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Taberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… were safeguarded? Audit Period January 1, 2024 – August 26, 2025 Understanding the Audit Area A fire company … the position in April 2025. From January 1, 2024, through March 31, 2025, the Treasurers deposited approximately … cash balances for the Company’s nine bank accounts. As of March 31, 2025, the Company’s bank account balances totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6Town 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 … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period January …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35Town of Spencer – Procurement (2025M-100)
… in accordance with the statutory requirements set forth in New York State General Municipal Law (GML) or with the Town’s procurement policy (Policy). The … two vendors totaling $127,359. Ensure purchases using the piggybacking exception totaling $100,000 adhered to the …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Village of Fredonia – Financial Condition (2025M-149)
… Village of Fredonia (Village) routinely monitor financial operations and take appropriate actions to maintain the … Area A village board should actively monitor financial operations to ensure that the village remains fiscally … the Board told us that they routinely monitored financial operations – by reviewing monthly reports and conducting …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149Village of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… Audit Objective Did the Village of Churchville (Village) Board of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit Period March … Did the Village of Churchville Village Board of Trustees Board provide adequate oversight of …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5City of Buffalo – Budget Review (B26-1-5)
… To accomplish this objective, we reviewed the proposed 2026-27 budget, audited financial statements and … has surplus fund balance available to help balance the proposed 2026-27 budget. Officials included a real property tax increase of $46.1 million in the proposed 2026-27 budget to help address the projected budget …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5Town of Alexander – Town Clerk/Tax Collector (2025M-72)
… taxes collected. Account for 262 transfer station punch cards totaling $8,500. Annual total collections recorded … decrease in the number of transfer station punch cards recorded as sold from 748 cards in 2018 to 167 cards in 2022, a reduction of 581 cards …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… [read complete report – pdf] Audit Objective Did the Town of Sodus (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period January …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38Town of Davenport – Transparency of Fiscal Activities (S9-25-28)
… [read complete report – pdf] Audit Objective Did the Town of Davenport (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period January …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28Midway Fire District – Claims Auditing (2025M-143)
… Period January 1, 2024 – August 31, 2025 Understanding the Audit Area The audit of claims is often the last line of … included seven charges totaling $1,728 which did not have an itemized invoice or receipt. Although officials could … this audit pursuant to Article V, Section 1 of the State Constitution and New York Office of the State …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0Caledonia Joint Fire District – Audit Follow-Up (2024M-102-F)
… | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Caledonia Joint … Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report … The purpose of our review was to assess the Caledonia Joint …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/caledonia-joint-fire-district-audit-follow-2024m-102-fSouth Butler Fire District – Audit Follow-Up (2020M-155-F)
… | [read complete 2021 report – 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 … The purpose of our review was to assess the South Butler Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/south-butler-fire-district-audit-follow-2020m-155-fSaranac Fire District – Board Oversight (2025M-139)
… [read complete report – pdf] Audit Objective Did the Saranac Fire District (District) Board of Fire Commissioners (Board) adequately oversee the District’s financial operations? Audit Period January 1, 2023 – June 30, 2025 We extended the audit period back to January 1, 2021, to review the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/saranac-fire-district-board-oversight-2025m-139Town of Steuben – Transparency of Fiscal Activities (S9-25-39)
… [read complete report – pdf] Audit Objective Did the Town of Steuben (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of Steuben Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-steuben-transparency-fiscal-activities-s9-25-39Village of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… complete report – pdf] Audit Objective Did the Village of Coxsackie (Village) Treasurer (Treasurer) maintain and … by the Board, prevent fraud or misappropriation of funds, comply with reporting requirements and maintain … oversight by the Board and taxpayers, and the protection of public funds. The Village has three operating funds: …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119Town 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 … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period January …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Quaker Street Fire District – Audit Follow-Up (2021M-96-F)
… Review The purpose of our review was to assess the Quaker Street Fire District’s (District) progress, as of November … our recommendations in the audit report Quaker Street Fire District – Board Oversight (2021M-96), released … the Town. District operations are provided by the Quaker Street Fire Company (Company). An elected five-member Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
… (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We extended our observation of annual AFR filings … prepares, files and makes the AFR available to the public. With a population of 1,651, Town officials budgeted a … Because the Board and Supervisor did not fulfill their statutory responsibilities, transparency of the Town’s fiscal …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26Kerhonkson Fire District – Board Oversight (2025M-124)
… activities? Audit Period January 1, 2024 – March 12, 2025. We extended our audit period to review the District’s … 2024 Annual Financial Report (AFR) filings as of March 12, 2025. Understanding the Audit Area A board of fire … the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124Town of Greenville – Transparency of Fiscal Activities (S9-25-41)
… [read complete report – pdf] Audit Objective Did the Town of Greenville (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period January …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-greenville-transparency-fiscal-activities-s9-25-41