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Town 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 … 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-greenville-transparency-fiscal-activities-s9-25-41Village 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 disbursements had adequate … 2025 Understanding the Audit Area A fire department board of directors must provide adequate oversight of disbursements to help ensure financial accountability, …
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)
… the Schodack Landing Fire District No. 1 (District) Board of Commissioners (Board) properly audit claims? Audit Period … 31, 2025 Understanding the Audit Area An effective audit of claims is often the last line of defense to prevent payment of unauthorized, improper or …
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)
… Did the Rushville Hose Company, Inc. (Company) Board of Trustees (Board) and membership provide adequate oversight of financial operations? Audit Period January 1, 2024 – … The Board and membership must provide adequate oversight of financial operations to ensure that Company funds are …
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)
… Objective Did the Machias Fire District (District) Board of Fire Commissioners (Board) and Treasurer properly manage … Report (AFR) filings. Understanding the Audit Area A board of fire commissioners (fire district board) is responsible … Furthermore, without proper guidance and management of operations, the Board and Treasurer cannot assure …
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)
… report – 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) progress, as of December 2025, in implementing our recommendations in the … The purpose of our review was to assess the Eaton No 1 Fire Districts …
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)
… Did the Kerhonkson Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District financial activities? Audit Period January 1, … 2008 through 2024 Annual Financial Report (AFR) filings as of March 12, 2025. Understanding the Audit Area A board of …
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)
… [read complete report – pdf] Audit Objective Did the Town of Butternuts (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/2026/05/29/town-butternuts-transparency-fiscal-activities-s9-25-24Town of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… [read complete report – pdf] Audit Objective Did the Town of Middlesex (Town) Town Board (Board) ensure that code … managing and controlling town finances and reduce the risk of misappropriation, theft or clerical errors that can lead … We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s …
https://www.osc.ny.gov/local-government/audits/town/2026/05/29/town-middlesex-board-oversight-code-enforcement-revenues-2026m-4Town of Denmark – Claims Auditing (2026M-32)
… [read complete report – pdf] Audit Objective Did the Town of Denmark (Town) Board (Board) properly audit and approve … – January 21, 2026 Understanding the Audit Area The audit of claims is often the last line of defense in preventing unauthorized, improper or fraudulent …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Town of Whitestown – Inventories (2026M-38)
… [read complete report – pdf] Audit Objective Did the Town of Whitestown Highway Superintendent (Superintendent) … used for authorized purposes, facilitate timely detection of discrepancies and provide accountability for taxpayer … usage or excessive consumption, increasing the risk of financial loss and operational inefficiencies. For the …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-whitestown-inventories-2026m-38Uniondale Union Free School District – Audit Follow-Up (2023M-61-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess Uniondale Union Free School District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess Uniondale Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/26/uniondale-union-free-school-district-audit-follow-2023m-61-fVillage of Unadilla – Disbursements (2025M-97)
… [read complete report – pdf] Audit Objective Did Village of Unadilla (Village) officials ensure that disbursements … updated information regarding Village Board (Board) audits of the Village Clerk-Treasurer’s (Clerk-Treasurer’s) records … Audit Area A village board must provide adequate oversight of disbursements to help ensure financial accountability, …
https://www.osc.ny.gov/local-government/audits/village/2026/06/26/village-unadilla-disbursements-2025m-97Town of Newcomb – Town Supervisor's Records and Reports (2026M-15)
… [read complete report – pdf] Audit Objective Did the Town of Newcomb (Town) Supervisor (Supervisor) maintain complete … for cash and investments and no liability accounts as of December 31, 2024. However, the balance sheets for these … incurred by the Town or properly allocated to each of the operating funds in 2024, which resulted in the …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15Village of Owego – Records and Reports (2025M-137)
… [read complete report – pdf] Audit Objective Did Village of Owego (Village) officials maintain complete, accurate and … financial reports and could not provide adequate oversight of the Village’s financial operations. Additionally, because … AFR on time and the Board did not perform an annual audit of the Clerk-Treasurer’s accounting records, officials did …
https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137Levittown Union Free School District – Financial Management (2026M-13)
… the Levittown Union Free School District (District) Board of Education (Board) and District officials effectively … – June 30, 2025 Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/levittown-union-free-school-district-financial-management-2026m-13Sayville Fire District – Claims Audit (2026M-18)
… Objective Did the Sayville Fire District (District) Board of Commissioners (Board) properly audit and approve claims … – February 28, 2025 Understanding the Audit Area A board of fire commissioners (board) should conduct a thorough and deliberate audit of all claims, before authorizing them to be paid, to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/03/sayville-fire-district-claims-audit-2026m-18City of Yonkers – Budget Review (B26-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ (City) financial condition in the current and … The purpose of our budget review was to identify issues which impact the …
https://www.osc.ny.gov/local-government/audits/city/2026/07/03/city-yonkers-budget-review-b26-6-6Copiague Union Free School District – Audit Follow-Up (2023M-150-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess Copiague Union Free School District’s (District) progress, as of January 2026, in implementing our recommendations in the … The purpose of our review was to assess Copiague Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/copiague-union-free-school-district-audit-follow-2023m-150-f