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.

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3771 Audits Found

County, Statewide Audit | Other

September 3, 2024 –

Determine whether officials in 10 county (County) departments of weights and measures (Departments) adequately provided consumer protections by helping to ensure the accuracy of retail prices and weighing and measuring devices.

County, Statewide Audit | Other

September 3, 2024 –

Determine whether the Orange County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.

County, Statewide Audit | Other

September 3, 2024 –

Determine whether the Seneca County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.

County, Statewide Audit | Other

September 3, 2024 –

Determine whether the Washington County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained.

School District | Other, Revenues

August 30, 2024 –

Determine whether Hammondsport Central School District (District) officials developed and managed a comprehensive investment program.

School District | Other

August 30, 2024 –

Determine whether Greenburgh Central School District (District) officials properly established the District’s tax certiorari reserve fund and maintained it at a reasonable level.

School District | Financial Condition, Other

August 30, 2024 –

Determine whether Hammondsport Central School District (District) officials established comprehensive multiyear financial and capital plans.

Town | General Oversight

August 30, 2024 –

Determine whether Town of Berkshire (Town) officials ensured non-payroll disbursements were for appropriate Town purposes. Determine whether the Town Board (Board) audited the Town Supervisor’s (Supervisor’s) records and whether the Supervisor filed the required annual financial reports (AFRs).

Town | Records and Reports

August 23, 2024 –

Determine whether the Town of Wells (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.

Court and Trust | Other

August 23, 2024 –

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, 2022 through February 29, 2024.

Town | Clerks, Records and Reports

August 16, 2024 –

Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted clerk fees in timely manner.

School District | Cash Disbursements, Revenues

August 16, 2024 –

Determine whether Campbell-Savona Central School District (District) officials properly claimed New York State (State) aid for special education and homeless students.

BOCES | Other

August 16, 2024 –

Determine whether the Erie-2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services (BOCES) officials properly managed and monitored building access badge accounts.

School District | Revenues

August 16, 2024 –

Determine whether Northeastern Clinton Central School District (District) officials applied for all applicable transportation State aid (transportation aid) for new bus acquisitions.

Town | Other

August 16, 2024 –

The purpose of our review was to assess the Town of Otselic’s (Town’s) progress, as of May 2024, in implementing our recommendations in the audit report released in July 2021.

Town | Claims Auditing, Other

August 16, 2024 –

Determine whether the Town of Harpersfield (Town) Town Board (Board) properly audited claims.

School District | Revenues

August 16, 2024 –

Determine whether Northeastern Clinton Central School District (District) officials properly billed tuition for nonresident foster care students enrolled at the District.

County | Claims Auditing, Other

August 9, 2024 –

Determine whether Dutchess County (County) officials ensured that contracted vendors provided services in accordance with contract terms, and that payments were appropriate and supported.

BOCES | Information Technology

August 9, 2024 –

Determine whether Southern Westchester Board of Cooperative Educational Services (BOCES) officials secured nonstudent network user accounts, maintained adequate inventory records for information technology (IT) equipment and developed an IT contingency plan.

School District | Financial Condition

August 9, 2024 –

Determine whether the Long Beach City School District’s (District) Board of Education (Board) and District officials effectively managed the District’s fund balance.