On June 10, 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 posted on the Internet.
Rushville Hose Company, Inc. – Financial Oversight (Ontario County) The board and membership did not provide adequate oversight of financial operations, enforce the financial provisions in the company’s bylaws, or adopt detailed, written bylaws to provide guidance to the treasurer for recording and reporting financial transactions. The board did not ensure that the treasurer’s financial duties were adequately segregated and did not monitor the treasurer’s work to provide compensating controls. As a result, unsupported and unapproved disbursements were made, and the company had an increased risk that errors and irregularities could go undetected and uncorrected, which could result in theft, waste and abuse of company resources.
Town of Middlesex – Board Oversight – Code Enforcement Revenues (Yates County) The board did not ensure that all code enforcement revenues were accurately billed, collected, deposited, recorded and reported. The board also did not develop written policies and procedures to provide guidance for the code enforcement function, and the former code enforcement officer did not bill for or collect all code enforcement revenues due to the town.
Machias Fire District – Financial Operations (Cattaraugus County) The board and treasurer did not properly manage the district’s financial operations. As a result, the board and treasurer hindered their ability to make informed financial decisions, assess the district’s financial standing and properly plan for the future. This mismanagement diminished transparency and accountability and increased the risk of financial errors, loss, waste and fraud.
Town of Butternuts – Transparency of Fiscal Activities (Otsego County) The board conducted an audit of the supervisor’s financial records and reports for fiscal year 2024 through an audit committee, not by the entire board as required. The audit committee did not maintain supporting documentation to show the extent of the work performed or the results of the audit and identify that certain records maintained by the supervisor were not complete, accurate and reliable. The supervisor also did not prepare and file the 2020 through 2024 annual financial reports with DiNapoli’s office, as required by state law. The supervisor did not provide the board with complete, accurate and reliable monthly financial reports.
Tioga Fire District – Audit Follow-Up (Tioga County) The purpose of the review was to assess the district’s progress in implementing recommendations in the prior audit Tioga Fire District – Board Oversight (2022M-170), released in January 2023. The audit determined that the board did not always provide adequate oversight of district financial activities and did not complete mandatory fiscal oversight training. District officials did not implement any of the audit’s seven recommendations.
Eaton No.1 Fire District – Audit Follow-Up (Madison County) The purpose the review was to assess the district’s progress in implementing recommendations in the prior audit Eaton No.1 Fire District – Board Oversight (2024M-4), released in May 2024. The audit determined that district officials did not adequately monitor financial activities or maintain appropriate records and reports. Of the audit report’s 13 recommendations, officials fully implemented two recommendations, partially implemented eight and did not implement three.
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