Town of Brant – Transparency of Fiscal Activities (S9-25-23) (full text)

Town of Brant Transparency of Fiscal Activities S9-25-23 l March 2026 Division of Local Government and School Accountability

Contents Audit Results. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Audit Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Transparency of Fiscal Activities: Findings and Recommendations. . . . . . . . . . . . 3 Finding 1 – The Board did not perform an annual audit of the Supervisor’s records and reports in accordance with Town Law. . . . . . . . . . . . . . . . . . . . 3 Recommendations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Finding 2 – The Supervisor has not prepared and filed the AFRs for the last three fiscal years as required by GML.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Recommendations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Appendix A: Profile, Criteria and Resources. . . . . . . . . . . . . . . . . . . . . . . . . 7 Appendix B: Response From Town Officials. . . . . . . . . . . . . . . . . . . . . . . . 12 Appendix C: Audit Methodology and Standards. . . . . . . . . . . . . . . . . . . . . . 13

Audit Results Town of Brant Audit Objective Audit Period Did the Town of Brant (Town) Board (Board) conduct January 1, 2024 – May 1, 2025 or provide for an annual audit of the Town Supervisor’s We extended our observation (Supervisor) financial records and reports, and did the of annual AFR filings forward to Supervisor file the Annual Financial Report (AFR) with the November 28, 2025, and back to Office of the State Comptroller (OSC) as required? fiscal year 2021. Understanding the Audit Area To help promote transparency, a town board should conduct a thorough and sufficiently detailed audit of the town supervisor’s records to determine whether the accounting records are properly maintained, as well as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the general management and control of the town’s finances, the town board should also help ensure that the town supervisor annually prepares, files and makes the AFR available to the public. With a population of 1,912, Town officials budgeted a total of $2 million for the general fund and highway fund appropriations in fiscal year 2024 to provide essential services to the public, such as general government support, street maintenance and improvement, snow removal and fire protection. Audit Summary The Board did not conduct or provide for an annual audit of Figure 1: AFR Filing Status as of the Supervisor’s financial records and reports for fiscal year November 28, 2025 2024 in accordance with New York State (NYS) Town Law Fiscal (Town Law). In addition, as shown in Figure 1, the Supervisor Date Filed Days Late Year did not prepare and file the 2022 through 2024 AFRs with 2021 April 29, 2022 58 OSC, as required by NYS General Municipal Law (GML) 2022 Not Filed 1,002 Section 30. Furthermore, the Supervisor did not provide the 2023 Not Filed 636 Board with complete, accurate and reliable monthly financial 2024 Not Filed 271 reports. Of f ic e of t he New York State Comptroller 1

Had the Board received complete, accurate and reliable monthly reports and conducted an annual audit of the Supervisor’s books, records and documents, it may have identified and potentially helped remedy these issues. Without complete, accurate and reliable financial information, the Board cannot effectively monitor the Town’s financial position and available fund balance to make informed decisions. Because the Board and Supervisor did not fulfill their statutory responsibilities, transparency of the Town’s fiscal condition was diminished, as Town residents, taxpayers, OSC and other interested parties did not have access to the Town’s current fiscal activities. Based on our review of the Supervisor’s records, we determined that the Supervisor did not: • Perform monthly bank reconciliations or report the results to the Board, which undermined its responsibility to oversee the Town’s financial operations and safeguard Town resources. • Provide the Board with reports showing budget-to-actual results, trial balances,1 or bank reconciliations, hindering its ability to effectively monitor the Town’s financial operations throughout the year. This report includes nine recommendations that, if implemented, will improve the Town’s financial reporting and help the Board and Supervisor improve the transparency of their fiscal activities. Town officials generally agreed with our recommendations and their response is included in Appendix B. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of GML. Our methodology and standards are included in Appendix C. The Board has the responsibility to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this report should be prepared and provided to our office within 90 days, pursuant to Section 35 of GML. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you received with the draft audit report. We encourage the Board to make the CAP available for public review in the Town Clerk’s (Clerk’s) office. 1 The trial balance is an internal accounting report that lists every account in the general ledger with its balance at a specific point in time. The report is a list of the balances of the accounts in a ledger kept by double entry, with the debit and credit balances shown in separate columns. If the totals of the debit and credit columns are equal, the ledger from which the figures are taken is said to be in balance. It helps to check the accuracy of bookkeeping. 2 Of f ic e of t he New York State Comptroller

