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City of Ithaca – Records and Reports (2025M-114)
… Period January 1, 2023 – November 14, 2024. We extended the audit period back to January 1, 2020, to review … million. Audit Summary Although transactions recorded in the accounting records and reports we reviewed were … not recorded) and timely accounting records and reports. In addition, we determined the City Controller’s (Controller) …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114Town of Lewis – Transparency of Fiscal Activities (S9-25-31)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31City of Mechanicville – Separation Payments (2025M-59)
… Period January 1, 2022 – September 30, 2024 Understanding the Audit Area When an employee leaves city employment (e.g., … the City employed 98 people and paid them $6.2 million in gross wages. During this period, 17 full-time employees … payments totaling $37,118 were inconsistent with language in the City’s employee handbook or collective bargaining …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59Town of Butternuts – Transparency of Fiscal Activities (S9-25-24)
… [read complete report – pdf] Audit Objective Did the Town of Butternuts (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/29/town-butternuts-transparency-fiscal-activities-s9-25-24Town of Spencer – Procurement (2025M-100)
… [read complete report – pdf] Audit Objective Did the Town of Spencer (Town) Board (Board) and officials seek … Period January 1, 2023 – September 30, 2024 We extended the audit period through April 25, 2025, to analyze a conflict of interest. Understanding the Audit Area A town board and town officials should seek …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Town of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… [read complete report – pdf] Audit Objective Did the Town of Morehouse (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
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)
… [read complete report – pdf] Audit Objective Did the Town of Pamelia (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… Audit Period January 1, 2024 – July 21, 2025 Understanding the Audit Area A fire department treasurer should maintain … activities and make informed financial decisions. In addition, because the Department did not have effective … identified significant errors and unrecorded transactions in the accounting records. For example, the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mVillage of Whitehall – Records and Reports (2026M-9)
… [read complete report – pdf] Audit Objective Did the Village of Whitehall (Village) Clerk-Treasurer maintain … Audit Period June 1, 2024 – August 31, 2025 Understanding the Audit Area A village clerk-treasurer, as chief fiscal … health, making sound fiscal decisions, ensuring that the village complies with various laws and maintaining …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9Town of Whitestown – Inventories (2026M-38)
… [read complete report – pdf] Audit Objective Did the Town of Whitestown Highway Superintendent … Period January 1, 2024 – March 26, 2026 Understanding the Audit Area A Superintendent should adequately safeguard … unauthorized usage or excessive consumption, increasing the risk of financial loss and operational inefficiencies. …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-whitestown-inventories-2026m-38Town of Horseheads – Information Technology (2025M-109)
… whether data backups were occurring. Understanding the Audit Area Town officials must manage network and local … of a contingency plan can paralyze a town’s operations. In the event of a successful attack, security awareness … loss or other issues, by preparing personnel to respond in a practiced and cohesive way. These measures are essential …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Town 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 reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-new-hudson-transparency-fiscal-activities-s9-25-34Village of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… [read complete report – pdf] Audit Objective Did the Village of Churchville (Village) Board of Trustees … Period March 1, 2023 – October 30, 2025 Understanding the Audit Area The Village provides municipal electric utility services to … Did the Village of Churchville Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Town of Union – Transparency of Fiscal Activities (S9-25-40)
… [read complete report – pdf] Audit Objective Did the Town of Union (Town) Board (Board) provide for an annual audit of the Town’s financial records, and did the Comptroller file the Annual Financial Report (AFR) with … Did the Town of Union Town Board Board provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-union-transparency-fiscal-activities-s9-25-40Town of Schuyler Falls – Host Fee Payments (2026M-26)
… [read complete report – pdf] Audit Objective Did the Town of Schuyler Falls (Town) receive accurate host fee … Period April 1, 2016 – February 17, 2026 Understanding the Audit Area Landfill host fee payments are intended to … for their intended public purpose and potentially reduce the financial burden on town taxpayers. The Clinton County …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26Roosevelt 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 … breaches can lead to identify theft and loss of confidence in a school’s ability to safeguard sensitive information. The … maintain trust, and avoid financial repercussions. In fiscal year 2024, the School paid an outside IT vendor …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mTown of Denmark – Claims Auditing (2026M-32)
… [read complete report – pdf] Audit Objective Did the Town of Denmark (Town) Board (Board) properly audit and … Period January 1, 2024 – January 21, 2026 Understanding the Audit Area The audit of claims is often the last line of defense in … Did the Town of Denmark Town Board Board properly audit and …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Town of Newcomb – Town Supervisor's Records and Reports (2026M-15)
… [read complete report – pdf] Audit Objective Did the Town of Newcomb (Town) Supervisor (Supervisor) maintain … Period January 1, 2024 – September 30, 2025 Understanding the Audit Area A town supervisor, as chief fiscal officer, … informed financial decisions and protecting public funds. The Town’s accounting records included five operating funds …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15Village of Owego – Records and Reports (2025M-137)
… Audit Period August 1, 2023 – May 21, 2025 We extended the audit period forward to February 10, 2026, to review the … accounting records were not always updated in a timely manner and included various unrecorded transactions and errors, including $3.2 million in revenue for a Bond Anticipation Note (BAN) 1 that was not …
https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137City of Buffalo – Budget Review (B26-1-5)
… Review Our Office completed a limited-scope review of the City’s budget. The purpose of our review was to determine the City’s … Our Office completed a limitedscope review of the Citys budget The purpose of our review was to determine …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5