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Town 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-fAuburn 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-34Moravia Joint Fire District – Procurement (2026M-21)
… period back to January 1, 2022, to review the purchase of a mini pumper truck. Understanding the Audit Area A board of fire commissioners and fire district officials should seek … purchased $863,092 in goods and services during the period of January 1, 2024, through October 31, 2025. Audit Summary …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/24/moravia-joint-fire-district-procurement-2026m-21Deansboro Fire District – Claims Auditing (2026M-64)
… Objective Did the Deansboro Fire District (District) Board of Fire Commissioners (Board) ensure claims were adequately … 31, 2026 Understanding the Audit Area An effective audit of claims is often the last line of defense to prevent unauthorized, improper or fraudulent …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/24/deansboro-fire-district-claims-auditing-2026m-64Blue Point Fire District – Financial Management (2026M-20)
… Did the Blue Point Fire District (District) Board of Fire Commissioners (Board) effectively manage fund balance … financial planning. Fund balance is a key measure of a fire district’s financial condition and represents the … and capital reserve fund balances totaled $1.6 million as of December 31, 2024. Audit Summary The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/24/blue-point-fire-district-financial-management-2026m-20Red Hook Central School District – Building Access (S9-26-7)
… to current employees, and 370 issued to non-employees of which 17 are shared devices. 1 Each of the District’s three school buildings has one public point of entry. Employees may also access the buildings through …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/31/red-hook-central-school-district-building-access-s9-26-7New York Mills Union Free School District – Building Access (S9-26-18)
… to current employees and 43 issued to non-employees, of which two are shared devices. 1 The District also had 177 … accounts and devices for first responders. Each of the District’s two 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/2026/07/31/new-york-mills-union-free-school-district-building-access-s9-26-18Orange-Ulster Board of Cooperative Educational Services – Building Access (S9-26-20)
… report – pdf] Audit Objective Did Orange-Ulster Board of Cooperative Educational Services (OU BOCES) officials … to current employees, and 121 issued to non-employees, of which 21 are shared devices. 1 Each of the OU BOCES’s eight school buildings has a single public …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/31/orange-ulster-board-cooperative-educational-services-building-access-s9Holley Central School District – Building Access (S9-26-4)
… to current employees and 163 issued to non-employees, of which 18 are shared access devices. 1 Each of the District’s two 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/2026/07/31/holley-central-school-district-building-access-s9-26-4North Collins Central School District – Building Access (S9-26-16)
… to non-employees including 23 shared devices. 1 Each of the District’s two school buildings have one public point of entry. Employees can also use other points of entry, which require a device to enter the building. Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/31/north-collins-central-school-district-building-access-s9-26-16Central Square Central School District – Building Access (S9-26-14)
… to current employees and 149 issued to non-employees, of which 45 are shared devices. 1 Each of the District’s six 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/2026/07/31/central-square-central-school-district-building-access-s9-26-14Union-Endicott Central School District – Building Access (S9-26-9)
… to non-employees including 447 shared devices. 1 Each of the District’s seven school buildings has one public point of entry. Employees may also access the buildings through … for students, teachers, staff and visitors. Specifically, of the accounts we reviewed, the District had active, but …
https://www.osc.ny.gov/local-government/audits/school-district/2026/08/14/union-endicott-central-school-district-building-access-s9-26-9Hopkinton Fire District – Claims Auditing (2026M-68)
… Objective Did the Hopkinton Fire District (District) Board of Fire Commissioners (Board) ensure claims were adequately … Area An effective claims audit is often the last line of defense to prevent unauthorized, improper or fraudulent payment of claims. A fire district with a strong claims auditing …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/08/14/hopkinton-fire-district-claims-auditing-2026m-68