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
Town | Employee Benefits, Other

September 20, 2024 –

Determine whether Town of Evans (Town) officials maintained leave records and paid separation and health insurance opt-out payments (opt-out payments) that were accurate, supported and approved.

County, Court and Trust | Other

September 13, 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, 2021 through May 31, 2024.

Village | Records and Reports

September 13, 2024 –

Determine whether the Village of Lake George (Village) Treasurer maintained complete, accurate and timely records and reports to allow the Village Board (Board) to effectively manage the Village’s financial operations.

Town | Property Tax Exemptions

September 13, 2024 –

Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly administered select real property tax exemptions.

Fire District | Claims Auditing, Other

September 13, 2024 –

Determine whether the Miller Place Fire District (District) Board of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for appropriate purposes.

Court and Trust, Town | Other

September 13, 2024 –

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

Village | Claims Auditing, Other

September 6, 2024 –

Determine whether Village of Skaneateles (Village) claims were adequately supported, appropriate and properly audited and approved prior to payment.

Fire District | Records and Reports

September 6, 2024 –

Determine whether the Richford Fire District (District) Board of Commissioners (Board) established adequate long-term capital and financial plans and provided adequate oversight over financial operations.

County, Statewide Audit | Other

September 3, 2024 –

Determine whether the Greene 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 Madison 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 Niagara 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 Wyoming 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 Jefferson 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 Nassau County (County) Weights and Measures Division (Division) 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 Tompkins 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 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.