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Chittenango Central School District – Audit Follow-Up (2023M-155-F)
… of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in … recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), … of our review was to assess the Chittenango Central School Districts District progress as of October 2025 in …
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)
… Secretary-Treasurer (Treasurer), which includes receiving and disbursing cash, signing District checks and maintaining the accounting records. Audit all District claims prior to payment and conduct an annual audit of the Treasurer’s records. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fEast Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… Fire Company Number 1 (Company) officials adequately monitor fuel inventory for loss, waste or misuse? Audit … Audit Summary Company officials did not adequately monitor fuel inventory for loss, waste and misuse. Because no … 235 times. This information is needed to effectively monitor fuel. Reconcile fuel records to ensure that fuel was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringCity of Mechanicville – Separation Payments (2025M-59)
… ensure that employee separation payments are authorized and accurate before making payments to maintain financial integrity and limit financial losses for the City. From January 1, … through September 30, 2024, the City employed 98 people and paid them $6.2 million in gross wages. During this …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59City of Mechanicville – Financial Oversight (2025M-78)
… Audit Objective Did the City of Mechanicville (City) Mayor and officials provide adequate oversight of financial … The City Council (Council) is responsible for managing and controlling the City’s financial operations and must adequately oversee the City’s financial operations …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) … of annual AFR filings forward to November 28, 2025, and back to fiscal year 2020. Understanding the Audit Area To … audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial …
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)
… of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) … of annual AFR filings forward to November 28, 2025, and back to fiscal year 2010. Understanding the Audit Area To … audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28Midway Fire District – Claims Auditing (2025M-143)
… consciousness of its staff is enhanced because officers and employees are aware that a careful review of claims will … to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the Board should conduct a thorough and deliberate audit of claims before directing the Treasurer …
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)
… purpose of our review was to assess the Caledonia Joint Fire District’s (District) progress, as of November 2025, in … The purpose of our review was to assess the Caledonia Joint Fire Districts District progress as of November 2025 in implementing our …
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)
… report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the South Butler Fire District’s … The purpose of our review was to assess the South Butler Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/south-butler-fire-district-audit-follow-2020m-155-fSaranac Fire District – Board Oversight (2025M-139)
… period back 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 … Area The elected five-member Board governs the District and must provide adequate oversight of the District’s …
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)
… of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) … observation of annual AFR filings forward to June 4, 2025, and back to fiscal year 2022. We extended our observation of … audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-steuben-transparency-fiscal-activities-s9-25-39Town of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) … of annual AFR filings forward to November 28, 2025, and back to fiscal year 2012. Understanding the Audit Area To … audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Quaker Street Fire District – Audit Follow-Up (2021M-96-F)
… Review The purpose of our review was to assess the Quaker Street Fire District’s (District) progress, as of November … our recommendations in the audit report Quaker Street Fire District – Board Oversight (2021M-96), released … the Town. District operations are provided by the Quaker Street Fire Company (Company). An elected five-member Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fHoward 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-3Town of Knox – Transparency of Fiscal Activities (S9-25-30)
… the Town of Knox (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 2,635, town officials budgeted a total of $2.6 million for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
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-oversightTown 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 provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of Fremont Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor …
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 … 2016 through 2024 Annual Financial Report (AFR) filings as of December 18, 2025. Understanding the Audit Area The Board, … being responsible for the general management and control of the District’s financial operations, must provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period January 1, … reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law).In addition, the Supervisor … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35