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Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… attached to claim packets, vouchers missing signatures, late fees, and disbursements missing from listings of claims … issues such as invoices missing from claims packets, late fees being incurred and paid, and bank reconciliations …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… within the Town, because she mistakenly used an inaccurate pro rata allocation formula. The bookkeeper combined all FFI … and relevant case law, the bookkeeper should have used a pro rata allocation formula to calculate the FFI tax proceeds … As a result, the Department received $681 more than its pro rata share and the Company received $4,076 less than its …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Cincinnatus Fire Department – Financial Management (2025M-91)
… Period January 1, 2023 – October 31, 2024 Understanding the Audit Area Ensuring that financial activities are … mismanagement, fraud, damaged reputation and jeopardize the Department’s funding and its mission. Department … are responsible for providing proper oversight of the Department’s financial operations. The Department has …
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 … Did the Town of Brant Town Board Board conduct or provide for …
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)
… [read complete report – pdf] Audit Objective Did Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans BOCES) officials properly monitor and manage … Operations (Assistant Superintendent) is responsible for Monroe 2-Orleans BOCES’ business operations, including …
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)
… pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Chittenango Central School District’s … The purpose of our review was to assess the Chittenango Central School Districts …
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)
… pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Truxton Fire District’s (District) … The purpose of our review was to assess the Truxton Fire Districts District progress as …
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)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Supervisor (Supervisor) maintain complete, … 2017 through 2024 Annual Financial Report (AFR) filings as of November 6, 2025. Understanding the Audit Area A town … for receiving, disbursing and retaining custody of Town money, maintaining accounting records and providing …
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)
… [read complete report – pdf] Audit Objective Did City of Ithaca (City) officials maintain complete, … check numbers and amounts were correct), City officials did not maintain complete (e.g., certain transactions were … we determined the City Controller’s (Controller) office did not create or provide the Council with monthly reports …
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)
… [read complete report – pdf] Audit Objective Did the East Norwich Volunteer Fire Company Number 1 (Company) officials adequately monitor fuel … Did the East Norwich Volunteer Fire Company Number 1 Company officials adequately monitor fuel …
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)
… 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-123City of Mechanicville – Separation Payments (2025M-59)
… Period January 1, 2022 – September 30, 2024 Understanding the Audit Area When an employee leaves city employment (e.g., by resignation or retirement), the employee may be entitled to receive separation payments … as unused sick leave or vacation time) while employed with the municipality. A city may also establish “retirement …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59City of Mechanicville – Procurement (2025M-60)
… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and … 2022 – September 30, 2024 Understanding the Audit Area One of the best methods for helping ensure that goods and …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60City of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide adequate oversight of financial operations? Audit Period January 1, 2022 – … including the Finance Department. The Commissioner of Finance (Commissioner) is responsible for keeping proper …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78Howard Public Library – Board Oversight (2026M-3)
… for eight fiscal years (2017 through 2024), as required by New York State General Municipal Law (GML) Section 30. 1 …
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)
… and file the 2021 through 2024 AFRs with OSC, as required by NYS General Municipal Law (GML) Section 30. Furthermore, …
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)
… policies or enforce the limited financial provisions in the bylaws. They also did not adequately segregate … and receipts. Also, while the Department received $9,315 in foreign fire insurance (FFI) tax proceeds, the Department … the funds were used for appropriate Department purposes. In addition, the Department officers did not file the 2023 or …
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)
… 31, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing … However, due to the lack of documentation to support what was purchased, we could not confirm their assertions. …
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)
… | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Caledonia Joint Fire District’s (District) … The purpose of our review was to assess the Caledonia Joint Fire Districts District …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/caledonia-joint-fire-district-audit-follow-2024m-102-fSouth Butler Fire District – Audit Follow-Up (2020M-155-F)
… | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the South Butler Fire District’s (District) … The purpose of our review was to assess the South Butler Fire Districts District …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/south-butler-fire-district-audit-follow-2020m-155-f