Transparency of Fiscal Activities: Findings and Recommendations Towns are governed by an elected town board, composed of a fixed number of elected board members and a town supervisor. A town board is generally responsible for overseeing a town’s financial operations and the safeguarding of town resources. With certain exceptions,2 a town board is required by Town Law to annually audit the town supervisor’s books and records. Pursuant to GML, the town supervisor is responsible for preparing and filing with OSC, as well as making available to the public, an annual report of the town’s financial position, known as the AFR. Furthermore, pursuant to GML and Town Law, towns are required to notify and make financial information available to the public by posting the AFR on the town’s website, and through notice in the local newspaper of available financial information. More details on the criteria used in this report as well as additional resources including a checklist and OSC guidance on conducting an annual audit excerpted from our Local Government Management Guide (LGMG) publication Fiscal Oversight Responsibilities of the Governing Board, are included in Appendix A. Finding 1 – The Board did not perform an annual audit of the Supervisor’s records and reports in accordance with Town Law. The Board did not conduct an audit of the Supervisor’s Figure 2: LGMG – Fiscal Oversight financial records and reports for fiscal year 2024. The Figure 2: LGMG –ofFiscal Responsibilities Oversight the Governing Responsibilities Boarda of the Governing Supervisor and two Board members told us that they were Boarda not aware of the annual audit requirement. They also told us they believed that the Board’s monthly audit of claims and its monthly review of the Supervisor’s manual cash receipt and disbursement report provided adequate oversight of the Town’s financial operations. However, conducting annual audits allows the Board to assess the effectiveness of financial operations and help ensure that it is maintaining adequate oversight over Town operations. We reviewed the Supervisor’s fiscal year 2024 records and reports using the same guidance OSC developed to help local officials fulfill their audit responsibilities pursuant to Town Law. This guidance is published in our LGMG – Fiscal Oversight Responsibilities of the Governing Board (Figure 2) and is readily available on our website. a) https://www.osc.ny.gov/files/local-government/ publications/pdf/fiscal-oversight-responsibilities- of-the-governing-board.pdf 2 The provisions of Town Law requiring the annual accounting with and submission of books and records to, the town board does not apply to towns that, prior to January 20th, have engaged the services of a certified public accountant or public accountant to make an annual audit to be completed within 60 days after the close of the town’s fiscal year. Also, in the case of a town having a comptroller, the accounting by the officers and employees who received or disbursed any funds in the previous fiscal year would be with the town comptroller, who would also be responsible for examining the accounts of those officers and employees. Of f ic e of t he New York State Comptroller 3

Based on our review of the Supervisor’s records, we determined that the Supervisor did not: • Record financial activities in the Town’s accounting system in a timely manner. Instead, the Supervisor’s appointed part-time bookkeeper recorded cash receipts and disbursements manually in a spreadsheet. • Perform bank reconciliations or report the financial results to the Board, which undermined the Board’s responsibility to oversee the Town’s financial operations and safeguard Town resources. • Generate or provide the Board with reports such as budget-to-actual reports or trial balances, which limited its ability to effectively monitor the Town’s financial operations. Below are examples of issues we identified that, had the Board conducted an annual audit of the Supervisor’s books and records, it may have identified, and potentially helped remedy: Accounting Records and Bank Reconciliations – The bookkeeper maintained the Supervisor’s cash receipts and disbursements records for fiscal year 2024 in a spreadsheet, instead of the Town’s accounting software. The bookkeeper told us that she was unable to record the financial activities for 2024 in the accounting software because she and the Supervisor were still working on entering prior fiscal years. During our fieldwork, conducted in July 2025, the Supervisor and bookkeeper were still working on entering fiscal year 2022 transactions. Further, because they relied on the accounting software to perform bank reconciliations, they had not reconciled the Supervisor’s bank accounts since 2021. As a result, the Board had not received bank reconciliations from the Supervisor. Timely, sufficient and accurate accounting records by the Supervisor are essential for the preparation of financial reports, which in turn help the Board monitor and manage financial operations and assess and make decisions regarding the Town’s financial condition. Financial Reporting – Because they relied on the accounting software to generate financial reports, and financial activities were not recorded in the accounting software in a timely manner, neither the Supervisor nor the bookkeeper were able to generate, or provide the Board with, any interim financial reports This included bank reconciliations, budget-to-actual reports that compare budget estimates with actual revenues and disbursements, and trial balance reports which show cash and fund balances at the time of the report. The Supervisor told us he did not ensure his records were maintained and up to date because other competing priorities diverted his attention. Routine interim reports provided to the Board that summarize financial activities help the Board monitor the Town’s financial operations throughout the year. Recommendations The Board should: 1. Conduct the annual audit of the Supervisor’s records and reports in accordance with Town Law. 2. Request financial reports to monitor the Town’s financial operations and make informed decisions. 4 Of f ic e of t he New York State Comptroller

