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Kerhonkson Fire District – Board Oversight (2025M-124)
… transparent. The District’s required AFR was last filed in 2007, more than 18 years ago. As a result, the Board, … the ability to assess the District’s financial standing. In addition, because the Board did not request or review the … the Board did not: Audit the Treasurer’s records in accordance with New York State Town Law (Town Law) Section …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124Glen Cove City School District – Information Technology (2025M-144)
… Audit Period July 1, 2023 – May 14, 2025 Understanding the Audit Area School district officials must manage network … impacts on school district operations. As of May 14, 2025, the District had 1,104 enabled nonstudent network user … network user accounts. As of May 14, 2025, 296 of the District’s 1,104 enabled nonstudent network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/glen-cove-city-school-district-information-technology-2025m-144Roosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… Audit Period July 1, 2023 – March 20, 2025 Understanding the Audit Area School officials must secure and protect … in a school’s ability to safeguard sensitive information. The cost associated with data breaches can be significant … which are often caused by human error. By prioritizing the security of IT assets, schools can protect sensitive …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mSouth Butler Fire District – Audit Follow-Up (2020M-155-F)
… – pdf] Purpose of Review The purpose of our review was to assess the South Butler Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report South … policies. As a result: The Treasurer lacked guidance to adequately perform financial duties and thus: did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/south-butler-fire-district-audit-follow-2020m-155-fImplementation of the Dignity for All Students Act
… consistent with the data reported to SED. For instance, Hillcrest High School, with 3,354 students, did not report …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actEaton No. 1 Fire District – Audit Follow-Up (2024M-4-F)
… Fire District’s (District) progress, as of December 2025, in implementing our recommendations in the audit report Eaton No. 1 Fire District – Board Oversight (2024M-4), released in May 2024. The audit determined that the Board of Fire … No 1 Fire Districts District progress as of December 2025 in implementing our recommendations in the audit report Eaton …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-fTheresa Fire District – Audit Follow-Up (2021M-60-F)
… pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Theresa Fire District’s (District) progress, as of … The purpose of our review was to assess the Theresa Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/theresa-fire-district-audit-follow-2021m-60-fTown of Davenport – Transparency of Fiscal Activities (S9-25-28)
… the Supervisor prepared and filed the 2024 AFR with OSC, 152 days later than required by NYS General Municipal Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28Town of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… State Comptroller’s authority as set forth in Article 3 of GM. Our methodology and standards are included in Appendix C. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… appropriations in fiscal year 2024 and provided essential services to the public, such as general government support, street maintenance and improvement, snow removal and fire protection. Audit Summary The Board did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35Levittown Union Free School District – Information Technology (2025M-145)
… Audit Period July 1, 2023 – March 6, 2025 Understanding the Audit Area School districts rely on information … financial and non-financial information, accessing the Internet and communicating through email. These systems … resources and should be actively managed to minimize the risk of unauthorized use, access and loss. Network user …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/levittown-union-free-school-district-information-technology-2025m-145Town of Union – Transparency of Fiscal Activities (S9-25-40)
… State Comptroller’s authority as set forth in Article 3 of GM. Our methodology and standards are included in Appendix C. … to our office within 90 days, pursuant to Section 35 of GM. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-union-transparency-fiscal-activities-s9-25-40New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
… Press Release Message from the Comptroller November 2020 In the wake of the COVID-19 pandemic, New Yorkers have seen … of the federal government can help everyday Americans in times of real need. Unfortunately, we have also seen how … In the wake of the COVID19 pandemic New Yorkers have seen how …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019Truxton Fire District – Audit Follow-Up (2022M-123-F)
… pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in … The purpose of our review was to assess the Truxton Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… [read complete report – pdf] Audit Objective Did Town of Gorham (Town) … support they need. This helps maintain the safety and morale of firefighters, who play a crucial role in … tax proceeds among the Gorham Fire District (District), Crystal Beach Volunteer Fire Department (Department) and the …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Town of New Hudson – Transparency of Fiscal Activities (S9-25-34)
… [read complete report – pdf] Audit Objective Did the Town of New Hudson (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of New Hudson Town Board Board conduct or provide for an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-new-hudson-transparency-fiscal-activities-s9-25-34North Brookfield Fire District – Board Oversight (2026M-2)
… As of September 30, 2025, the District had two bank accounts with combined cash balances totaling $117,029. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Eldred Central School District – Building Access (S9-26-1)
… District (District) officials properly manage and monitor building access accounts and devices? Audit Period July 1, … logs during our fieldwork. Understanding the Audit Area Building access controls are essential for enhancing security … teachers, staff and visitors. The District utilizes a building access management system (system) with 252 active …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1Fine Fire District – Audit Follow-Up (2023M-81-F)
… | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Fine Fire District’s (District) progress, as of December … The purpose of our review was to assess the Fine Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/fine-fire-district-audit-follow-2023m-81-fTown of Steuben – Transparency of Fiscal Activities (S9-25-39)
… (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We extended our observation of annual AFR filings forward to June 4, 2025, and back to fiscal year 2022. We extended our … $13,371 for the period January 1, 2024, through December 31, 2024. This report includes 11 recommendations that, if …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-steuben-transparency-fiscal-activities-s9-25-39