Click on the text highlighted in color to access the audit.
Lake Mohegan Fire District – Procurement (Westchester County) The board and district officials did not always use a competitive process to procure goods and services in accordance with state law, the district’s procurement policy or best practices. As a result, the board, district officials and taxpayers lack assurance that procurements were made in a manner that promoted competition, transparent, free from favoritism and an economical use of public funds.
Town of Cato – Town Clerk/Tax Collector (Cayuga County) Although the clerk and former clerk generally recorded and reported collections accurately and in a timely manner for the period reviewed, the former clerk did not deposit and remit all collections within the timeframes prescribed in town law. This resulted in a lack of compliance and increased the risk that collections could be lost, unaccounted for or misappropriated without detection.
Auburn Enlarged City School District – Building Access (Cayuga County) Auditors found that district officials did not properly manage and monitor building access accounts and devices (badges). Specifically, of the accounts auditors reviewed, the district had active, but unneeded, accounts with assigned badges in the system. As a result, there was a potential risk for unauthorized access to district school buildings, compromising building security and safety for students, teachers, staff and visitors.
Hannibal Fire Company – Kartway Fundraising Activities (Oswego County) The board and company officials did not comply with the statutory requirements set forth in state law when they engaged in a non-permissible fundraising activity known as Kartway, a go-kart racetrack that operated on company property. In addition, the board did not provide oversight or otherwise monitor Kartway’s activities. Instead, the board relied on an unincorporated “association” to handle all racetrack operations and cash collections and did not require the association to provide any financial reports. The former chief was arrested in connection with stealing from the company. He pleaded guilty and agreed to pay $9,838 in restitution.
Town of Amherst – Employee Benefits (Erie County) Town officials did not ensure employees received leave time benefits, stipends and separation payments consistent with collective bargaining agreements (CBA) and town policies. As a result, the town provided additional benefits and paid compensation to employees which were not provided for in the applicable CBAs, authorized by the board or supported by sufficient documentation.
Town of Amherst – Information Technology (Erie County) Town officials did not properly secure user account access to the network. As a result, the town was exposed to an increased chance of unauthorized network access which could cause a variety of disruptions to the town, ranging from minor operational disruptions to network outages or data breaches.
Crystal Beach Fire Department – Foreign Fire Insurance (FFI) Tax Proceeds Accountability (Ontario County) The treasurer did not provide adequate oversight of FFI tax proceeds. The treasurer did not maintain separate, complete and accurate records of FFI tax proceeds received and expended, establish a formal process for approving expenditures prior to payment or file the required annual FFI tax proceeds report with our office. In addition, the department’s bylaws lacked clear guidance for the receipt, recording, use and reporting of FFI tax proceeds.
Village of Richburg – Transparency of Fiscal Activities (Allegany County) The board did not conduct or provide for an audit of the clerk-treasurer’s records and reports for fiscal year 2023 in accordance with state law. The clerk-treasurer also did not file the results of the village’s fiscal activities to the State Comptroller’s office for the 2019 through 2023 fiscal years, as required by state law.
Cuddebackville Fire District – Audit Follow-Up (Orange County) The purpose of the review was to assess the Cuddebackville Fire District’s progress in implementing our recommendations in a prior audit, Cuddebackville Fire District – Board Oversight (2024M-94), released in February 2025. The audit determined that the board did not provide adequate oversight of the district’s financial operations or properly audit claims. Of the 13 audit recommendations, district officials fully implemented six recommendations, partially implemented five and did not implement two. While officials made progress in addressing many of the report’s findings, the board cannot ensure district assets are fully safeguarded until all recommendations are implemented.
###