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Auburn Enlarged City School District – Building Access (S9-26-13)
… to current employees and 448 issued to non-employees, of which 137 are shared devices. 1 Each of the District’s eight school buildings has a single public point of entry. Employees may also access the buildings through …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/10/auburn-enlarged-city-school-district-building-access-s9-26-13Lake Mohegan Fire District – Procurement (2026M-31)
… Did the Lake Mohegan Fire District (District) Board of Commissioners (Board) use a competitive process to procure … audit period to February 1, 2023, to review the purchase of pumper trucks. Understanding the Audit Area A board of fire commissioners and its officials should seek …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/10/lake-mohegan-fire-district-procurement-2026m-31Town of Cato – Town Clerk/Tax Collector (2026M-34)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Town Clerk/Tax Collector (Clerk) timely 1 and … by the town board, prevent fraud or misappropriation of funds, comply with legal requirements and maintain public … by the town board and taxpayers and the protection of public funds. During the period reviewed, the town clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2026/07/10/town-cato-town-clerktax-collector-2026m-34Howard Public Library – Board Oversight (2026M-3)
… [read complete report – pdf] Audit Objective Did the Board of Trustees (Board) provide adequate oversight of the Howard Public Library's (Library) financial … is responsible for the general management and control of the financial operations and should provide adequate …
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)
… [read complete report – pdf] Audit Objective Did the Town of Knox (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/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30Cuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… officers and membership provide adequate oversight of financial operations? Audit Period January 1, 2023 – June … Understanding the Audit Area Providing adequate oversight of financial operations helps ensure transactions are … for equipment, training and emergency responses. A lack of oversight can lead to a lack of operational effectiveness, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightTown 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 … 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/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29North Brookfield Fire District – Board Oversight (2026M-2)
… Did the North Brookfield Fire District (District) Board of Fire Commissioners (Board) adequately oversee the … 2016 through 2024 Annual Financial Report (AFR) filings as of December 18, 2025. Understanding the Audit Area The Board, … being responsible for the general management and control of the District’s financial operations, must provide adequate …
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)
… Did the Taberg Volunteer Fire Company (Company) Board of Directors (Board) and Treasurers ensure financial … compliance and accountability, and to help reduce the risk of theft, waste and abuse of fire company resources. These records are essential for … Did the Taberg Volunteer Fire Company Company Board of Directors Board and Treasurers ensure financial activities …
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)
… [read complete report – pdf] Audit Objective Did the Town of Pamelia (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/2026/05/08/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 … audit period through April 25, 2025, to analyze a conflict of interest. Understanding the Audit Area A town board and … possible for taxpayers, while also preventing conflicts of interest and maintaining public trust. Competitive …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Village of Fredonia – Financial Condition (2025M-149)
… complete report – pdf] Audit Objective Did the Board of Trustees (Board) of the Village of Fredonia (Village) routinely monitor financial operations … Did the Board of Trustees Board of the Village of Fredonia Village routinely monitor …
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)
… [read complete report – pdf] Purpose of Budget Review Our Office completed a limited-scope review of the City’s budget. The purpose of our review was to determine the City’s structural budget … Our Office completed a limitedscope review of the Citys budget The purpose of our review was to …
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)
… as (but not limited to) student and employee names, dates of birth, addresses, medical information and social security … and should be actively managed to minimize the risk of unauthorized use, access and loss. Network user accounts … As a result, the District had an increased risk of unauthorized access, which could lead to loss of the …
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)
… (but not limited to) student and employee names, dates of birth, addresses, medical information and social security … and reputational impacts on school district operations. As of May 14, 2025, the District had 1,104 enabled nonstudent … not adequately manage nonstudent network user accounts. As of May 14, 2025, 296 of the District’s 1,104 enabled …
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)
… Company members issued tickets, or implemented other forms of tracking, to record the number of roast beef suppers that were sold. The Treasurers … reports. Company officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
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)
… 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 point of entry. Employees and staff may also access the buildings …
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)
… complete report – pdf] Audit Objective Did the Village of Whitehall (Village) Clerk-Treasurer maintain complete, … and accurate accounting records, provide the Board of Trustees (Board) with monthly financial reports, or file … Financial Report (AFR) with the New York State Office of the State Comptroller (OSC) as required by General …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9Town 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 annual audit of the Town’s financial records, and did the Comptroller 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/2026/06/12/town-union-transparency-fiscal-activities-s9-25-40