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
Village | Cash Disbursements, Claims Auditing

March 15, 2024 –

Determine whether the Village of Afton (Village) Board properly audited claims and monitored non-payroll disbursements.

School District | Information Technology

March 15, 2024 –

Determine whether Copiague Union Free School District (District) officials properly managed nonstudent network user accounts and financial software access controls.

City | Cash Receipts

March 15, 2024 –

Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) collections were recorded and deposited in a timely and accurate manner.

School District | Cash Disbursements, Revenues

March 15, 2024 –

Determine whether Piseco Common School District (District) officials invested in accordance with statutory requirements.

Charter School | Information Technology

March 15, 2024 –

Determine whether OnTECH Charter High School (School) officials ensured information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.

School District | Information Technology

March 15, 2024 –

Determine whether Beacon City School District (District) officials ensured network user accounts were adequately managed.

School District | Information Technology

March 8, 2024 –

District officials did not adequately manage nonstudent network and local user account access or develop an IT contingency plan. As a result, the District’s IT system and its personal, private and sensitive information (PPSI) may be accessible to unauthorized users. Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware attack, employees and other responsible parties would be able to react quickly and effectively to help resume, restore, repair and/or rebuild critical IT systems or data in a timely manner.

School District | Cash Disbursements

March 8, 2024 –

The Board and Treasurer did not appropriately and securely execute check signatures for non-payroll checks between July 1, 2021 and June 30, 2023.Although the checks we reviewed were disbursed for what appear to be legitimate District purposes, when the Treasurer does not maintain control of his electronic signature, the chances of unauthorized checks being signed increases.

School District | Information Technology

March 8, 2024 –

District officials did not monitor users’ compliance with the District’s AUP.

Town | Financial Condition

March 8, 2024 –

The Board did not develop realistic budgets. Estimated revenues were underestimated and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s fund balance policy (policy) limit.

Town | Financial Condition

March 1, 2024 –

The Board did not develop realistic budgets. Budgeted appropriations were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling $677,000.

School District | General Oversight, Other

March 1, 2024 –

District officials did not properly bill tuition for nonresident foster care students enrolled at the District. As a result, as of September 30, 2023, officials had not billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and billed and collected $12,452 in tuition it was not entitled to for the 2019-20 through 2021-22 school years.

School District | Employee Benefits

March 1, 2024 –

District officials did not always approve, support and monitor overtime. As a result, overtime expenditures exceeded budgeted overtime by $49,576 during the audit period and officials increased the risk that employees may have been paid for unnecessary overtime.

School District | Revenues

March 1, 2024 –

District officials did not claim State aid totaling $145,164 for nonresident homeless students during the audit period because the Superintendent was not aware that the District could claim this aid.

BOCES | Inventories

March 1, 2024 –

As of June 30, 2023, Questar BOCES had IT assets with an original cost of $28.5 million (44,305 items) accounted for in its inventory that were either purchased for a component school district or for use at Questar BOCES. Based on our review, Questar BOCES officials properly accounted for all 817 IT hardware assets reviewed with a purchase value of $612,386 and ensured assets declared surplus were properly disposed.

Statewide Audit, Town | Cash Disbursements, Cash Receipts

February 23, 2024 –

Town officials ensured the CPF collections we examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. Town officials also ensured the debt service payments we reviewed were for legitimate CPF purposes and properly allocated.

Statewide Audit, Town | Cash Disbursements, Cash Receipts

February 23, 2024 –

Town officials from all five Towns ensured disbursements were proper and supported, and debt service payments were for legitimate CPF purposes and properly allocated. However, Town of Riverhead officials did not always record dates collections were received or deposit payments in a timely manner.

Statewide Audit, Town | Cash Disbursements, Cash Receipts

February 23, 2024 –

Town officials ensured disbursements were proper and supported. However, Town officials did not always follow the Town’s collections procedures and, as a result, did not always maintain complete collections records or deposit collections in a timely manner.

Statewide Audit, Town | Cash Disbursements, Cash Receipts

February 23, 2024 –

Town officials ensured the CPF collections we examined were properly supported, recorded and deposited in full and that disbursements were proper and supported.

Statewide Audit, Town | Cash Disbursements, Cash Receipts

February 23, 2024 –

Town officials ensured the CPF collections we examined were properly supported, recorded, and deposited in full and that disbursements were proper and supported.