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Cincinnatus Fire Department – Financial Management (2025M-91)
… [read complete report – pdf] Audit Objective Did Cincinnatus Fire … for equipment, training and emergency responses. A lack of oversight can lead to a lack of operational effectiveness, … did not have supporting documentation indicating the collection date to determine the timeliness of the deposit. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… [read complete report – pdf] Audit Objective Did the Town of Brant (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/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… Audit Period June 1, 2023 – July 10, 2025 Understanding the Audit Area When a BOCES does not properly monitor and … usage reports, there is an increased risk that both the BOCES and component school districts could be incurring … are ultimately paid for by component school districts. The Assistant Superintendent of Finance and Operations …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mChittenango Central School District – Audit Follow-Up (2023M-155-F)
… Lincoln and Sullivan in Madison County, and the Towns of Cicero and Manlius in Onondaga County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fTruxton Fire District – Audit Follow-Up (2022M-123-F)
… in Cortland County. The District provides fire protection services to the entire Town. The elected five-member Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fTown of Cato – Supervisor’s Records and Reports (2025M-141)
… We extended our audit period to review the Town’s 2017 through 2024 Annual Financial Report (AFR) filings as of … totaled $2.27 million. Audit Summary The Supervisor did not maintain complete, accurate and up-to-date accounting … on AFR non-filers and the Town’s current AFR filing status can be found on OSC’s website at …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141City of Ithaca – Records and Reports (2025M-114)
… Annual Financial Reports (AFRs) to the Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law (Law) Section 30 1 or …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… (Company) officials adequately monitor fuel inventory for loss, waste or misuse? Audit Period January 1, 2023 - … and reviewing fuel records, opportunities for loss, waste and misuse are reduced. A periodic reconciliation … officials did not adequately monitor fuel inventory for loss, waste and misuse. Because no one accurately recorded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringVillage of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and make payroll payments that were accurate, properly … Did Village of Youngstown Village officials maintain leave records and make payroll payments that were accurate …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123City of Mechanicville – Separation Payments (2025M-59)
… sum payment based on years of service). City officials should ensure that employee separation payments are … adequate policies or written procedures in place to guide how separation payments should be calculated, reviewed and approved. Officials also …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59City of Mechanicville – Financial Oversight (2025M-78)
… of Annual Financial Reports (AFRs) to the Office of the New York State Comptroller (OSC) in a timely manner, as required by …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… and Highway Improvement Program (CHIPS) that resulted in the Town receiving $86,000 more than it was entitled to. … and charged with obstructing governmental administration in the Second Degree for destroying Town records. In December … of Governmental Administration and was sentenced to a conditional discharge and $500 fine. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Howard Public Library – Board Oversight (2026M-3)
… (Board) provide adequate oversight of the Howard Public Library's (Library) financial operations? Audit Period January 1, 2024 – … Report (AFR) submissions. Understanding the Audit Area A library board is responsible for the general management and … provide adequate oversight of the Howard Public Librarys Library financial operations …
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)
Did the Town of Knox 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/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30Cuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… [read complete report – pdf] Audit Objective Did the Cuylerville Volunteer Fire Department, Inc. (Department) … Audit Period January 1, 2023 – June 3, 2025 Understanding the Audit Area Providing adequate oversight of financial … mismanagement, fraud, damaged reputation and jeopardize the Department’s funding and its mission. From January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightMidway Fire District – Claims Auditing (2025M-143)
… to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the Board should conduct a … period. Audit Summary Although required, the Board did not thoroughly and deliberately audit all claims during the … and determined that 26 claims totaling $123,874 were not always adequately supported; included sales tax, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0South Butler Fire District – Audit Follow-Up (2020M-155-F)
… 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) progress, as of November 2025, in implementing our recommendations in the … The purpose of our review was to assess the South Butler Fire Districts …
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)
… Objective Did the Saranac Fire District (District) Board of Fire Commissioners (Board) adequately oversee the … to January 1, 2021, to review the preparation and filing of required Annual Financial Reports (AFRs) and performance of annual audits for the 2020 through 2024 fiscal years. …
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 … 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/2026/05/01/town-steuben-transparency-fiscal-activities-s9-25-39Village of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… treasurer should record and report financial transactions in a complete, accurate and timely manner to enable informed … incorrectly recorded and $91,741 that were recorded twice in the accounting records. As a result, the Board’s ability … Prepare and file the 2019 through 2024 fiscal year AFRs in accordance with General Municipal Law (GML). …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119