3. Attend relevant and beneficial training sessions to obtain a better understanding of its duties or consult with counsel, where appropriate. Training provided by OSC can be found at: www.osc. ny.gov/localgov/academy/index.htm The Supervisor should: 4. Ensure the financial records and reports are complete, accurate and up to date. 5. Ensure the bank reconciliations are performed, complete, accurate and up to date. 6. Submit monthly reports to the Board that include the detailed accounting of all funds received and disbursed, cash balances and complete budget-to-actual comparisons of revenues and expenditures for each Town fund. Finding 2 – The Supervisor has not prepared and filed the AFRs for the last three fiscal years as required by GML. As of November 28, 2025, the Supervisor had not Figure 3: AFR Filing Status as of prepared, filed with OSC and made available to the public November 28, 2025 the 2022 through 2024 AFRs (Figure 3), as required by Fiscal Date Filed Days Late GML. In addition, the last filed AFR, for the year ending Year December 31, 2021, was filed on April 29, 2022, 58 days 2021 April 29, 2022 58 late. 2022 Not Filed 1,002 The Supervisor and two Board members told us that they 2023 Not Filed 636 did not know it was a requirement to file the AFR with OSC 2024 Not Filed 271 within 60 days after the fiscal year’s end. However, the Supervisor also acknowledged he received a notice from OSC regarding the Town’s delinquent AFRs in May 2025 and that the Town hired an accountant to file the delinquent AFRs with OSC in November 2025. The delinquent AFR filings were further delayed because the Supervisor’s accounting records were incomplete (See Finding 1). Furthermore, because it is the Board’s responsibility to oversee the general management and control of the Town’s finances, it should help ensure that the Supervisor prepares and files the AFR with OSC as required. Because the Supervisor did not prepare and file the financial information, taxpayers, residents and other interested parties were not able to properly assess the Town’s financial operations and financial condition using Town records to make informed decisions. As such, we analyzed the bank balances for the Town’s general and highway funds for fiscal year 2024.3 Although we did not identify any significant fiscal concerns, the Board should continue to help ensure that the Supervisor files the necessary 3 See Appendix C for methodology Of f ic e of t he New York State Comptroller 5

financial information, including the AFRs in accordance with statutory requirements in an effort to increase overall transparency of the town’s fiscal activities with the public. Recommendations The Board should help ensure: 7. The Supervisor prepares and files the AFR, as required by GML. 8. That, to the extent practicable, financial information is made accessible to the public. The Supervisor should: 9. Prepare and file the AFR with OSC as required by GML. 6 Of f ic e of t he New York State Comptroller

