Joe, in the book "American Gunsmiths" by Frank Sellers he has a couple listings for Losey.
1. B. Losey, Caroline NY ,3 barrel rifle/shotgun. Also ,percussion slug gun marked "B. Losey & W.N. Howe"
2.J & B Losey ,Caroline, New York, 1850 Census, as Losey & Lull.
3.Losey & Lull, Caroline, New York,1850c, Brooktondale, New York. Percussion shotgun and Half Stock.