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Town 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-4Machias Fire District – Financial Operations (2026M-14)
… Area A board of fire commissioners (fire district board) is responsible for managing and controlling the fire … managed with accountability, transparency and integrity. This critical function can help maintain public trust, ensure … years (2020 through 2023) were filed between 355 and 1,441 days late. 2 The Treasurer did not submit records to the …
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)
… [read complete report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Eaton No. 1 Fire … The purpose of our review was to assess the Eaton No 1 Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-fLevittown 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-26Town of Denmark – Claims Auditing (2026M-32)
… While the Board approved an abstract (list of claims) for payment each month, it did not conduct a thorough audit … represented actual and necessary expenditures and were for valid Town purposes. Because the Board did not conduct a thorough audit of claims before approving them for payment, the Town had an increased risk that it could …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Gorham Fire District – Procurement (2026M-37)
… [read complete report – pdf] Audit Objective Did Gorham Fire District (District) … manner? Audit Period January 1, 2024 – March 25, 2026 Understanding the Audit Area A fire district board of … 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/2026/06/26/gorham-fire-district-procurement-2026m-37Uniondale Union Free School District – Audit Follow-Up (2023M-61-F)
… report Uniondale Union Free School District – Information Technology, 2023M-61, released in October 2023. The audit … lose important data. In addition to sensitive information technology (IT) control weaknesses that were confidentially … communicated to officials, we found that the Technology Supervisor did not: Establish written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/26/uniondale-union-free-school-district-audit-follow-2023m-61-fVillage of Unadilla – Disbursements (2025M-97)
… were accurate, properly approved, supported and for proper Village purposes? Audit Period March 1, 2017 – … were accurate, properly approved, supported and for appropriate Village purposes. As a result, Village … be sure that all Village disbursements were necessary and for appropriate Village purposes. Overall, because Village …
https://www.osc.ny.gov/local-government/audits/village/2026/06/26/village-unadilla-disbursements-2025m-97Levittown Union Free School District – Financial Management (2026M-13)
… 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/2026/07/03/levittown-union-free-school-district-financial-management-2026m-13Sayville Fire District – Claims Audit (2026M-18)
… 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-district/2026/07/03/sayville-fire-district-claims-audit-2026m-18City of Yonkers – Budget Review (B26-6-6)
… funding of $147.2 million, such as appropriated fund balance, one-time State and federal funding and sale of … are not realized. The 2026-27 adopted budget includes real estate transfer tax revenue of approximately $14.2 million; …
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)
… [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-f