How is an audit scheduled?
Most of our audits of local governments are the result of a risk
assessment process that takes into account a number of factors. We
routinely gather information from a variety of sources and consider
items that come to our attention such as the results of an analysis
of financial and demographic information on file with our office
and elsewhere, information gained during on-site visits and any pertinent
correspondence and other contacts we may have had with local officials,
state and federal agencies, citizens and others. A select number
of our audits are also mandated by law; such as audits of local government
entities that have been authorized to issue debt to finance deficits
or recent legislation involving periodic audits of school districts
and BOCES by our Office.