Search
Caledonia 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 … 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-fQuaker Street Fire District – Audit Follow-Up (2021M-96-F)
… were filed in a timely manner. The Board: Did not obtain quotes or bids for two purchases totaling $27,058, as …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fSouth Butler Fire District – Audit Follow-Up (2020M-155-F)
… [read complete report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the South Butler Fire District’s (District) … 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-fHoward Public Library – Board Oversight (2026M-3)
… [read complete report – pdf] Audit Objective Did the Board of Trustees (Board) provide adequate oversight of the Howard Public Library's (Library) financial operations? … Period January 1, 2024 – January 13, 2026 We extended the audit period back to January 1, 2017, to review Annual …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3Town of Knox – Transparency of Fiscal Activities (S9-25-30)
… Town’s computerized accounting system or perform monthly bank reconciliations for fiscal year 2024, which undermined …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30Cuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
Did the Cuylerville Volunteer Fire Department Inc Department officers and membership provide adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightTown of Fremont – Transparency of Fiscal Activities (S9-25-29)
… [read complete report – pdf] Audit Objective Did the Town of Fremont (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 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29North Brookfield Fire District – Board Oversight (2026M-2)
… Did the North Brookfield Fire District (District) Board of Fire Commissioners (Board) adequately oversee the … 2016 through 2024 Annual Financial Report (AFR) filings as of December 18, 2025. Understanding the Audit Area The Board, … being responsible for the general management and control of the District’s financial operations, must provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Taberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… [read complete report – pdf] Audit Objective Did the Taberg Volunteer Fire Company (Company) Board of … Period January 1, 2024 – August 26, 2025 Understanding the Audit Area A fire company treasurer must maintain … legal compliance and accountability, and to help reduce the risk of theft, waste and abuse of fire company resources. …
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)
Did the Town of Pamelia Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial Report AFR with the Office of the State Comptroller OSC as required
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)
… services totaling $88,290. Document seeking competitive quotes for 11 purchases totaling $30,218, as required by the … they plan to initiate corrective action. We conducted this audit pursuant to Article V, Section 1 of the State … (CAP) that addresses the findings and recommendations in this report should be prepared and provided to our office …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Village of Fredonia – Financial Condition (2025M-149)
… water fund appropriations totaling $2.2 million and sewer fund appropriations totaling $2 million. Audit Summary … the Board adopted budgets for the general, water and sewer funds with planned operating deficits that totaled $3 … caused unrestricted fund balance in the general, water and sewer funds to decline by more than $2.8 million from the …
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)
… [read complete report – pdf] Audit Objective Did the Village of … and collections? Audit Period March 1, 2023 – October 30, 2025 Understanding the Audit Area The Village provides … to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in …
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)
… [read complete report – pdf] Purpose of Budget Review Our Office completed … budget to help address the projected budget deficit and plan to address the remaining budget deficit of $56.9 million … However, the City Comptroller projects the City’s actual 2025-26 general fund spending to total approximately $671 …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5Kerhonkson Fire District – Board Oversight (2025M-124)
… prepare for infrastructure repairs, future purchases and asset upgrades. Ensure all members of the Board completed …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124Town of Catharine – Transparency of Fiscal Activities (S9-25-26)
… [read complete report – pdf] Audit Objective Did the Town of Catharine (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … of Catharine Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26Town of Greenville – Transparency of Fiscal Activities (S9-25-41)
… agreed with our recommendations and their response is included in Appendix B. We conducted this audit pursuant … in the Town Clerk’s (Clerk’s) office. 1 The trial balance is an internal accounting report that lists every account in … with its balance at a specific point in time. The report is a list of the balances of the accounts in a ledger kept by …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-greenville-transparency-fiscal-activities-s9-25-41Town 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 … (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-new-hudson-transparency-fiscal-activities-s9-25-34Village of Rhinebeck – Claims Auditing (2025M-147)
… 543 claims totaling $430,129 which included 124 credit card transactions totaling $15,517 and determined that the … totaling $1,406 without obtaining quotes in accordance with the Village’s Board-adopted procurement policy. 50 … for legitimate Village purposes. While further discussion with Village officials and review of additional supporting …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Midway Fire Department – Disbursements (2026M-11)
Did the Midway Fire Department Department Board of Directors Board ensure disbursements had adequate supporting documentation were for appropriate purposes and were properly approved
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11