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Town 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 … Did the Town of Brant Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Town 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 … Did the Town of Sodus Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38Town 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 provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of Fremont Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29Town 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 provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of Greenville Town Board Board conduct or provide for an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-greenville-transparency-fiscal-activities-s9-25-41Cuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… are paid on time, and funds are safeguarded and available for equipment, training and emergency responses. A lack of … totaled $177,922 and disbursements and withdrawals for startup 1 cash for fundraising events totaled $141,561. Audit Summary …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightVillage of Rhinebeck – Claims Auditing (2025M-147)
… audit of claims before directing the treasurer to pay them. The Village’s 2024-25 budgeted appropriations … totaling $1,406 without obtaining quotes in accordance with the Village’s Board-adopted procurement policy. 50 … totaling $5,343 without adequate supporting documentation (i.e., original, itemized invoices and/or receipts) indicating …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Town of Lewis – Transparency of Fiscal Activities (S9-25-31)
… of Lewis (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 … Town of Lewis 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/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Town of Schuyler Falls – Host Fee Payments (2026M-26)
… [read complete report – pdf] Audit Objective Did the Town of Schuyler Falls (Town) receive accurate host fee payments? … operated by a waste management company (corporation). As of January 31, 2026, the Town received host fee payments from … for waste received at the landfill during the period of April 1, 2016, through December 31, 2025. Audit Summary …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… Area The audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … a thorough and deliberate audit of each individual claim for non-payroll disbursements we reviewed because the claims presented for audit did not always include the necessary supporting …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82Howard 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 … the Audit Area A library board is responsible for the general management and control of the financial … library’s financial activities were adequately accounted for, recorded and reported. Therefore, the Library had an …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3Town of Catharine – Transparency of Fiscal Activities (S9-25-26)
Did the Town of Catharine 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/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… compliance and prevent mismanagement, waste and fraud. For the 2024 fiscal year, the Department’s disbursements … it has an increased risk that Department officials may pay for improper expenses and that all collections might not be … and unrecorded transactions in the accounting records. For example, the Treasurer recorded $216,088 that was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mTown of Plattekill – Information Technology (2025M-132)
… 2024 We extended our audit period through October 8, 2024, for observations of certain IT controls communicated … and loss. Network user accounts are potential entry points for attackers because, if compromised, they could be used to … a robust cybersecurity control environment, which is vital for effective and responsible governance, and helps safeguard …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132Town of Horseheads – Information Technology (2025M-109)
… all network and local user accounts, Enter a written contract or service level agreement (SLA) with the IT … to an OSC Audit Report, which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Monroe 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-2025mMachias Fire District – Financial Operations (2026M-14)
… operations? Audit Period January 1, 2024 – May 31, 2025. We extended the audit period back to fiscal year 2023 to review fixed asset records, and … New York State Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14Wyandanch Union Free School District – Budget Review (B26-7-2)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, … deficits to submit to the State Comptroller each year, starting with the fiscal year during which the municipality …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2South Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… and recommendations within 30 days of the receipt of the draft report, but they did not respond. We conducted this … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
… Analysis and Statistics, Geographic Distribution of VA Expenditures for Fiscal Year 2019, FY19 Summary of Expenditures by State , April 2020 at https://www.va.gov/vetdata/expenditures.asp . Federal Aviation …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019Middlesex Hose Company, Inc. – Fundraising (2025M-148)
… review the Company’s U.S. Internal Revenue Service (IRS) Form 990. Understanding the Audit Area Company officials must … Company retain its tax-exempt status. Individuals involved in fundraising activities are responsible for accounting for … File IRS Form 990 for 2022, 2023 and 2024 in a timely manner Also, Company officials did not ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/middlesex-hose-company-inc-fundraising-2025m-148