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Quaker Street Fire District – Audit Follow-Up (2021M-96-F)
… | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Quaker Street Fire District’s (District) … The purpose of our review was to assess the Quaker Street Fire Districts District …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fSouth Butler Fire District – Audit Follow-Up (2020M-155-F)
… | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the South Butler Fire District’s (District) … The purpose of our review was to assess the South Butler Fire Districts District …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/south-butler-fire-district-audit-follow-2020m-155-fTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
… lists every account in the general ledger with its balance at a specific point in time. The report is a list of the …
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)
… [read complete report – pdf] Audit Objective Did the Town of Greenville (Town) Board (Board) conduct or … Did the Town of Greenville Town Board Board conduct or …
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 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-new-hudson-transparency-fiscal-activities-s9-25-34Village of Rhinebeck – Claims Auditing (2025M-147)
… complete report – pdf] Audit Objective Did the Village of Rhinebeck (Village) Board of Trustees (Board) properly audit claims? Audit Period June … the Audit Area The claims audit is often the last line of defense for preventing unauthorized, improper or … Did the Village of Rhinebeck Village Board of Trustees Board properly audit …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Midway Fire Department – Disbursements (2026M-11)
… Did the Midway Fire Department Department Board of Directors Board ensure …
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)
… valid District purpose. There were no recommendations as a result of this audit. We conducted this audit pursuant to …
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-16Machias Fire District – Financial Operations (2026M-14)
Did the Machias Fire District District Board of Fire Commissioners Board and Treasurer properly manage the Districts financial operations
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)
… pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Eaton No. 1 Fire District’s (District) … The purpose of our review was to assess the Eaton No 1 Fire Districts District progress …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-fKerhonkson Fire District – Board Oversight (2025M-124)
… transparent. The District’s required AFR was last filed in 2007, more than 18 years ago. As a result, the Board, … the ability to assess the District’s financial standing. In addition, because the Board did not request or review the … the Board did not: Audit the Treasurer’s records in accordance with New York State Town Law (Town Law) Section …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124Town of Butternuts – Transparency of Fiscal Activities (S9-25-24)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … that the town supervisor annually prepares, files and makes the AFR available to the public. With a population of … for the general fund and highway fund appropriations in fiscal year 2024 and provided essential services to the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/29/town-butternuts-transparency-fiscal-activities-s9-25-24Howard Public Library – Board Oversight (2026M-3)
… for eight fiscal years (2017 through 2024), as required by New York State General Municipal Law (GML) Section 30. 1 …
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)
… and file the 2021 through 2024 AFRs with OSC, as required by NYS General Municipal Law (GML) Section 30. Furthermore, …
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)
… 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 … the funds were used for appropriate Department purposes. In addition, the Department officers did not file the 2023 or …
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)
… [read complete report – pdf] Audit Objective Did the Town of Fremont (Town) Board (Board) conduct or … Did the Town of Fremont Town Board Board conduct or provide …
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)
Did the North Brookfield Fire District District Board of Fire Commissioners Board adequately oversee the Districts financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Taberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… period. The current Treasurer was elected to the position in April 2025. From January 1, 2024, through March 31, 2025, … to effectively oversee the Company’s financial activities. In addition, weaknesses in recordkeeping and controls over cash collections and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… [read complete report – pdf] Audit Objective Did the Town of Pamelia (Town) Board (Board) conduct or … Did the Town of Pamelia Town Board Board conduct or provide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35