Appendix A: Profile, Criteria and Resources Profile The Town is located in Erie County, and is governed by the elected Board, composed of the Supervisor and four Board members. The Board is responsible for overseeing the Town’s financial operations and safeguarding its resources. As the Town’s Chief Fiscal Officer (CFO) since 2018, the Supervisor is assisted by a part-time appointed bookkeeper who is responsible for recording cash receipts and disbursements, processing disbursement checks, and assisting the Supervisor with the preparation of monthly financial reports. Criteria – Transparency of Fiscal Activities Towns are governed by an elected town board, composed of a fixed number of elected board members and a town supervisor. With certain exceptions,4 a town board is required by Town Law Sections 62 and 123 to annually audit the town supervisor’s books and records. A town supervisor is a town’s Chief Executive Officer (CEO). Generally, a supervisor is also the town’s CFO and is responsible for maintaining the town’s financial records and reports. The accounting records should be up-to-date and should document assets, liabilities, fund balance and results of operations (revenues and expenditures) for each town fund. The town supervisor must maintain an accurate and complete accounting of all funds received and disbursed, and deposit town funds within 10 days of receipt, as required by Town Law Section 29. A town supervisor’s financial books and records, as per OSC guidance available in our LGMG publication Fiscal Oversight Responsibilities of the Governing Board, can include: • Cash receipt and disbursement transactions, • Deposit protections, • Cash reconciliations, • Indebtedness and property records, • Receivables, • Payrolls, and • Investment records, • Financial reports. Audits provide the town board with the opportunity to assess the effectiveness of financial operations and help ensure that adequate board oversight is maintained over town operations. An annual audit also provides an independent verification that transactions are properly recorded, that town funds 4 See Supra, footnote 1 Of f ic e of t he New York State Comptroller 7

are properly accounted for and whether any significant fiscal concerns exist. An audit of the town supervisor’s records should be thorough and sufficiently detailed to determine that the following minimum concerns are met: • Financial records are complete and up to date, • Transactions are recorded properly, • Reconciliations are performed monthly, and • Required reports are made in a timely and accurate manner. Once complete, a town supervisor must cause a certified copy of this previous year’s annual accounting to the board to be published in the official town newspaper.5 Based on the financial books and records maintained by the town supervisor and the accounting provided to the town board, GML Section 30 requires the town supervisor to prepare and file the AFR of the town’s financial position and results of operations with OSC within 60 days6 after the close of the fiscal year. As part of its fiscal oversight responsibilities, a town board should be assessing the town’s books, records, and supporting documentation and monitoring the performance of town officers and employees who are entrusted with recordkeeping and other financial responsibilities, including the town supervisor who prepares and files financial information. In addition, the AFR must be made available to the public in accordance with: • A town board resolution that authorizes a town supervisor to use the AFR filed with OSC as an alternate to making available the prior year’s annual accounting to the board; • Town Law Section 29 which requires a town clerk to publish either a summary of the AFR in the town’s official newspaper within 10 days after the AFR has been received, or a notice that a copy of the AFR is on file and is available to the public for inspection,7 and • GML Section 30 which requires a town to make the AFR accessible to the public on its official website. 5 See Town Law Section 29 [10]. 6 Towns with populations under 5,000 have 60 days to file, between 5,000 to 19,999 have 90 days, and populations with 20,000 or more have 120 days. 7 See Town Law Section 29 [10-a]. 8 Of f ic e of t he New York State Comptroller

Additional Resources – General Recordkeeping and CFO Checklist The following checklist can be used for each fund maintained and is excerpted from our LGMG publication Fiscal Oversight Responsibilities of the Governing Board.8 Cash Receipts YES NO Is the cash receipts journal up-to-date? □ □ Is the cash receipts journal maintained in a manner that identifies the date received, payer, purpose and the amount either individually or totals referenced to subsidiary □ □ receipt records (e.g., water rents receipts register)? Are un-deposited cash receipts safeguarded? □ □ Are duplicate deposit slips kept? □ □ Do deposit amounts agree with cash receipt amounts? □ □ Are deposits made in a timely manner and recorded up-to-date? Last Recorded Deposit: Date ________ Amount __________ □ □ Is the cash receipts journal totaled and summarized monthly? □ □ Cash Disbursements YES NO Cash Is Disbursements the cash disbursements journal up-to-date? YES NO □ □ Is the cash disbursements journal up-to-date? □ □ Is the cash disbursements journal maintained in a manner to identify amounts disbursed □ □ Is the casheither individuallyjournal disbursements or totals referenced maintained in atomanner abstracts to or payrolls? identify amounts disbursed either individually or totals referenced to abstracts or payrolls? □ □ Are pre-numbered checks used for all disbursements (other than petty cash)? □ □ Are pre-numbered checks used for all disbursements (other than petty cash)? □ □ Are all checks signed by the chief fiscal officer and co-signed if required? □ □ Are all checks signed by the chief fiscal officer and co-signed if required? □ □ If checks are signed electronically, is the signature stamp or software in the custody and control If checks areofsigned the chief fiscal officer? electronically, is the signature stamp or software in the custody □ □ and canceled control of checks the chief □ □ Are orfiscal checkofficer? images returned with bank statements and maintained on Arefile? canceled checks or check images returned with bank statements and maintained □ □ on file? □ □ Are all unused checks properly controlled (blank check stock)? □ □ Are all unused checks properly controlled (blank check stock)? □ □ Are checks recorded up-to-date? □ □ Last Recorded Check: # ______ Date ______ Amount ______ Is the cash disbursements journal totaled and summarized monthly? □ □ Are payments supported by appropriate documentation? Consider comparing a □ □ sample of disbursements with supporting documentation. 8 https://www.osc.ny.gov/files/local-government/publications/pdf/fiscal-oversight-responsibilities-of-the-governing-board.pdf Of f ic e of t he New York State Comptroller 9

