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Rushville Hose Company, Inc. – Financial Oversight (2026M-16)
… [read complete report – pdf] Audit Objective Did the Rushville Hose Company, Inc. (Company) Board of Trustees … Period January 1, 2024 – January 5, 2026 Understanding the Audit Area The Board and membership must provide adequate oversight of … Did the Rushville Hose Company Inc Company Board of Trustees …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We … prepares, files and makes the AFR available to the public. With a population of 3,343, Town officials budgeted a total …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35Town of Lewis – Transparency of Fiscal Activities (S9-25-31)
… complete report – pdf] Audit Objective Did the Town of Lewis (Town) Board (Board) conduct or provide for an annual … Did the Town of Lewis Town Board Board conduct or provide for an annual audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Town of Schuyler Falls – Host Fee Payments (2026M-26)
… fee payments? Audit Period April 1, 2016 – February 17, 2026 Understanding the Audit Area Landfill host fee payments … waste management company (corporation). As of January 31, 2026, the Town received host fee payments from the … million that were received by the Town as of January 31, 2026, for waste received at the landfill during the period of …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26South Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… [read complete report – pdf] Audit Objective Did the South Hornell Fire Protection Company, Inc. (Company) … Period January 1, 2024 – August 6, 2025 Understanding the Audit Area A fire company board should ensure that … and company members to make purchases using debit cards, the board should ensure that adequate controls are in place …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-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 Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… Audit Period January 1, 2023 – July 23, 2025 Understanding the Audit Area Town officials should properly distribute FFI … tax proceeds to ensure that local fire departments receive the financial support they need. This helps maintain the safety and morale of firefighters, who play a crucial …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Village of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… [read complete report – pdf] Audit Objective Did the Village of Coxsackie (Village) Treasurer (Treasurer) maintain and provide the Village Board (Board) with complete, accurate and timely … Period June 1, 2022, to December 31, 2024. We extended the audit period back to May 31, 2019, and forward to January …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119Town 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 … of New Hudson 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-new-hudson-transparency-fiscal-activities-s9-25-34Eldred Central School District – Building Access (S9-26-1)
… entry points within educational institutions. These systems authenticate a user through devices such as key fobs, … utilizes a building access management system (system) with 252 active building access accounts (accounts), … the District had active, but unneeded, accounts with assigned badges in the system: 41 District employees had …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1Kerhonkson Fire District – Board Oversight (2025M-124)
… [read complete report – pdf] Audit Objective Did the Kerhonkson Fire District (District) Board of Fire … – March 12, 2025. We extended our audit period to review the District’s 2008 through 2024 Annual Financial Report (AFR) filings as of March 12, 2025. Understanding the Audit Area A board of fire commissioners, responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124Town of Knox – Transparency of Fiscal Activities (S9-25-30)
… [read complete report – pdf] Audit Objective Did the Town of Knox (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/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30Middlesex Hose Company, Inc. – Fundraising (2025M-148)
… Did Middlesex Hose Company Company officials ensure that fundraising collections …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/middlesex-hose-company-inc-fundraising-2025m-148Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… Audit Period June 1, 2023 – June 24, 2025 Understanding the Audit Area Payroll payments, including regular salaries … village officials must ensure employees only receive the compensation and benefits approved by a village board to … employees’ hours worked, and leave earned and used. For the 2024-25 fiscal year, the Village’s budgeted …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123Wrights Corners Fire Company, Inc. – Treasurer’s Records and Reports (2026M-12)
Did the Wrights Corners Fire Company Inc Company Treasurer Treasurer maintain complete financial records in a timely manner
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/wrights-corners-fire-company-inc-treasurers-records-andGorham Fire District – Procurement (2026M-37)
… (District) officials ensure the procurement of goods and services in an economical manner? Audit Period January 1, … and its officials should seek competition for goods and services to ensure the best value for taxpayers, prevent … to compete. The District purchased $475,224 in goods and services during the period of January 1, 2024, through …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/26/gorham-fire-district-procurement-2026m-37Midway Fire District – Claims Auditing (2025M-143)
… (Board) properly audit claims? Audit Period January 1, 2024 – August 31, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0Midway Fire Department – Disbursements (2026M-11)
… funds, maintain compliance with legal requirements and build public trust. The fire department board of directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11Town of Whitestown – Inventories (2026M-38)
… safeguard and account for diesel fuel, gasoline and motor oil inventories? Audit Period January 1, 2024 – March 26, … safeguard and account for diesel fuel, gasoline and motor oil inventories to ensure these valuable assets are protected … records and periodic monitoring help ensure fuel and motor oil are used for authorized purposes, facilitate timely …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-whitestown-inventories-2026m-38Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… [read complete report – pdf] Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) … that non-payroll disbursements were properly audited and the Village Treasurer’s (Treasurer) financial duties were … Audit Period June 1, 2023 – December 6, 2024 Understanding the Audit Area The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82