Audits of Local Governments

The Office of the New York State Comptroller’s Division of Local Government and School Accountability conducts performance audits of local governments and school districts. Performance audits provide findings or conclusions based on an evaluation of evidence against criteria. Local officials use audit findings to improve program performance and operations, reduce costs and contribute to public accountability.

For audits older than 2013, contact us at [email protected].

For audits of State and NYC agencies and public authorities, see Audits.

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3624 Audits Found

District | General Oversight

March 29, 2024 –

Determine whether Otsego County Soil and Water Conservation District (District) officials properly managed grants and authorized disbursements that were appropriate and supported.

Town | Utilities

March 29, 2024 –

Determine whether the Town of Glen (Town) officials properly managed water and sewer fund financial operations.

BOCES | Cash Disbursements

March 29, 2024 –

Determine whether Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate.

School District | Claims Auditing

March 29, 2024 –

Determine whether Newcomb Central School District (District) claims were properly audited prior to payment.

Town | Financial Condition

March 29, 2024 –

Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear financial plan and effectively managed the Town’s general fund balance.

Court and Trust | Other

March 29, 2024 –

The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, 2023.

County | Other

March 29, 2024 –

Determine whether Tioga County (County) Department of Social Services (Department) officials adequately monitored performance measured contracts with community-based agencies (agencies).

BOCES | Employee Benefits

March 29, 2024 –

Determine whether Western Suffolk Board of Cooperative Educational Services (BOCES) officials appropriately monitored and approved overtime for clerical employees.

County, Court and Trust | Other

March 22, 2024 –

The Treasurer generally established adequate procedures, maintained appropriate records, and properly reported court and trust funds. However, we identified $239 that improperly remained in the Treasurer’s custody that should have been turned over to the State Comptroller as abandoned property.

School District | Employee Benefits

March 22, 2024 –

District officials did not ensure longevity payments for employees separating from service were accurate, supported and approved.

School District | Inventories

March 22, 2024 –

District officials did not adequately maintain vehicle inventory or monitor fuel usage. As a result, vehicles and fuel were not properly accounted for.

Fire Company or Department | Cash Disbursements

March 22, 2024 –

Company officials did not provide oversight of financial operations to ensure funds were safeguarded. As a result, the former Treasurer was able to misappropriate $64,972 of Company funds from January 2016 through December 2019.

Village | Utilities

March 22, 2024 –

The Board and officials did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term financial and capital plans until the Cayuga County Health Department forced the Board to submit a plan.

Charter School | Employee Benefits

March 22, 2024 –

Officials did not accurately pay salaries and wages to 10 of the 67 employees we reviewed and could not support payments made to 54 employees totaling $41,626.

School District | Employee Benefits

March 22, 2024 –

Employee compensation payments were not always accurate, approved or supported. District officials did not ensure pay rates were accurate or that compensation was paid in compliance with employment agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments.

School District | Inventories

March 22, 2024 –

District officials did not always properly track or inventory IT assets, maintain complete IT inventory records or safeguard IT assets. As a result, officials cannot assure taxpayers that all IT assets are adequately accounted for and would be detected if lost, stolen or misused.

School District | Claims Auditing

March 22, 2024 –

Claims that we reviewed were supported and for appropriate purposes but did not have evidence that they were audited and approved before payment. As a result, the District has an increased risk that unauthorized claims could be paid. The Board and District officials did not provide effective oversight of claim processing and payment.

Village | Cash Disbursements, Claims Auditing

March 15, 2024 –

Determine whether the Village of Afton (Village) Board properly audited claims and monitored non-payroll disbursements.

School District | Information Technology

March 15, 2024 –

Determine whether Copiague Union Free School District (District) officials properly managed nonstudent network user accounts and financial software access controls.

City | Cash Receipts

March 15, 2024 –

Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) collections were recorded and deposited in a timely and accurate manner.