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
City, Statewide Audit | Other

February 7, 2025 –

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

Statewide Audit, Town | Other

February 7, 2025 –

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

Statewide Audit, Town | Other

February 7, 2025 –

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

Statewide Audit, Town | Other

February 7, 2025 –

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

City, Statewide Audit | Other

February 7, 2025 –

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

Statewide Audit, Town | Other

February 7, 2025 –

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

Fire District | General Oversight

February 7, 2025 –

Determine whether the Cuddebackville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations and properly audited claims.

Town | Cash Receipts

January 31, 2025 –

Determine whether the Town of Java (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law).

Town | Financial Condition

January 31, 2025 –

Determine whether the Town of Lapeer (Town) Town Board (Board) developed and adopted realistic budgets.

Statewide Audit, Town | Other

January 31, 2025 –

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

School District | Purchasing

January 31, 2025 –

Determine whether the Greece Central School District (District) Board of Education (Board) and District officials sought competition for the procurement of professional services.

Statewide Audit, Town | Other

January 31, 2025 –

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

Fire District | Other

January 24, 2025 –

Determine whether Fairview Fire District (District) officials ensured employees’ payroll payments and leave accruals were accurate, monitored, properly approved and supported.

County, Industrial Development Agency | Other, Revenues

January 24, 2025 –

Determine whether Rensselaer County (County) Industrial Development Agency (RCIDA) officials ensured payments in lieu of taxes (PILOTs) were properly billed, collected and distributed to taxing jurisdictions timely.

Town | Cash Receipts, Records and Reports

January 24, 2025 –

Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections.

Village | Other

January 22, 2025 –

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget were reasonable.

Town | Cash Receipts

January 17, 2025 –

Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law).

School District | Other

January 17, 2025 –

Determine whether Wayland-Cohocton Central School District (District) officials identified, reported and implemented needed remediation to reduce lead exposure in potable water outlets.

County, Court and Trust | Other

January 10, 2025 –

The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, 2024.

Village | Cash Receipts

January 10, 2025 –

Determine whether the Village of Earlville (Village) Clerk-Treasurer recorded and deposited all collections accurately and in a timely manner.