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Town 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-s9-25-35Town of Spencer – Procurement (2025M-100)
… ensure the town is receiving the highest quality goods and services at the lowest price possible for taxpayers, while … the Town paid approximately $2.1 million for goods and services. Audit Summary The Board and Town officials did not … and services or avoid conflicts of interest, they cannot guarantee that they secured the most favorable terms and …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Village of Fredonia – Financial Condition (2025M-149)
… budgeting practices caused unrestricted fund balance in the general, water and sewer funds to decline by more than … tax levy by $1.7 million (55 percent tax increase) in the 2025-26 fiscal year to repay the RAN and to balance … the Village’s long-term operational and capital needs. In addition, the Board did not ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149Village of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… complete report – pdf] Audit Objective Did the Village of Churchville (Village) Board of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit … Did the Village of Churchville Village Board of Trustees Board provide …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5City of Buffalo – Budget Review (B26-1-5)
… To accomplish this objective, we reviewed the proposed 2026-27 budget, audited financial statements and other … fund balance available to help balance the proposed 2026-27 budget. Officials included a real property tax increase of $46.1 million in the proposed 2026-27 budget to help address the projected budget deficit …
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)
… hold data that are valuable, such as (but not limited to) student and employee names, dates of birth, addresses, medical information and social security numbers. Network user accounts provide access … by not having dedicated administrative accounts, there can be an increased risk of privileged accounts being exposed …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/levittown-union-free-school-district-information-technology-2025m-145Wrights Corners Fire Company, Inc. – Treasurer’s Records and Reports (2026M-12)
… a fire company board, prevent fraud and misappropriation of funds, comply with reporting requirements and maintain … by a fire company board and membership, and the protection of public funds. The Company’s budgeted revenues totaled … activity with sufficient detail, including the source of the deposits and the purpose of disbursements, and did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/wrights-corners-fire-company-inc-treasurers-records-andGlen Cove City School District – Information Technology (2025M-144)
… [read complete report – pdf] Audit Objective Did Glen Cove City School District (District) officials adequately manage … Did Glen Cove City School District District officials adequately manage …
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)
… the Company’s U.S. Internal Revenue Service (IRS) Form 990. Understanding the Audit Area Company officials must … fundraising activities. Prepare bank reconciliations. File IRS Form 990 for 2022, 2023 and 2024 in a timely manner Also, Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/middlesex-hose-company-inc-fundraising-2025m-148Eldred Central School District – Building Access (S9-26-1)
… and devices? Audit Period July 1, 2024 – November 30, 2025 We extended our audit period to December 17, 2025, to … to current employees and 56 issued to non-employees, of which 14 are shared devices. 1 Each of the District’s three school buildings has a single public …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1Village of Whitehall – Records and Reports (2026M-9)
… by General Municipal Law (GML) Section 30. 1 As a result, the Board’s ability to properly and effectively …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9Town of Lewis – Transparency of Fiscal Activities (S9-25-31)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of Lewis Town Board Board conduct or provide for an annual …
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 … Did the Town of Union Town Board Board provide for an annual …
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, … The purpose of our review was to assess the Fine Fire Districts District progress as of …
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) … The purpose of our review was to assess the Theresa Fire Districts District progress as …
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)
… pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Tompkins Fire District’s (District) … The purpose of our review was to assess the Town of Tompkins Fire Districts District …
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)
… Did the Town of Schuyler Falls (Town) receive accurate host fee payments? Audit Period April 1, 2016 – February 17, 2026 Understanding the Audit Area Landfill host fee payments are intended to compensate municipalities … (corporation). As of January 31, 2026, the Town received host fee payments from the corporation totaling approximately …
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)
… [read complete report – pdf] Audit Objective Did the Town of Denmark (Town) Board (Board) properly audit and approve claims before payment? Audit Period January 1, 2024 – January 21, 2026 Understanding the Audit Area The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Town of Paris – Water and Sewer User Charges (2025M-146)
… conduct annual audits of the Clerk’s records, as required by New York State Town Law (Town Law) Section 123, to oversee …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-paris-water-and-sewer-user-charges-2025m-146Town of Whitestown – Inventories (2026M-38)
… (Superintendent) adequately safeguard and account for diesel fuel, gasoline and motor oil inventories? Audit … A Superintendent should adequately safeguard and account for diesel fuel, gasoline and motor oil inventories to ensure … monitoring help ensure fuel and motor oil are used for authorized purposes, facilitate timely detection of …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-whitestown-inventories-2026m-38