On September 30, 2026 New York State Comptroller Thomas P. DiNapoli announced the release of the following local government and school audits.
Click on the text highlighted in COLOR to access the audit.
Transparency of Fiscal Activities in Towns - Complete, accurate and timely financial information enables governing boards to monitor a town’s financial condition, make informed financial decisions, establish future tax levies, plan for long-term operating and capital needs and demonstrate responsible stewardship of public resources. The Office of the State Comptroller (OSC) selected 18 towns across nine regions to review their fiscal year 2024 annual financial report (AFR) filing status. Auditors determined that 12 towns did not file their AFR with OSC, five towns filed late and one town filed on time. Auditors also determined eight of the 18 towns selected did not maintain complete and up to date accounting records and that most of the boards did not perform annual audits.
Big Indian-Oliverea Fire District – Board Oversight (Ulster County) - The board did not provide adequate oversight of the district’s financial operations. Auditors identified deficiencies in the board’s policies, budgeting practices, claims auditing, Length of Service Award Program administration, AFR filings and compliance with training requirements.
Broome County – Court and Trust Funds - Auditors reviewed the directors’, county clerk’s and Surrogate’s Court’s processes, procedures and records for the receipt and management of court and trust funds, as well as estates in the directors’ custody. The director did not establish adequate procedures that ensured all court and trust funds were received, accounted for and properly reported. Specifically, reconciliations were not performed in a timely manner among the director, county clerk and Surrogate’s Court clerk.
City of Fulton – Clerk-Chamberlain’s Records and Reports (Oswego County) - While the city had two different clerk-chamberlains during the audit period, the former clerk-chamberlain did not maintain accurate and up-to-date financial records and, therefore, did not properly report the city’s financial position and activity to the council each month or file the city’s 2022 and 2023 AFRs with OSC in a timely manner. The current clerk-chamberlain has made progress towards improving the records, but the errors auditors identified during the audit have not been corrected and the city’s 2024 and 2025 AFRs have not been filed.
Greene Central School District – Building Access (Chenango, Broome and Cortland Counties) - District officials did not properly manage and monitor building access accounts and devices. Specifically, the district had active, but unneeded, accounts with assigned key cards 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.
Lawrence Union Free School District – Information Technology (IT) (Nassau County) - Although district training records support that officials generally provided IT security awareness training to staff, officials did not adequately manage all nonstudent network user accounts. As a result, officials cannot be assured that district IT systems are secured and protected against unauthorized use.
Town of Macedon – Ambulance Service Financial Operations (Wayne County) - The board and officials did not adequately oversee and manage the town’s ambulance service’s financial operations. The board did not ensure ambulance service charges were properly billed, collected and reconciled; authorize billing write-offs; adopt realistic budgets; develop long-term financial or capital plans; ensure only authorized claims were paid; and ensure emergency medical technicians (EMTs) were paid at board-approved rates. Officials also did not maintain complete and up-to-date financial and inventory records or comply with certain procurement requirements.
Village of Moravia – Procurement (Cayuga County) - Village officials did not always seek competition when procuring goods and services in accordance with statutory requirements set forth in state law and the village’s procurement policy. Specifically, village officials did not have supporting documentation indicating that they sought competition for goods and services totaling more than $1.3 million and procured the goods and services in the most economical manner.
City of Oneida – Bank and Receivable Control Account Reconciliations (Madison County) - City officials did not properly reconcile bank accounts or receivable control accounts for real property taxes and water and sewer rents. As a result, officials lacked assurance that financial records were accurate and complete and that errors, discrepancies or irregularities in collections, disbursements and amounts owed to the city would be identified and corrected in a timely manner.
Town of Rotterdam – Transparency of Fiscal Activities (Schenectady County) - The board did not provide for a timely annual audit of the town’s financial records for fiscal year 2024. In addition, the town comptroller did not prepare and file the 2024 AFR with OSC, as required by state law. Furthermore, the town comptroller did not provide the board with complete, accurate and reliable monthly financial reports. Had the board received complete, accurate and reliable monthly reports and ensured a timely annual audit of the town’s books, records and documents, it may have identified and potentially helped remedy these issues.
Twin District Volunteer Fire Company – Credit Cards (Erie County) - Company officials did not always ensure that credit card purchases were properly supported and made for appropriate company purposes. Although the company’s credit card policy assigned responsibility for monitoring credit card activity to the board of directors, the board did not review credit card purchases, statements or supporting documentation before approving payment. Instead, the board relied on card holders to monitor usage and review and approve their own purchases.
Town of Williamstown – Supervisor’s Records and Reports (Oswego County) - The supervisor did not maintain accurate accounting records, provide the board with adequate monthly financial reports and file the town’s AFRs, as required. As a result, the board’s ability to properly and effectively monitor and manage the town’s financial operations and make informed decisions was limited, and the town’s financial standing at year-end was not transparent to the board, town residents, OSC and other interested parties.
Woodhull Fire District – Financial Oversight (Steuben County) - The board did not provide adequate oversight of the district’s financial operations. As a result, the board could not ensure that the records and reports that it used to make financial decisions were complete and accurate, which made it difficult for the board to make informed decisions and adequately plan for future expenses.
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