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Town 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 complete … for cash and investments and no liability accounts as of December 31, 2024. However, the balance sheets for these … incurred by the Town or properly allocated to each of the operating funds in 2024, which resulted in the …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15Saranac Fire District – Board Oversight (2025M-139)
… the District’s financial operations to ensure that public funds are used effectively, maintain fiscal stability and … approximately $2.3 million. In addition, the District had funds on deposit at a financial institution in four accounts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/saranac-fire-district-board-oversight-2025m-139Levittown Union Free School District – Financial Management (2026M-13)
… that is not needed to finance operations results in real property tax levies that are higher than needed. Further, the … Did not ensure reserve funds were reviewed monthly from March through May each year and that the annual reserve fund … website for public review. 1 New York State Real Property Tax Law (RPTL) Section 1318 …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/levittown-union-free-school-district-financial-management-2026m-13Resources and Responsibilities: New York State’s Environmental Funding
… recycling and/or reuse of electronic equipment and mercury thermostats. In certain cases, these additional …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingTown of Cato – Supervisor’s Records and Reports (2025M-141)
… were properly prepared for all accounts and reviewed, recording errors in the accounting records may have been … checks totaling $7,403 that were not recorded. Due to the recording errors, the monthly financial reports, including …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Town of Spencer – Procurement (2025M-100)
… [read complete report – pdf] Audit Objective Did the Town of Spencer (Town) Board (Board) and officials seek competition for purchases? Audit Period January 1, 2023 – September 30, … and services. Audit Summary The Board and Town officials did not always seek competition for purchases, and one Board …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… [read complete report – pdf] Audit Objective Did the East Norwich Volunteer Fire Company Number 1 (Company) … Period January 1, 2023 - November 30, 2024 Understanding the Audit Area Commonly used commodities such as fuel are … access to fuel could occur and remain undetected. During the audit period, the Company purchased 11,819 gallons of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringCuylerville 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-oversightVillage of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit Period March … the Audit Area The Village provides municipal electric utility services to Village residential and commercial … The Board should provide adequate oversight of electric utility services billing and collections to ensure financial …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Howard 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-3Village of Owego – Records and Reports (2025M-137)
… complete, accurate and timely accounting records and reports? Audit Period August 1, 2023 – May 21, 2025 We … complete, accurate and current accounting records and reports for informed decision-making, legal compliance and … complete, accurate and timely accounting records and reports. The Clerk-Treasurer’s accounting records contained …
https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… report - pdf ] Audit Objective Determine if the former Highway Superintendent (Superintendent) maintained adequate … Findings The former Superintendent intentionally destroyed highway records. The former Superintendent submitted five … claims to the New York State Consolidated Local Street and Highway Improvement Program (CHIPS) that resulted in the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Cicero 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 … officials make informed decisions and effectively monitor the department’s financial activities. A fire department’s board should provide adequate oversight of the financial operations to ensure that public funds are …
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)
… to, the following: We reviewed seven asset and eight liability accounts among the Village’s three operating funds … of the seven asset accounts (71 percent) and all eight liability accounts were inaccurately recorded. For example, …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9Oversight of Adult Protective Services Programs (Follow-Up) (2023-F-6)
To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Adult Protective Services Programs (2020-S-2).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f6.pdfDetermination of Residency for Tuition Purposes (2019-S-58)
To determine whether SUNY has adequate assurance that campuses are making accurate residency determinations for students and thus charging the correct tuition rates.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s58.pdfAdministration of Mitchell-Lama Waiting Lists (Follow-Up) (2020-F-19)
To determine the extent of implementation of the seven recommendations in our initial audit report, Administration of Mitchell-Lama Waiting Lists (Report 2016-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f19.pdfEfficiency of Warehouse Space (2019-S-1) 180-Day Response
The audit objective was to determine if the Office of General Services has reviewed the warehouse space used by State agencies for cost-savings ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s1-response.pdfVillage of Ballston Spa – Audit Follow-Up (2017M-256F)
The purpose of our review was to assess the Village’s progress in implementing our recommendations in the audit report released in October 2018.
https://www.osc.ny.gov/files/local-government/audits/pdf/ballston-spa-follow-up-2017-256f.pdfCity of Long Beach - Budget Review (B19-7-4)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/long-beach-br-7-4.pdf