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South Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… pdf] Audit Objective Did the South Hornell Fire Protection Company, Inc. (Company) Executive Board (Board) and membership ensure … 2024 – August 6, 2025 Understanding the Audit Area A fire company board should ensure that disbursements have adequate … Did the South Hornell Fire Protection Company Inc Company Executive Board Board and membership …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mTown of Alexander – Town Clerk/Tax Collector (2025M-72)
… former Clerk did not: Issue pre-printed duplicate receipts with sequential numbers or retain other adequate supporting … fee and tax collections. Town officials generally agreed with our recommendations and have taken and indicated that … Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make …
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)
… Did the Town of Sodus Town Board Board conduct or provide for an annual audit of the …
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)
… government support, street maintenance and improvement, snow removal and fire protection. Audit Summary The Board did …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28Saranac Fire District – Board Oversight (2025M-139)
… a cooperative municipal investment fund in three accounts with a combined total balance of $958,359 as of June 30, … Treasurer prepared bank reconciliations and provided it with complete and accurate monthly reports. The Treasurer did … Ensure that officials filed the required information with the New York State Office of General Services (OGS) to …
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)
… did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? … prepares, files and makes the AFR available to the public. With a population of 1,081, Town officials budgeted a total … records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). In addition, …
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)
… period back to May 31, 2019, and forward to January 16, 2025, to comment on late-filed Annual Financial Reports (AFR) … public trust. Accurate and timely records are essential for establishing financial accountability and proper … was appointed before the audit period and left office in April 2023, the former Treasurer was appointed on April 18, …
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)
… government support, street maintenance and improvement, snow removal and fire protection. Audit Summary The Board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Midway Fire District – Claims Auditing (2025M-143)
… claims audit process. District officials generally agreed with our recommendations and have initiated corrective … Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make …
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)
… although the District has significant future operating and capital needs, the Board and District officials did not properly plan for these long-term financial and capital needs. The Board and District officials did not … in Livingston County. An elected five-member Board (with one Board member vacancy as of July 2024) is responsible for …
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)
… (Board) did not ensure all disbursements complied with the procurement policy and claims were for a proper …
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)
The purpose of our review was to assess the South Butler Fire Districts District progress as of November 2025 in implementing our recommendations in the audit report South Butler Fire District Board Oversight of Financial Operations 2020M155 released in April 2021
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)
… operations? Audit Period January 1, 2024 – January 13, 2026 We extended the audit period back to January 1, 2017, to …
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 …
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)
… operations? Audit Period January 1, 2023 – June 3, 2025 Understanding the Audit Area Providing adequate … are paid on time, and funds are safeguarded and available for equipment, training and emergency responses. A lack of … The second Treasurer (Treasurer B) held the position from April 1, 2023, through March 31, 2025. The current Treasurer …
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)
… Did the Town of Fremont Town Board Board conduct or provide for an annual audit of the …
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)
… [read complete report – pdf] Audit Objective Did the North Brookfield Fire District (District) Board of Fire Commissioners (Board) adequately oversee the District’s financial operations? Audit Period January 1, … Did the North Brookfield Fire District District Board of Fire …
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)
… Objective Did the Taberg Volunteer Fire Company (Company) Board of Directors (Board) and Treasurers ensure financial activities were … These records are essential for the fire company board and officials when monitoring a fire company’s … Did the Taberg Volunteer Fire Company Company Board of Directors Board and Treasurers ensure financial …
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)
… government support, street maintenance and improvement, snow removal and fire protection. Audit Summary The Board did …
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)
… had a prohibited conflict of interest that arose from his paving company providing services to the Town totaling … in GML. Competitively bid, in accordance with GML, for paving services totaling $88,290. Document seeking …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100