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Town of Spencer – Procurement (2025M-100)
… [read complete report – pdf] Audit Objective Did the Town of Spencer (Town) Board (Board) and officials seek … audit period through April 25, 2025, to analyze a conflict of interest. Understanding the Audit Area A town board and … possible for taxpayers, while also preventing conflicts of interest and maintaining public trust. Competitive …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Village of Fredonia – Financial Condition (2025M-149)
… Fredonia (Village) routinely monitor financial operations and take appropriate actions to maintain the Village’s fiscal … complies with legal requirements, protects public funds and maintains transparency and public trust. The village board also should take … of Fredonia Village routinely monitor financial operations and take appropriate actions to maintain the Villages fiscal …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149City of Buffalo – Budget Review (B26-1-5)
… Compact agreement. The proposed 2026-27 budget does not account for potential increases resulting from impending …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5Town of Butternuts – Transparency of Fiscal Activities (S9-25-24)
… Town of Butternuts (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 1,665, Town officials budgeted a total of $2.3 million for the general fund and highway fund appropriations in … an audit of the Supervisor’s financial records and reports for fiscal year 2024 through an Audit Committee, not by the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/29/town-butternuts-transparency-fiscal-activities-s9-25-24Machias Fire District – Financial Operations (2026M-14)
… [read complete report – pdf] Audit Objective Did the Machias Fire District (District) Board of Fire Commissioners (Board) and Treasurer properly manage the District’s financial operations? Audit Period January 1, 2024 – May 31, 2025. We extended the audit period back to fiscal year 2023 to review fixed …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14Eaton No. 1 Fire District – Audit Follow-Up (2024M-4-F)
… requirements by seeking competition when purchasing a truck and related equipment totaling $80,991. The audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-fTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
… [read complete report – pdf] Audit Objective Did the Town of Catharine (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-catharine-transparency-fiscal-activities-s9-25-26Kerhonkson Fire District – Board Oversight (2025M-124)
… example, 10 claims totaling $45,792 had no evidence that quotes were obtained to demonstrate that the purchases … policy, which required officials to obtain competitive quotes. Develop and adopt required policies, including an …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124Town 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 provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of Greenville 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/2026/05/15/town-greenville-transparency-fiscal-activities-s9-25-41Town of New Hudson – Transparency of Fiscal Activities (S9-25-34)
… complete report – pdf] Audit Objective Did the Town of New Hudson (Town) Board (Board) conduct or provide for an … and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law).In addition, the … Did the Town of New Hudson Town Board Board conduct or provide for an annual …
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)
… the Audit Area The claims audit is often the last line of defense for preventing unauthorized, improper or fraudulent … that a careful review of claims will occur before public funds are disbursed. Because it is the board’s responsibility … to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the board should conduct a …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Midway Fire Department – Disbursements (2026M-11)
… [read complete report – pdf] Audit Objective Did the Midway Fire Department (Department) Board of Directors … Period January 1, 2024 – November 30, 2025 Understanding the Audit Area A fire department board of directors must … to help ensure financial accountability, prevent the misuse of department funds, maintain compliance with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11Schodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… audit claims? Audit Period January 1, 2024 – August 31, 2025 Understanding the Audit Area An effective audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/schodack-landing-fire-district-no-1-claims-auditing-2026m-17Rushville Hose Company, Inc. – Financial Oversight (2026M-16)
… operations, enforce the limited financial provisions in the Company’s bylaws, or adopt adequately detailed written … could go undetected and uncorrected, which could result in theft, waste and abuse of Company resources. The Treasurer … revenue collections (50 percent) totaling $9,849. In addition, although we determined that 21 check …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Town of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… Town of Middlesex (Town) Town Board (Board) ensure that code enforcement revenues were accurately billed, collected, … Audit Area A town board is responsible for ensuring that code enforcement revenues are properly billed, collected, … From January 1, 2015, through August 13, 2025, the Town’s code enforcement office processed 784 building permits and …
https://www.osc.ny.gov/local-government/audits/town/2026/05/29/town-middlesex-board-oversight-code-enforcement-revenues-2026m-4Levittown Union Free School District – Information Technology (2025M-145)
… as (but not limited to) student and employee names, dates of birth, addresses, medical information and social security … methodology and standards are included in Appendix C. The Board has the responsibility to initiate corrective action. A … 35 of GML, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the Regulations of the …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/levittown-union-free-school-district-information-technology-2025m-145Glen Cove City School District – Information Technology (2025M-144)
… Did Glen Cove City School District District officials adequately manage …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/glen-cove-city-school-district-information-technology-2025m-144Middlesex Hose Company, Inc. – Fundraising (2025M-148)
… Period January 1, 2024 – December 16, 2025. We extended the audit period back to January 1, 2022, to review the … involved in fundraising activities are responsible for accounting for and remitting all money received to the … for recording and depositing cash and preparing bank reconciliations and fundraising reports. From January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/middlesex-hose-company-inc-fundraising-2025m-148Town of Lewis – Transparency of Fiscal Activities (S9-25-31)
… the Town of Lewis (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 844, Town officials budgeted a total of $1.1 million for the general fund and highway fund appropriations in … Board members did not maintain supporting documentation for the audit work performed or identify cash receipts and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Town of Union – Transparency of Fiscal Activities (S9-25-40)
… Did the Town of Union (Town) Board (Board) provide for an annual audit of the Town’s financial records, and did … To help promote transparency, a town board should provide for a thorough and sufficiently detailed audit of the town’s … of 56,138, Town officials budgeted a total of $20 million for the general fund and highway fund appropriations in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-union-transparency-fiscal-activities-s9-25-40