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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