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Copiague Union Free School District – Audit Follow-Up (2023M-150-F)
… [read complete report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was … 2026, in implementing our recommendations in the audit report Copiague Union Free School District – Information … 2026 in implementing our recommendations in the audit report Copiague Union Free School District Information …
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)
… [read complete report – pdf] Audit Objective Did the Lake Mohegan Fire District … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
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)
… (Library) financial operations? Audit Period January 1, 2024 – January 13, 2026 We extended the audit period back … aspects of the report and their response is included in Appendix B. Our comments on the library’s response are included in Appendix C. We conducted this audit pursuant to Article V, …
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)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
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)
… Town of Fremont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 1,161, Town officials budgeted a total of $1.2 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/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29North Brookfield Fire District – Board Oversight (2026M-2)
… As of September 30, 2025, the Secretary-Treasurer’s checkbook register balance was $1,139 less than the adjusted …
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)
… Town of Pamelia (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 3,343, Town officials budgeted a total of $1.5 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/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35Town of Spencer – Procurement (2025M-100)
… (Town) Board (Board) and officials seek competition for purchases? Audit Period January 1, 2023 – September 30, … A town board and town officials should seek competition for purchases to help ensure the town is receiving the … quality goods and services at the lowest price possible for taxpayers, while also preventing conflicts of interest …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Village of Fredonia – Financial Condition (2025M-149)
… and residents for how it manages public funds. For the 2024-25 fiscal year, the Village’s budgeted appropriations totaled … Board did not ensure that the Treasurer filed an annual statement with the Village Clerk (Clerk), or properly filed …
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)
… To accomplish this objective, we reviewed the proposed 2026-27 budget, audited financial statements and other … fines and violations. $15.2 million from the sale of City parking structures to the Buffalo Municipal Parking Authority. $15 million of Temporary Municipal …
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)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be …
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)
… the New York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent … to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
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)
… involved in fundraising activities are responsible for accounting for and remitting all money received to the Company’s Treasurer (Treasurer) who is responsible for recording and depositing cash and preparing bank …
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)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage 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)
… of Review The purpose of our review was to assess the Fine Fire District’s (District) progress, as of December … in implementing our recommendations in the audit report Fine Fire District – Board Oversight (2023M-81), released … Background The District is located in the Town of Fine in St Lawrence County the Board consists of five elected …
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)
… the audit report Theresa Fire District – Board Oversight and Financial Management (2021M-60), released in August 2021. … to ensure that financial activities were properly recorded and reported and did not properly manage fund balance The Treasurer did … in the audit report Theresa Fire District Board Oversight and Financial Management 2021M60 released in August 2021 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/theresa-fire-district-audit-follow-2021m-60-fTown of Tompkins Fire District – Audit Follow-Up (2023M-33-F)
… Fire District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report … of Tompkins Fire Districts District progress as of January 2026 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/18/town-tompkins-fire-district-audit-follow-2023m-33-fTown of Schuyler Falls – Host Fee Payments (2026M-26)
… fee payments? Audit Period April 1, 2016 – February 17, 2026 Understanding the Audit Area Landfill host fee payments … waste management company (corporation). As of January 31, 2026, the Town received host fee payments from the … million that were received by the Town as of January 31, 2026, for waste received at the landfill during the period of …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26