Cash Reconciliations YES NO Are bank accounts reconciled? By Whom? __________ How Often? __________ □ □ Who Reviews/Verifies Them? __________ Is the bank reconciliation performed by a person whose job duties do not include maintaining either the cash receipts or disbursements journals or receiving or □ □ disbursing cash? Is the bank reconciliation performed in a timely manner after the bank statement is □ □ received? Last Bank Reconciliation for Each Bank Account Bank Account Date Performed Month Ending □ Are reconciliations documented and available for review? □ □ Does the reconciled bank balance agree with the cash balance recorded in the □ □ accounting records? Receivables YES NO Are receivable control accounts maintained? □ □ Is there indication that the receivable control accounts are reconciled to the detail subsidiary records? □ □ Investment Records YES NO Is an investment record maintained? □ □ Is the record complete and up-to-date? □ □ Deposit Protection YES NO Has the bank pledged adequate, eligible securities to protect deposits and investments (under the custody of the chief fiscal officer) that exceed FDIC insurance □ □ protection? 10 Of f ic e of t he New York State Comptroller

Indebtedness Records YES NO (This record is maintained by the clerk in certain local governments) Is an indebtedness register maintained? □ □ Is the register complete and up-to-date? □ □ Property Records YES NO Are property records maintained? □ □ Are the records up-to-date? □ □ Are all fixed assets included in the records? □ □ Are physical inventories taken and compared to the records? □ □ Financial Reporting YES NO Are interim reports (budget/actual; trial balances; etc.) prepared? □ □ Are the reports distributed to the governing board and department heads? □ □ Does total year-end recorded cash agree with that reported in the annual financial □ □ report? Payrolls YES NO Are payrolls certified/approved by the appropriate official? □ □ Are pay rates in accordance with collective bargaining agreements and other lawful □ □ employment contracts, or board resolutions? Is leave time accounted for? □ □ Of f ic e of t he New York State Comptroller 11

Appendix B: Response From Town Officials SUPERVISOR MARK DECARLO 716-549-0301 ext#3 Town of Brant TOWN CLERK BARBARA J DANIEL Erie County New York 716-549-0282 ext# 2 COUNCILMAN MICHAEL MUFFOLETTO LINDA GIANCARLO TISH BRADY DON CLARK March 12, 2026 Statewide Unit Local Government & School Accountability 110 State Street, 9th floor Albany, NY 12236 Dear : I have read the Transparency of Fiscal Activities, Report of Examination prepared for the Town of Brant. Yes, I do agree with the findings of the report. My office has begun corrective practices to address these findings and will follow up with submission of a Corrective Action Plan. Thank you, Mark DeCarlo Supervisor, Town of Brant 716-549-0301 opt #3 1272 Brant North Collins Rd, PO Box 228, Brant, New York 14027 PH (716)549-0282 (716)549-0623 TDD NY RELAY 1-800-662-1220 “The Town of Brant is an equal opportunity provider, and employer. If you wish to file a Civil Rights program complaint of discrimination, complete the USDA Program Discrimination Complaint Form, found online at http://www.ascr.usda.gov/complaint filing cust.html, or at any USDA office, or call (866)632-9992 to request the form. You may also write a letter containing all of the information requested in the form. Send your completed complaint form or letter to us by mail at U.S. Department of Agriculture, Director, Office of Adjudication, 1400 Independence Avenue, S.W., Washington, D.C. 20250-9410, by fax (202)690-7442 or email at [email protected].” 12 Of f ic e of t he New York State Comptroller

