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Cincinnatus Fire Department – Financial Management (2025M-91)
… for equipment, training and emergency responses. A lack of oversight can lead to a lack of operational effectiveness, … collected $270,147 and disbursed $317,776 from 13 bank accounts during the audit period, including nine … reports were maintained and submitted to the membership. Bank statements indicated that $270,147 was deposited into …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We … whether the accounting records are properly maintained, as well as that reports are complete and accurate. Furthermore, in … Did the Town of Brant Town Board Board conduct or provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… report – pdf] Audit Objective Did Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans BOCES) … component school districts. The Assistant Superintendent of Finance and Operations (Assistant Superintendent) is … MiFi distribution, usage and billing. During the period of June 1, 2023 through March 31, 2025, Monroe 2-Orleans …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mChittenango Central School District – Audit Follow-Up (2023M-155-F)
… Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in … recommendations and did not implement two recommendations. As a result, the District continued to have an increased risk … that depend on its computerized environment, such as not being able to process checks to pay vendors or …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fTruxton Fire District – Audit Follow-Up (2022M-123-F)
… [read complete report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was … Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report … the Truxton Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fTown of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) … our audit period to review the Town’s 2017 through 2024 Annual Financial Report (AFR) filings as of November 6, 2025. …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141City of Ithaca – Records and Reports (2025M-114)
… audits and financial reporting and forward to January 29, 2026, to update the City’s financial reporting status and …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… drivers incorrectly documented or did not document their driver ID numbers 33 times, and incorrectly documented …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringVillage of Youngstown – Employee Benefits and Payroll (2025M-123)
… in Article 3 of the New York State General Municipal Law (GML). Our methodology and standards are included in Appendix … to our office within 90 days, pursuant to Section 35 of GML. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123City of Mechanicville – Separation Payments (2025M-59)
… in Article 3 of the New York State General Municipal Law (GML). Our methodology and standards are included in Appendix … to our office within 90 days, pursuant to Section 35 of GML. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59City of Mechanicville – Procurement (2025M-60)
… $44,900 where required. The City’s Commissioner of Finance (Commissioner) and Deputy Commissioner of Finance (Deputy) did not verify that each purchase included … and standards are included in Appendix C. The City Council (Council) has the responsibility of initiating …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60City of Mechanicville – Financial Oversight (2025M-78)
… bank reconciliation. Understanding the Audit Area The City Council (Council) is responsible for managing and controlling the … account and providing regular and special reports to the Council to inform it of the City’s financial status. Audit …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… the Superintendent pled guilty to Attempted Obstruction of Governmental Administration and was sentenced to a … The Superintendent should retain adequate records of all Department transactions and activity. Town officials should work with the New York State Department of Transportation (NYSDOT) to resolve any prior years’ …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Howard Public Library – Board Oversight (2026M-3)
… Audit Area A library board is responsible for the general management and control of the financial operations and should … trust, ensure legal compliance and prevent mismanagement, waste and fraud. From January 1, 2024, through June 30, 2025, … services impact, as well as an increased risk of theft, waste and abuse of Library resources. Specifically, the Board …
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)
… (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We … whether the accounting records are properly maintained, as well as that reports are complete and accurate. Furthermore, in … Did the Town of Knox Town Board Board conduct or provide for an annual audit of the …
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)
… oversight of financial operations? Audit Period January 1, 2023 – June 3, 2025 Understanding the Audit Area Providing … the Department’s funding and its mission. From January 1, 2023, through November 30, 2024, the Department’s deposits … for all 50 deposits totaling $177,922 from January 1, 2023, through November 30, 2024. Furthermore, Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightMidway Fire District – Claims Auditing (2025M-143)
… Period January 1, 2024 – August 31, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing unauthorized, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0Caledonia Joint Fire District – Audit Follow-Up (2024M-102-F)
… | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Caledonia Joint … Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report … The purpose of our review was to assess the Caledonia Joint …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/caledonia-joint-fire-district-audit-follow-2024m-102-fSouth Butler Fire District – Audit Follow-Up (2020M-155-F)
… of Review The purpose of our review was to assess the South Butler Fire District’s (District) progress, as of … in implementing our recommendations in the audit report South Butler Fire District – Board Oversight of Financial … The purpose of our review was to assess the South Butler Fire Districts District progress as of November …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/south-butler-fire-district-audit-follow-2020m-155-fSaranac Fire District – Board Oversight (2025M-139)
… Commissioners (Board) adequately oversee the District’s financial operations? Audit Period January 1, 2023 – June 30, … to review the preparation and filing of required Annual Financial Reports (AFRs) and performance of annual audits for … and must provide adequate oversight of the District’s financial operations to ensure that public funds are used …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/saranac-fire-district-board-oversight-2025m-139