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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