On May 1, 2026 New York State Comptroller Thomas P. DiNapoli announced that the following local government audits were issued.
Click on the text highlighted in color to access the audit report.
Town of Alexander – Town Clerk/Tax Collector (Genesee County) The former clerk did not properly record, deposit, report or remit collections, and did not process transactions in a timely manner. The former clerk was arrested in July 2024 and arraigned on charges of grand larceny, falsifying business records, forgery and corrupting the government. In January 2025, the former clerk pleaded guilty to petit larceny, resigned from the position and made restitution to the town. Auditors also found that annual collections recorded decreased by approximately $17,000 (43%) from 2018, the year prior to the former clerk taking office, to 2022.
Town of Davenport – Transparency of Fiscal Activities (Delaware County) The board did not conduct, or provide for, an annual audit of the supervisor’s financial records and reports for fiscal year 2024, as required by law. The supervisor filed the 2024 annual financial report with DiNapoli’s office 152 days past the statutory deadline. The supervisor also did not properly maintain financial information for liabilities and fund equity in the balance sheet reports, hindering the board’s ability to monitor the town’s financial operations throughout the year.
Town of Sodus – Transparency of Fiscal Activities (Wayne County) The board did not conduct, or provide for, an annual audit of the supervisor’s financial records and reports for fiscal year 2024, as required by law. The supervisor also failed to prepare or file annual financial reports for fiscal years 2021 through 2024. Lastly, the supervisor did not perform monthly bank reconciliations, provide the board with financial reports or ensure that seven highway department employees were paid the correct overtime wages.
Howard Public Library – Board Oversight (Steuben County) The board did not provide adequate oversight of financial operations. As a result, the board lacked the necessary financial information to manage the library’s financial condition and could not ensure its financial activities were adequately accounted for, recorded and reported. Consequently, the library had an increased risk of budgetary issues and services impact as well as increased risk of theft, waste and abuse of resources.
Cuylerville Volunteer Fire Department Inc. – Financial Oversight (Livingston County) Department officials and membership did not provide adequate oversight of financial operations because they did not adopt a code of ethics, detailed bylaws or financial policies or enforce the limited financial provisions in the bylaws. They also did not adequately segregate financial duties, implement compensating controls or provide guidance related to recording and reporting financial transactions to the treasurer.
Town of Knox – Transparency of Fiscal Activities (Albany County) The board did not conduct, or provide for, an annual audit of the supervisor’s financial records and reports for fiscal year 2024, as required by law. The supervisor also did not prepare or file annual financial reports for fiscal years 2021 through 2024. In addition, the supervisor did not provide the board with complete, accurate and reliable monthly financial reports.
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