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Baldwinsville Central School District – Fuel Inventory (2022M-106)
… officials safeguarded and accounted for fuel inventory. Key Findings District officials did not establish controls to … Ensure the District’s fuel tanks were physically secured. Key Recommendations Establish a control system that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… [read complete report – pdf] Audit Objective Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Wyandanch Union Free School District – Budget Review (B26-7-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2026-27 budget. Background The Wyandanch Union … The purpose of our budget review was to provide an …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… [read complete report – pdf] Audit Objective Did the Town of Sodus (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
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)
… [read complete report – pdf] Audit Objective Did the Town of Davenport (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28Town of Steuben – Transparency of Fiscal Activities (S9-25-39)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 and provided essential services to the … financial records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). …
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)
… State Comptroller’s authority as set forth in Article 3 of GM. Our methodology and standards are included in Appendix C. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Town of Catharine – Transparency of Fiscal Activities (S9-25-26)
… Town of Catharine (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 1,651, Town officials budgeted a total of $887,849 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/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26Town of Greenville – Transparency of Fiscal Activities (S9-25-41)
… State Comptroller’s authority as set forth in Article 3 of GM. Our methodology and standards are included in Appendix C. …
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)
… [read complete report – pdf] Audit Objective Did the Town of New Hudson (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … of New Hudson Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-new-hudson-transparency-fiscal-activities-s9-25-34Schodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… [read complete report – pdf] Audit Objective Did the Schodack Landing Fire District No. 1 (District) Board of Commissioners (Board) properly audit claims? Audit Period January 1, 2024 – August 31, 2025 Understanding the Audit Area An effective audit of claims is often the last …
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)
… Objective Did the Rushville Hose Company, Inc. (Company) Board of Trustees (Board) and membership provide adequate oversight … Did the Rushville Hose Company Inc Company Board of Trustees Board and membership provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Machias 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, … Did the Machias Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14Kerhonkson Fire District – Board Oversight (2025M-124)
… the District’s 2008 through 2024 Annual Financial Report (AFR) filings as of March 12, 2025. Understanding the Audit … and was not transparent. The District’s required AFR was last filed in 2007, more than 18 years ago. As a … than budgeted. Ensure the Treasurer filed the District’s AFR with the OSC for 17 fiscal years (2008 through 2024). 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124Town of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… [read complete report – pdf] Audit Objective Did the Town of Middlesex (Town) Town Board (Board) ensure that code … Period January 1, 2015 – December 12, 2025 Understanding the Audit Area A town board is responsible for ensuring that … Did the Town of Middlesex Town Town Board Board ensure that code …
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 – Financial Management (2026M-13)
… costs (like emergencies and revenue gaps), maintain tax rate stability, comply with the 4 percent surplus fund … not needed to finance operations results in real property tax levies that are higher than needed. Further, the lack of … website for public review. 1 New York State Real Property Tax Law (RPTL) Section 1318 …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/levittown-union-free-school-district-financial-management-2026m-13City of Yonkers – Budget Review (B26-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ (City) financial condition … The purpose of our budget review was to identify issues which impact the City of Yonkers City financial condition in …
https://www.osc.ny.gov/local-government/audits/city/2026/07/03/city-yonkers-budget-review-b26-6-6Lake 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)
… operations? Audit Period January 1, 2024 – January 13, 2026 We extended the audit period back to January 1, 2017, to … 1, 2024, through June 30, 2025. As a result, the Board was unable to determine whether employees were accurately … AFR nonflier’s and the library’s current AFR filing status at: https://web.osc.state.ny.us/localgov/afr-non-filers/. …
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)
Did the Town of Knox 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/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30