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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 | Other

City of Newburgh – Budget Review (B24-6-9)

November 15, 2024 –

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s 2025 proposed budget were reasonable.

County, Industrial Development Agency | Other

Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)

November 15, 2024 –

The purpose of our review was to assess the Jefferson County Industrial Development Agency’s (JCIDA) progress, as of July 2024, in implementing our recommendations in the audit report released in October 2020.

Village | Clerks

Village of Sloan – Clerk-Treasurer (2024M-109)

November 15, 2024 –

Determine whether the Village of Sloan (Village) Clerk-Treasurer recorded and reported financial transactions accurately and in a timely manner.

School District | Information Technology

Edgemont Union Free School District – Information Technology (2024M-37)

November 8, 2024 –

Determine whether Edgemont Union Free School District (District) officials disabled unnecessary user accounts in a timely manner.

Fire District | Other

Otisco Fire District – Audit Follow-Up (2016M-415-F)

November 8, 2024 –

The purpose of our review was to assess the District’s progress, as of July 2024, in implementing our recommendations in the audit report released in February 2017.

City | Other

City of Lockport – Budget Review (B24-1-8)

November 8, 2024 –

The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025.

Town | Records and Reports

Town of Albion – Supervisor’s Records and Reports (2024M-111)

November 8, 2024 –

Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained complete and accurate accounting records and provided reliable financial reports to the Town Board (Board).

Fire District | Other

Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)

November 8, 2024 –

Determine whether the Caledonia Joint Fire District (District) Board of Fire Commissioners (Board) and District officials properly planned for long-term financial and capital needs.

Fire District | Other

Livonia Joint Fire District – Audit Follow-Up (2021M-97-F)

November 1, 2024 –

The purpose of our review was to assess the Livonia Joint Fire District’s (District) progress, as of September 2024, in implementing our recommendations in the audit report released in September 2021.

School District | Financial Condition

Freeport Union Free School District – Financial Management (2024M-49)

November 1, 2024 –

Determine whether the Freeport Union Free School District’s (District) Board of Education (Board) and District officials properly managed fund balance and reserves.

School District | Claims Auditing, Other

Pavilion Central School District – Claims Audit (2024M-108)

November 1, 2024 –

Determine whether the Pavilion Central School District (District) claims auditor properly audited claims prior to payment.

School District | Financial Condition

Avon Central School District – Financial Management (2024M-75)

October 25, 2024 –

Determine whether the Avon Central School District (District) Board of Education (Board) and District officials effectively managed fund balance and reserves.

School District | Inventories

Alden Central School District – Fuel Management (2024M-90)

October 25, 2024 –

Determine whether Alden Central School District (District) officials properly managed fuel operations.

School District | Financial Condition, Other

Lyme Central School District – Financial Management (2024M-87)

October 25, 2024 –

Determine whether the Lyme Central School District (District) Board of Education (Board) and District officials properly managed fund balance.

School District | Information Technology

Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)

October 25, 2024 –

Determine whether the Wantagh Union Free School District (District) Board of Education (Board) and officials established adequate controls over user accounts for the financial application to help prevent inappropriate access and use.

School District | Claims Auditing, Other

Sherman Central School District – Claims Audit (2024M-92)

October 18, 2024 –

Determine whether the Sherman Central School District (District) claims auditor properly audited claims prior to payment.

School District | Financial Condition, Other

Southampton Union Free School District – Financial Management (2024M-43)

October 18, 2024 –

Determine whether the Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserve funds.

School District | Financial Condition, Other

Hammond Central School District – Financial Management (2024M-70)

October 11, 2024 –

Determine whether the Hammond Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds.

School District | Other

Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)

October 11, 2024 –

Determine whether the Malverne Union Free School District (District) Extra-Classroom Activity (ECA) clubs and the central treasurer (central treasurer) properly collected, recorded, deposited and disbursed ECA funds.

Town | Cash Receipts

Town of Gardiner – Town Clerk/Tax Collector (2024M-78)

October 11, 2024 –

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