Search
Saranac 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)
… within 60 days after the fiscal years’ end, as required by NYS General Municipal Law (GML) Section 30. Furthermore, …
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)
… complete report – pdf] Audit Objective Did the Village of Coxsackie (Village) Treasurer (Treasurer) maintain and … by the Board, prevent fraud or misappropriation of funds, comply with reporting requirements and maintain … oversight by the Board and taxpayers, and the protection of public funds. The Village has three operating funds: …
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)
… [read complete report – pdf] Audit Objective Did the Town of Morehouse (Town) Board (Board) conduct or … Did the Town of Morehouse Town Board Board conduct or provide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Town of Alexander – Town Clerk/Tax Collector (2025M-72)
… arraigned on charges of grand larceny, falsifying business records, forgery and corrupting the government. In January … significant decrease in the number of building permits and land separation fees 1 recorded as collected. Permit fees … CAP available for public review in the Clerk’s office. 1 Land separation fees are costs associated with dividing a …
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)
… [read complete report – pdf] Audit Objective Did the Town of Sodus (Town) Board (Board) conduct or provide … Did the Town of Sodus Town Board Board conduct or provide for …
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)
… [read complete report – pdf] Audit Objective Did the Town of Davenport (Town) Board (Board) conduct or … Did the Town of Davenport Town Board Board conduct or provide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28Quaker Street Fire District – Audit Follow-Up (2021M-96-F)
… | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Quaker Street Fire District’s (District) … The purpose of our review was to assess the Quaker Street Fire Districts District …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fTown of Fremont – Transparency of Fiscal Activities (S9-25-29)
… [read complete report – pdf] Audit Objective Did the Town of Fremont (Town) Board (Board) conduct or … Did the Town of Fremont Town Board Board conduct or provide …
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)
Did the North Brookfield Fire District District Board of Fire Commissioners Board adequately oversee the Districts financial operations
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)
… period. The current Treasurer was elected to the position in April 2025. From January 1, 2024, through March 31, 2025, … to effectively oversee the Company’s financial activities. In addition, weaknesses in recordkeeping and controls over cash collections and …
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)
… [read complete report – pdf] Audit Objective Did the Town of Pamelia (Town) Board (Board) conduct or … Did the Town of Pamelia Town Board Board conduct or provide …
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)
… ensure the town is receiving the highest quality goods and services at the lowest price possible for taxpayers, while … the Town paid approximately $2.1 million for goods and services. Audit Summary The Board and Town officials did not … and services or avoid conflicts of interest, they cannot guarantee that they secured the most favorable terms and …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Village of Fredonia – Financial Condition (2025M-149)
… budgeting practices caused unrestricted fund balance in the general, water and sewer funds to decline by more than … tax levy by $1.7 million (55 percent tax increase) in the 2025-26 fiscal year to repay the RAN and to balance … the Village’s long-term operational and capital needs. In addition, the Board did not ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149Village of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… complete report – pdf] Audit Objective Did the Village of Churchville (Village) Board of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit … Did the Village of Churchville Village Board of Trustees Board provide …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5City of Buffalo – Budget Review (B26-1-5)
… To accomplish this objective, we reviewed the proposed 2026-27 budget, audited financial statements and other … fund balance available to help balance the proposed 2026-27 budget. Officials included a real property tax increase of $46.1 million in the proposed 2026-27 budget to help address the projected budget deficit …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5Town of Catharine – Transparency of Fiscal Activities (S9-25-26)
… lists every account in the general ledger with its balance at a specific point in time. The report is a list of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26Town of Greenville – Transparency of Fiscal Activities (S9-25-41)
… [read complete report – pdf] Audit Objective Did the Town of Greenville (Town) Board (Board) conduct or … Did the Town of Greenville Town Board Board conduct or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-greenville-transparency-fiscal-activities-s9-25-41Town 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 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/2026/05/15/town-new-hudson-transparency-fiscal-activities-s9-25-34Village of Rhinebeck – Claims Auditing (2025M-147)
… complete report – pdf] Audit Objective Did the Village of Rhinebeck (Village) Board of Trustees (Board) properly audit claims? Audit Period June … the Audit Area The claims audit is often the last line of defense for preventing unauthorized, improper or … Did the Village of Rhinebeck Village Board of Trustees Board properly audit …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147