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Cuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… Cuylerville Volunteer Fire Department, Inc. (Department) officers and membership provide adequate oversight of … events totaled $141,561. Audit Summary Department officers and membership did not provide adequate oversight of … resources at risk of waste and theft. Department officers and membership did not receive or review bank …
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)
… Audit Objective Did Midway Fire District (District) Board of Fire Commissioners (Board) properly audit claims? Audit … – August 31, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing unauthorized, improper or …
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)
… – pdf] Purpose of Review The purpose of our review was to assess the Caledonia Joint Fire District’s (District) … plans or develop and adopt a written policy related to fund balance and reserves. The Board and District … three Board members did not know when these items needed to be replaced or their estimated replacement costs. Although …
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)
… – pdf] Purpose of Review The purpose of our review was to assess the South Butler Fire District’s (District) … policies. As a result: The Treasurer lacked guidance to adequately perform financial duties and thus: did not … and real property tax levies were higher than needed to fund operations. The audit included 14 recommendations to …
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)
… Financial Reports (AFRs) and performance of annual audits for the 2020 through 2024 fiscal years. Understanding the … Services (OGS) to receive State contract pricing for propane purchases. As a result, the District did not receive … pricing and expended $10,764 more than necessary for propane purchases. Properly audit and approve all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/saranac-fire-district-board-oversight-2025m-139Village of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… and timely records and reports? Audit Period June 1, 2022, to December 31, 2024. We extended the audit period back to May 31, 2019, and forward to January 16, 2025, to comment … totaled $1.3 million. Audit Summary The Treasurers 2 did not maintain complete, accurate and timely records and …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119Town of Alexander – Town Clerk/Tax Collector (2025M-72)
… Town. The Town Board (Board) did not adequately monitor transfer station punch card purchases or sales, review the … remit all clerk fees and taxes collected. Account for 262 transfer station punch cards totaling $8,500. Annual total … in 2022, a reduction of 21 permits (58 percent). Dog license fees recorded as collected decreased from 634 …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… 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/2026/04/17/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-s9-25-28Quaker Street Fire District – Audit Follow-Up (2021M-96-F)
… complied with the procurement policy and claims were for a proper District purpose or adequately … a timely manner. The Board: Did not obtain quotes or bids for two purchases totaling $27,058, as required by their … provides fire protection and emergency rescue services for the southern portion of the Town. District operations are …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fTown of Fremont – Transparency of Fiscal Activities (S9-25-29)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2016. Understanding the Audit Area To help … removal and fire protection. Audit Summary The Board did not conduct or provide for an annual audit of the …
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)
… reports and file required AFRs with the Office of the New York State Comptroller (OSC). As a result, the Board had … and OSC’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology … initiate corrective action. Pursuant to Section 181-b of New York State Town Law (Town Law), a written corrective …
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)
… Fire Company (Company) Board of Directors (Board) and Treasurers ensure financial activities were properly recorded and reported and funds were safeguarded? Audit Period January 1, 2024 – … Did the Taberg Volunteer Fire Company Company Board of Directors Board and Treasurers …
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)
… government support, street maintenance and improvement, snow removal and fire protection. Audit Summary The Board did not …
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)
… [read complete report – pdf] Audit Objective Did the Town of Spencer (Town) Board (Board) and officials seek … Period January 1, 2023 – September 30, 2024 We extended the audit period through April 25, 2025, to analyze a … Did the Town of Spencer Town Board Board and officials seek …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Village of Fredonia – Financial Condition (2025M-149)
… Audit Objective Did the Board of Trustees (Board) of the Village of Fredonia (Village) routinely monitor financial operations and take appropriate actions to maintain the Village’s fiscal stability? Audit Period June 1, 2019 – … Did the Board of Trustees Board of the Village of Fredonia Village routinely monitor financial …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149City 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 … from impending collective bargaining agreement (CBA) negotiations. Five of the City’s eight CBAs are expired, and …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5Town 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) … did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? … of 1,651, Town officials budgeted a total of $887,849 for the general fund and highway fund appropriations in …
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)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2023. Understanding the Audit Area To help … improvement, and snow removal. Audit Summary The Board did not conduct or provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-greenville-transparency-fiscal-activities-s9-25-41Village of Rhinebeck – Claims Auditing (2025M-147)
… [read complete report – pdf] Audit Objective Did the Village of Rhinebeck (Village) Board of Trustees … Did the Village of Rhinebeck Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147