS) and ransom-seeking gangs.
Jeremiah Timothy, a resident of Konkoso, told Reuters that the assault on his village started early with intermittent shooting.
“At least 26 people were killed so far in the village after they set the police station ablaze,” said Timothy, adding that the attackers entered Konkoso around 6am (05:00 GMT), shooting indiscriminately.
He said residents heard military jets flying overhead.
Another Konkoso resident, Abdullahi Adamu, reported 26 deaths.
“They were operating freely without the presence of any security,” he told The Associated Press.
AFP, citing an unnamed humanitarian source, reported a death toll of 38 in Konkoso, with victims either shot or having their throats slit.
Most homes in the village were torched, and beyond the confirmed dead, “other bodies are being recovered”, the source told AFP.
The agency quoted a Konkoso resident saying the gunmen killed his nephew and kidnapped four women.
“After Konkoso, they went to Pissa, where they set a police station on fire and killed one person.”
“At the moment, many people are missing,” he said.
AP also noted an attack in Pissa, though without specifics.
In a related development, these incidents followed a lethal assault by armed fighters earlier this month in adjacent Kwara and Katsina states, claiming nearly 200 lives.
The Niger-Kwara border hosts the Kainji Forest, a notorious refuge for bandits and militants, including Boko Haram members.
Additionally, last October, the al-Qaeda-affiliated Group JNIM claimed its inaugural attack in Nigeria near Woro in Kwara State.
Shifting to local responses, religious and community leaders from Borgu in Niger State urged President Bola Tinubu last week to set up a military base to halt repeated attacks, as per Nigerian media.
On the international front, Nigeria faces pressure to enhance security after US President Donald Trump accused it last year of neglecting to safeguard Christians.
However, officials rejected claims of targeted persecution against Christians, while independent analysts note that the country's security issues affect both Christians and Muslims indiscriminately.
Meanwhile, Nigeria's administration has intensified ties with Washington for security improvements, including US airstrikes in December targeting alleged militants in Sokoto State.