Appendix C: Audit Methodology and Standards We obtained an understanding of internal controls that we deemed significant within the context of the audit objective and assessed those controls. Information related to the scope of our work on internal controls, as well as the work performed in our audit procedures to achieve the audit objective and obtain valid audit evidence, included the following: • We reviewed Board meeting minutes and interviewed the Supervisor, bookkeeper and two of the four other Board members to gain an understanding of the Town’s operations, the Supervisor’s financial recordkeeping and reporting and the Board’s oversight regarding annual audits, filing of the AFR and review of financial reports. • We performed an annual audit of the Supervisor’s records selecting certain categories for the fiscal year ended December 31, 2024, using OSC guidance available to Board members. We judgmentally selected the categories more significant to our audit objective for review, including cash receipts, cash disbursements, bank reconciliations, interim financial reports, and payroll for the general and highway funds. We excluded records for receivables, investments, deposit protections, indebtedness, and property from our testing as they were not significant to our audit objective. Using the CFO checklist9 we made observations and reviewed: • All checks received for deposit and source documentation on file for all 12 cash receipts in December 2024 totaling $227,808 to determine whether the Supervisor deposited the checks into the Town’s bank accounts in a timely manner, as required, and recorded the receipts in the accounting records. We judgmentally selected the last month of the 12-month fiscal year 2024 to determine whether records were up to date. • All 84 cash disbursements totaling $118,222 for July 2024 to determine whether they were Board-approved, adequately supported and for proper Town purposes. Canceled check images from the bank and Board-audited claim voucher packets were viewed to verify and determine whether the payee, amount and purpose were accurate. July 2024 was selected because it had the highest check disbursement amount of the 12-month fiscal year period. • All of the Supervisor’s bank statements for fiscal year 2024 to determine whether electronic payments were made by the Town. No electronic payments were observed. • The payroll records for the last pay period of fiscal year 2024 – December 19 for 10 monthly pay employees and December 26 for 10 bi-weekly pay employees and compared the amount paid to Town employees with Board-approved salary schedules and collective bargaining agreements to determine whether the Town’s payroll, paid by the Supervisor, was in accordance with the Board-approved pay rates. We judgmentally selected all 10 monthly pay salaried employees, and one to two hourly employees from seven Town departments based on their job titles and pay rates to total 10 bi-weekly pay employees. 9 See Appendix A for Additional Resources – General Recordkeeping and CFO Checklist Of f ic e of t he New York State Comptroller 13

• We traced all checks payable to the Supervisor and bookkeeper in the Supervisor’s check registers and the bank canceled check images to the source documentation in the Board claim voucher packets to determine whether the checks were for the same payee and amount and were for proper Town purposes. These individuals were judgmentally selected because of their role in the Town’s financial operations. • We assessed whether the Town had experienced any significant fiscal concerns in 2024 by reviewing the Supervisor’s December 2024 bank accounts’ ending cash balances for unrestricted funds with financial activity pertaining to the general and highway funds and compared them to the 2025 fiscal year’s budgeted appropriations for the general and highway funds to reflect the ability of the Town to fund its adopted 2025 general and highway fund budgeted appropriations. We conducted this performance audit in accordance with generally accepted government auditing standards (GAGAS). Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objective. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objective. Unless otherwise indicated in this report, samples for testing were selected based on professional judgment, as it was not the intent to project the results onto the entire population. Where applicable, information is presented concerning the value and/or size of the relevant population and the sample selected for examination.  14 Of f ic e of t he New York State Comptroller

Contact STATEWIDE AUDITS – Nicole A. Tomsen, Chief of Municipal Audits 295 Main Street, Suite 1032 • Buffalo, New York 14203-2510 Tel (716) 847-3647 • Fax (716) 847-3643 • Email: [email protected] Office of the New York State Comptroller Division of Local Government and School Accountability 110 State Street, 12th Floor, Albany, New York 12236 Tel: (518) 474-4037 • Fax: (518) 486-6479 • Email: [email protected] https://www.osc.ny.gov/local-government Local Government and School Accountability Help Line: (866) 321-8503 osc.ny.gov