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Sayville Fire District – Claims Audit (2026M-18)
… deliberate audit of all claims, before authorizing them to be paid, to ensure that tax dollars are spent properly, efficiently … does not perform a thorough and complete review of claims to ensure that they are supported by adequate invoices or …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/03/sayville-fire-district-claims-audit-2026m-18City of Yonkers – Budget Review (B26-6-6)
… Background The Office of the State Comptroller, as Fiscal Agent for the City, determined that the City’s adopted budget … approximately $151.1 million for life, health and dental insurance; we project the City will spend approximately … officials may have underestimated life, health and dental insurance costs by as much as $1.3 million The City’s …
https://www.osc.ny.gov/local-government/audits/city/2026/07/03/city-yonkers-budget-review-b26-6-6Copiague Union Free School District – Audit Follow-Up (2023M-150-F)
… pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess Copiague Union Free … as of January 2026, in implementing our recommendations in the audit report Copiague Union Free School District – … The purpose of our review was to assess Copiague Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/copiague-union-free-school-district-audit-follow-2023m-150-fLake Mohegan Fire District – Procurement (2026M-31)
… an economical manner while allowing interested vendors a fair and equal opportunity to compete. During the audit … help ensure that goods and services are obtained through fair and competitive processes. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/10/lake-mohegan-fire-district-procurement-2026m-31Howard Public Library – Board Oversight (2026M-3)
… (Board) provide adequate oversight of the Howard Public Library's (Library) financial operations? Audit Period January 1, 2024 – … Report (AFR) submissions. Understanding the Audit Area A library board is responsible for the general management and … provide adequate oversight of the Howard Public Librarys Library financial operations …
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)
… [read complete report – pdf] Audit Objective Did the Town of Knox (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … Did the Town of Knox Town Board Board conduct or provide for an annual …
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)
… recorded and supported with documentation, bills are paid on time, and funds are safeguarded and available for … 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 …
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 Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial Report AFR with the Office of the State Comptroller OSC as required
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-2Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… of a town board’s responsibility to oversee the general management and control of the town’s finances, the town board … to the public, such as general government support, street maintenance and improvement, snow removal and fire …
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)
… the audit period through April 25, 2025, to analyze a conflict of interest. Understanding the Audit Area A town … Town officials did not procure goods and services in accordance with the statutory requirements set forth in New York State General Municipal Law (GML) or with the …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Village of Fredonia – Financial Condition (2025M-149)
… [read complete report – pdf] Audit Objective Did the Board of Trustees (Board) of the Village of Fredonia (Village) routinely monitor … Did the Board of Trustees Board of the Village of Fredonia Village …
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)
… 2026. The general fund historically funded annual solid waste fund operating deficits. As a result, as of March 30, 2026, the solid waste fund owes the general fund $27.3 million and does not … 2026-27 budget relies on a 25 percent increase in solid waste user fees to eliminate the annual operating deficit in …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5Levittown Union Free School District – Information Technology (2025M-145)
… [read complete report – pdf] Audit Objective Did Levittown Union Free School District (District) officials … Did Levittown Union Free School District District officials …
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)
… District (District) officials adequately manage nonstudent network user accounts? Audit Period July 1, 2023 – May 14, … the Audit Area School district officials must manage network user accounts to help protect personal, private, … medical information and social security numbers. Network user accounts are potential entry points for …
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)
… [read complete report – pdf] Audit Objective Did Middlesex Hose Company (Company) officials ensure that … Did Middlesex Hose Company Company officials ensure that …
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)
… of a town board’s responsibility to oversee the general management and control of the town’s finances, the town board … to the public, such as general government support, street maintenance and improvement, snow removal and fire …
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)
… [read complete report – pdf] Audit Objective Did the Town of Union (Town) Board (Board) provide for an annual audit of the Town’s financial records, and did the … Did the Town of Union Town Board Board provide for an annual audit of the Towns financial records and did the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-union-transparency-fiscal-activities-s9-25-40Fine Fire District – Audit Follow-Up (2023M-81-F)
… | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Fine Fire District’s (District) progress, as of December … The purpose of our review was to assess the Fine Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/fine-fire-district-audit-follow-2023m-81-fTheresa Fire District – Audit Follow-Up (2021M-60-F)
… pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Theresa Fire District’s (District) progress, as of … The purpose of our review was to assess the Theresa Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/theresa-fire-district-audit-follow-2021m-60-f