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NYS Comptroller

THOMAS P. DiNAPOLI

External Peer Review Results

In March 2016, the National State Auditors Association completed its external peer review of the Division of Local Government and School Accountability [pdf]. The peer review team concluded that the Division’s system of quality control has been suitably designed to provide the audit organization with reasonable assurance of complying with Government Auditing Standards, and that the auditors and management complied with the established procedures. Audit organizations can receive a rating of pass, pass with deficiency(ies) or fail. The final report provided the Division a rating of pass, the highest level of assurance a peer review team can issue.

Government auditing organizations receive an external peer review every three years to ensure the completion of audits in accordance with applicable government auditing standards. The audits covered under the peer review process include the Division’s performance audits of local governments and school districts. In total, 419 audits completed by the Division for the period January 1, 2015 through December 31, 2015 were subject to the peer review process.