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How is an audit scheduled?

Most of our audits of local governments are the result of a risk assessment process that takes into account a number of factors. We routinely gather information from a variety of sources and consider items that come to our attention such as the results of an analysis of financial and demographic information on file with our office and elsewhere, information gained during on-site visits and any pertinent correspondence and other contacts we may have had with local officials, state and federal agencies, citizens and others. A select number of our audits are also mandated by law; such as audits of local government entities that have been authorized to issue debt to finance deficits or recent legislation involving periodic audits of school districts and BOCES by our Office.