Services We Provide

In accordance with the constitutional and statutory powers and duties of the Comptroller, the Division of Local Government and School Accountability examines the fiscal affairs of local governments; prescribes systems of budgeting, accounting and reporting; and has various other approval and monitoring functions.

The division's mission is to serve taxpayers’ interests by improving the fiscal management of local governments and schools in New York State. To accomplish this, the division has augmented its traditional accountability role, to actively promote government reform by presenting audits, research and information on critical local government policy issues to State leaders, local government officials and the public.

Approximately 4,300 local government units are overseen by the division, including 1,604 general purpose local governments (counties, cities, town and villages) and approximately 2,700 special purpose local governments - schools district, fire districts, and special purpose units (e.g., municipal libraries, housing authorities, industrial development agencies and urban renewal agencies). In addition, there are nearly 7,000 improvement districts that are components of towns or counties (e.g., water, sewer, lighting, refuse, and garbage).

The division carries out its oversight and support responsibilities in a proactive manner, operating under the principle of progressive partnership with local governments. In addition to audits, it provides an extensive range of services to help local governments (particularly those showing signs of fiscal stress). These services include accounting, management and cost-saving manuals, technical assistance publications and bulletins, a variety of training opportunities, and special consultative services. The division's performance audits on statewide and regional issues provide information on areas where local governments may improve service or reduce costs. Its research studies analyze and describe various policy issues.