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.

Topics
Town | Other

March 14, 2025 –

The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.

Town | Other

March 14, 2025 –

Determine whether Town of Elbridge (Town) officials accurately paid employees and properly maintained employee leave accruals.

Fire Company or Department | General Oversight

March 14, 2025 –

Determine whether the Wallace Volunteer Fire Department, Inc. (Department) officers and members provided adequate financial oversight.

Town | Cash Receipts

March 14, 2025 –

Determine whether the Town of Ripley (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported all collections in a timely and accurate manner.

Town | Other

March 14, 2025 –

The purpose of our review was to assess the Town of Dayton’s (Town) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Fund Balance Management (2019M-221) released in January 2020.

Village | Clerks

March 14, 2025 –

Determine whether the Village of Herkimer (Village) Clerk-Treasurers maintained complete, accurate and up-to-date financial records and reports.

Statewide Audit, Town | Other

March 7, 2025 –

Assess whether Town of Colonie (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town facilities.

Village | Purchasing

March 7, 2025 –

Determine whether Village of Penn Yan (Village) officials ensured Water Treatment Plant (WTP) procurements were made in accordance with Village policy and in the best interest of ratepayers.

Statewide Audit, Town | Other

March 7, 2025 –

Assess whether Town of Grand Island (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town facilities.

Statewide Audit, Town | Other

March 7, 2025 –

Assess whether Town of Brookhaven (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town facilities.

County, Local Development Corporation | Other

March 7, 2025 –

Determine whether the Rensselaer County (County) Capital Resource Corporation (RCCRC) establishment complied with applicable requirements and the RCCRC’s sale of property aligned with its purpose.

City | Other

March 7, 2025 –

Determine whether the Mayor and City Council adopted realistic budgets that were structurally balanced, routinely monitored financial operations and took appropriate actions to maintain the City’s fiscal stability.

City, Statewide Audit | Other

February 28, 2025 –

Assess whether the City of Rome (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City facilities.

Statewide Audit, Town | Other

February 28, 2025 –

Assess whether Town of Tonawanda (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town facilities.

City, Statewide Audit | Other

February 21, 2025 –

Assess whether City of New Rochelle (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City facilities.

Fire District | General Oversight

February 21, 2025 –

Determine whether the Hammond Fire District (District) Board of Fire Commissioners (Board) adequately monitored the District’s financial activities, adopted required policies and completed required training.

City, Statewide Audit | Other

February 21, 2025 –

Assess whether City of Batavia (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City facilities.

School District | Inventories, Records and Reports

February 21, 2025 –

Determine whether Roslyn Union Free School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment.

City, Statewide Audit | Other

February 21, 2025 –

Assess whether the City of Long Beach (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City facilities.

City, Statewide Audit | Other

February 14, 2025 –

Assess whether City of Cohoes (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City facilities.