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
School District | Employee Benefits

December 17, 2021 –

District officials did not appropriately approve and document overtime for non-instructional employees. As a result, there is an increased risk that overtime costs totaling $774,499 were more than necessary.

School District | Medicaid

December 17, 2021 –

The District did not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.

County, Industrial Development Agency | Other

December 17, 2021 –

While the Board evaluated projects prior to their approval, Board members should improve TCIDA's efforts to monitor businesses' job performance and tax exemptions.

Town | Cash Disbursements

December 17, 2021 –

The payments Town officials made to not-for-profit organizations were not always for appropriate purposes, properly approved or supported by sufficient documentation.

County, Statewide Audit | Other

December 14, 2021 –

We audited County Probation Departments' enforcement and disbursement of restitution payments for the following 13 counties: Chenango, Erie, Franklin, Jefferson, Orange, Putnam, Rensselaer, Saratoga, Seneca, Suffolk, Ulster, Wayne and Wyoming. Department officials must do more to ensure victims receive court ordered restitution.

County, Statewide Audit | Other

December 14, 2021 –

We audited County Probation Departments' enforcement and disbursement of restitution payments for the following 13 counties: Chenango, Erie, Franklin, Jefferson, Orange, Putnam, Rensselaer, Saratoga, Seneca, Suffolk, Ulster, Wayne and Wyoming. Department officials must do more to ensure victims receive court ordered restitution.

County, Statewide Audit | Other

December 14, 2021 –

We audited County Probation Departments' enforcement and disbursement of restitution payments for the following 13 counties: Chenango, Erie, Franklin, Jefferson, Orange, Putnam, Rensselaer, Saratoga, Seneca, Suffolk, Ulster, Wayne and Wyoming. Department officials must do more to ensure victims receive court ordered restitution.

County, Statewide Audit | Other

December 14, 2021 –

We audited County Probation Departments' enforcement and disbursement of restitution payments for the following 13 counties: Chenango, Erie, Franklin, Jefferson, Orange, Putnam, Rensselaer, Saratoga, Seneca, Suffolk, Ulster, Wayne and Wyoming. Department officials must do more to ensure victims receive court ordered restitution.

County, Statewide Audit | Other

December 14, 2021 –

We audited County Probation Departments' enforcement and disbursement of restitution payments for the following 13 counties: Chenango, Erie, Franklin, Jefferson, Orange, Putnam, Rensselaer, Saratoga, Seneca, Suffolk, Ulster, Wayne and Wyoming. Department officials must do more to ensure victims receive court ordered restitution.

County, Statewide Audit | Other

December 14, 2021 –

We audited County Probation Departments' enforcement and disbursement of restitution payments for the following 13 counties: Chenango, Erie, Franklin, Jefferson, Orange, Putnam, Rensselaer, Saratoga, Seneca, Suffolk, Ulster, Wayne and Wyoming. Department officials must do more to ensure victims receive court ordered restitution.

County, Statewide Audit |

December 14, 2021 –

Determine whether County Probation Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately.

County, Statewide Audit | Other

December 14, 2021 –

We audited County Probation Departments' enforcement and disbursement of restitution payments for the following 13 counties: Chenango, Erie, Franklin, Jefferson, Orange, Putnam, Rensselaer, Saratoga, Seneca, Suffolk, Ulster, Wayne and Wyoming. Department officials must do more to ensure victims receive court ordered restitution.

County, Statewide Audit | Other

December 14, 2021 –

We audited County Probation Departments' enforcement and disbursement of restitution payments for the following 13 counties: Chenango, Erie, Franklin, Jefferson, Orange, Putnam, Rensselaer, Saratoga, Seneca, Suffolk, Ulster, Wayne and Wyoming. Department officials must do more to ensure victims receive court ordered restitution.

County, Statewide Audit | Other

December 14, 2021 –

We audited County Probation Departments' enforcement and disbursement of restitution payments for the following 13 counties: Chenango, Erie, Franklin, Jefferson, Orange, Putnam, Rensselaer, Saratoga, Seneca, Suffolk, Ulster, Wayne and Wyoming. Department officials must do more to ensure victims receive court ordered restitution.

County, Statewide Audit | Other

December 14, 2021 –

We audited County Probation Departments' enforcement and disbursement of restitution payments for the following 13 counties: Chenango, Erie, Franklin, Jefferson, Orange, Putnam, Rensselaer, Saratoga, Seneca, Suffolk, Ulster, Wayne and Wyoming. Department officials must do more to ensure victims receive court ordered restitution.

County, Statewide Audit | Other

December 14, 2021 –

We audited County Probation Departments' enforcement and disbursement of restitution payments for the following 13 counties: Chenango, Erie, Franklin, Jefferson, Orange, Putnam, Rensselaer, Saratoga, Seneca, Suffolk, Ulster, Wayne and Wyoming. Department officials must do more to ensure victims receive court ordered restitution.

County, Statewide Audit | Other

December 14, 2021 –

We audited County Probation Departments' enforcement and disbursement of restitution payments for the following 13 counties: Chenango, Erie, Franklin, Jefferson, Orange, Putnam, Rensselaer, Saratoga, Seneca, Suffolk, Ulster, Wayne and Wyoming. Department officials must do more to ensure victims receive court ordered restitution.

County, Statewide Audit | Other

December 14, 2021 –

We audited County Probation Departments' enforcement and disbursement of restitution payments for the following 13 counties: Chenango, Erie, Franklin, Jefferson, Orange, Putnam, Rensselaer, Saratoga, Seneca, Suffolk, Ulster, Wayne and Wyoming. Department officials must do more to ensure victims receive court ordered restitution.

Justice Court | Justice Court

December 10, 2021 –

The Town Justices (Justices) properly accounted for, reported and disbursed the fines and fees that we reviewed.

School District | Employee Benefits

December 10, 2021 –

District officials accurately compensated the 63 employees we tested.