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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
BOCES | Other, Revenues

Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)

July 12, 2024 –

Determine whether Franklin-Essex-Hamilton Board of Cooperative Educational Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and North Franklin Educational Center (NFEC) capital improvement project (project).

Town | Claims Auditing, Other, Purchasing

Town of Franklinville – Procurement (2024M-56)

July 12, 2024 –

Determine whether Town of Franklinville (Town) officials complied with the requirements of the Town's procurement policy.

Village | Claims Auditing

Village of Elmira Heights – Claims Auditing (2024M-44)

July 12, 2024 –

Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited claims.

City | Financial Condition, Other

City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)

July 3, 2024 –

The purpose of our review was to assess the City of Little Falls’ (City’s) progress, as of March 2024, in implementing our recommendations in the audit report released in June 2021.

School District | Inventories

Scio Central School District – Capital Assets (2024M-45)

July 3, 2024 –

Determine whether Scio Central School District (District) officials maintained complete and accurate capital asset records.

Village | Records and Reports

Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)

July 3, 2024 –

Determine whether the Village of Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances.

Town | Purchasing

Town of Gorham – Procurement (2024M-7)

June 28, 2024 –

Determine whether Town of Gorham (Town) officials made procurements in accordance with Town policy, statutory requirements and good business practices.

Village | Claims Auditing

Village of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)

June 28, 2024 –

The purpose of our review was to assess the Village of Herkimer’s (Village’s) progress, as of March 2024, in implementing our recommendations in the audit report released in August 2019.

School District | Other

Farmingdale Union Free School District – Payroll (2024M-22)

June 28, 2024 –

Determine whether Farmingdale Union Free School District (District) officials properly monitored, approved and controlled overtime.

Town | Financial Condition, Other

Town of Gorham – Budgeting (2023M-181)

June 28, 2024 –

Determine whether the Town of Gorham (Town) Board (Board) adopted realistic budgets.

Charter School | Cash Disbursements

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

June 28, 2024 –

Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll disbursements (disbursements) were properly reviewed and approved, supported and for appropriate School purposes.

School District | Other

Rye City School District – Payroll (2024M-2)

June 21, 2024 –

Determine whether Rye City School District (District) officials ensured overtime was properly budgeted, approved, monitored, recorded, and paid.

School District | Inventories, Records and Reports

Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)

June 21, 2024 –

Determine whether Half Hollow Hills Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment.

School District | Financial Condition

Ardsley Union Free School District – Financial Management (2024M-13)

June 21, 2024 –

Determine whether the Ardsley Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserves.

BOCES | Inventories

Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)

June 21, 2024 –

Determine whether Greater Southern Tier (GST) Board of Cooperative Educational Services (BOCES) officials properly monitored and accounted for capital assets.

School District | Information Technology

Whitney Point Central School District – Information Technology (2023M-179)

June 14, 2024 –

Determine whether Whitney Point Central School District (District) officials adequately managed nonstudent network user accounts and developed and adopted a comprehensive information technology (IT) contingency plan.

Town | Records and Reports

Town of Keene – Records and Reports (2024M-27)

June 14, 2024 –

Determine whether the Town of Keene (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.

School District | Information Technology

North Babylon Union Free School District – Online Banking (2023M-156)

June 14, 2024 –

Determine whether North Babylon Union Free School District (District) officials ensured online banking transactions were appropriate and secure.

Town | Other

Town of Bergen – Town Supervisor (2024M-30)

June 14, 2024 –

Determine whether the Town of Bergen (Town) Supervisor maintained complete and accurate accounting records, provided accurate and timely financial information to the Town Board (Board), and filed the annual financial report (AFR) in a timely manner.

School District | Other

South Jefferson Central School District – Payroll (2024M-31)

June 14, 2024 –

Determine whether South Jefferson Central School District (District) officials accurately paid employees’ salaries and wages.