Sample code to read remote files mounted for D7 access. This is just a working example and not an official module i support.

views_fs.callbacks.inc

<?php

function views_fs_file_list_content() {
  $page = array();
  $files = _views_fs_fetch_filelist();

  return $page;

}


function _views_fs_fetch_filelist() {
  global $user;
  return _views_fs_symfony_finder_files();

}


function _view_fs_symfony_finder_files() {

  $cl = libraries_load('Classloader');
  $f = libraries_load('Finder');

  require_once ($cl['library path'].'/UniversalClassLoader.php');

  use Symfony\Component\ClassLoader\UniversalClassLoader;

  $loader = new UniversalClassLoader();

  $namespaces = array(
  #    'Symfony' => '/../../sites/libraries/Symfony',
    'Symfony\\Component\\Finder' => '/Users/david/Sites/2012/views_fs/dist/www/sites/all/libraries',
  );

  #print "Using namespaces: " . print_r($namespaces, TRUE);
  $loader->registerNamespaces($namespaces);
  $loader->register();


  $remote_mountpoint = variable_get('file_public_path', DRUPAL_ROOT . '/sites/default/files/remote_mountpoint');

  #print "\n\naccessing Mountpoint:  $remote_mountpoint\n\n";

  use Symfony\Component\Finder\Finder;

  $finder = new Finder();

  $iterator = $finder
    ->files()
    ->name('*.txt')
    ->depth('> 1')
    ->in($remote_mountpoint);

  #var_dump($iterator);

  $files = array();
  foreach ($iterator as $file) {
      // $file is an splFileInfo
      // http://php.net/manual/en/class.splfileinfo.php
      #var_dump($file->getFilename());
      $files[]= array(
          $file->getFilename(),
          $file->getPathname(),
      );
  }
  return $files;
}

views_fs.info

name = Filesystem Plugin
descprtion = "The module views_fs allows listing of file content from remote locations and defintion of an access policy to read/acess those files. This is useful if you want to provide 3rd party hosted file access within your drupal site, but dont care to import/migrate all the file content into your Drupal database."
core = 7.x
version = 7.x-1.0
files[]= views_fs.callbacks.inc

views_fs.module

<?php


/**
 * Implements hook_libraries_info()
 */
function views_fs_libraries_info() {
  $libraries['Classloader'] = array(
    'title' => 'Symfony 2 Classloader Component',
    'vendor_url' => 'https://github.com',
    'download_url' => 'https://github.com/symfony/ClassLoader/zipball/2.0',
    'files' => array(
      'php' => array('UniversalClassLoader.php'),
    ),
    'version' => '2.0',
    'library path' => '/Users/david/Sites/2012/views_fs/dist/www/sites/all/libraries/Symfony/Component/Classloader',
  );
  $libraries['Finder'] = array(
    'title' => 'Symfony 2 Finder Component',
    'vendor_url' => 'https://github.com',
    'download_url' => 'https://github.com/symfony/Finder/zipball/2.0',
    'files' => array(
      // A list of PHP files to load to make this library useable.
      'php' => array('Finder.php'),
    ),
    // So far as I can tell there is nothing to autodetect off of as
    // download_url does not accept a Git URL pull, and none of the un-archived
    // files contain ANY version tag information.
    //
    // The Symfony Component uses @api tags in their codebase to denote
    // functions that WILL NOT change in major revisions.
    //
    // It is the developers responsability to assure that functions used via
    // Finder use @api calls only to avoid adverse affects.
    'version' => '2.0',
    'library path' => '/Users/david/Sites/2012/views_fs/dist/www/sites/all/libraries/Symfony/Component/Finder',
  );
  return $libraries;
}


/**
 * Implements hook_requirements()
 */
function views_fs_requirements() {
  $t = get_t();
  $requirements = array();

  $info = libraries_load('Finder');
  if (!$info['installed']) {
    $requirements['Finder'] = array(
      'severity' => REQUIREMENT_ERROR,
      'title' => $t('Symphony Finder'),
      'value' => $t('Failed to load the Symphony Finder Component'),
      'description' => $t('Please make sure the Symfony Finder library is installed in the libraries directory. Symfony Finder can be found on !GitHub.', array('!GitHub' => l('GitHub', 'https://github.com/symfony/Finder'))),
    );
  }
  else {
    $requirements['Finder'] = array(
      'severity' => REQUIREMENT_INFO,
      'title' => $t('Symfony Finder Component'),
      'value' => $info['version'],
    );
  }


  $info = libraries_load('Classloader');
  if (!$info['installed']) {
    $requirements['Classloader'] = array(
      'severity' => REQUIREMENT_ERROR,
      'title' => $t('Symphony Classloader'),
      'value' => $t('Failed to load the Symphony Classloader Component'),
      'description' => $t('Please make sure the Symfony Classloader library is installed in the libraries directory. Symfony Finder can be found on !GitHub.', array('!GitHub' => l('GitHub', 'https://github.com/symfony/ClassLoader'))),
    );
  }
  else {
    $requirements['Classloader'] = array(
      'severity' => REQUIREMENT_INFO,
      'title' => $t('Symfony Classloader Component'),
      'value' => $info['version'],
    );
  }
  return $requirements;
}


function views_fs_menu() {
  $items['my-file-list'] = array(
    'title' => 'My Archive Reports',
    'page_callback' => 'views_fs_file_list_content',
    'file' => 'view_fs.callbacks.inc',
    'menu_name' => 'main_menu',
  );
  return $items;
}