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
School District | Purchasing

November 10, 2023 –

District officials did not maintain adequate inventory records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 sets (each set serves one student) of workbooks that cost $143,036, which were not needed during our audit period. Officials did not maintain a comprehensive perpetual inventory of workbooks, nor did they perform annual inventory counts at year-end.

County | Other

November 10, 2023 –

Chapter 468 of the Laws of 2013 authorizes the County of Rockland (County) to issue debt not to exceed $96 million to liquidate the accumulated deficit in the County's general fund as of December 31, 2012. Additionally, Chapter 468 requires the County to submit to the State Comptroller, during the “effective period” of Chapter 468, its proposed budget for the next succeeding fiscal year. The County Legislature, no later than five days prior to the adoption of the budget, must review all recommendations made by the State Comptroller and make adjustments to its proposed budget consistent with any recommendations made by the State Comptroller.

School District | Claims Auditing

November 10, 2023 –

The District's claims auditor did not properly audit and approve all claims prior to payment.

City | Other

November 3, 2023 –

Based on the results of our review, except for the matters described in this letter, we found that the significant revenue and expenditure projections in the proposed budget appear reasonable. However, we identified certain revenue and expenditure projections and other matters that should be reviewed by the Mayor and Council.

School District | Information Technology

November 3, 2023 –

District officials properly managed user account permissions in the financial application but did not properly secure user account access to the network or manage user account permissions in the student information application. As a result, there is a significant risk that network resources and student information could be inappropriately altered, accessed or used.

School District | Information Technology

November 3, 2023 –

The Board and District officials did not adequately monitor nonstudent network user accounts, provide IT security awareness training as required by a Board-adopted policy or implement an IT contingency plan. As a result, the District's computerized data was not adequately safeguarded. In addition, the District has an increased risk that the network may be accessed by unauthorized individuals, data will be lost and the District may not be able to recover from a network disruption or disaster.

School District | Employee Benefits

October 27, 2023 –

District officials accurately paid employees' salaries and wages.

Fire District | General Oversight, Records and Reports

October 27, 2023 –

District officials did not adequately monitor financial activities or maintain appropriate records and reports. As a result, more taxes were levied than needed to fund operations each year and there was an increased risk for errors and irregularities.

School District | Revenues

October 20, 2023 –

District officials did not develop and manage a comprehensive investment program.

School District | Revenues

October 20, 2023 –

District officials did not develop and manage a comprehensive investment program.

Fire District | Revenues

October 20, 2023 –

District officials did not develop and manage a comprehensive investment program.

School District | Transportation

October 20, 2023 –

District officials did not apply for all applicable transportation State aid for new bus acquisitions.

School District | Other

October 13, 2023 –

District officials were not aware that the Health Flexible Spending Arrangement (FSA) and Dependent Care Assistance Program (DCAP) administrator did not return forfeited funds totaling $25,701 to the District, as required. Because officials did not ensure the forfeited funds were returned, the funds were not available for the District's use.

BOCES | Information Technology

October 13, 2023 –

Although BOCES officials restricted user account access to the financial application, they did not adequately manage user account access to the network. As a result, BOCES had an increased risk that the network could be accessed by unauthorized individuals.

Village | Other

October 13, 2023 –

The purpose of our review was to assess the Village's progress in implementing our recommendations in the audit report released in January 2021.

Statewide Audit, School District | Other

October 6, 2023 –

SHP Training was not provided to all employees and any Board members.

School District | Claims Auditing

October 6, 2023 –

Although the Board and District officials generally ensured claims were adequately supported and properly audited prior to payment, certain purchases of goods and services we reviewed lacked necessary supporting documentation.

School District | Information Technology

October 6, 2023 –

District officials did not adequately manage nonstudent network user accounts and permissions. As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data.

County, Statewide Audit | Other

September 29, 2023 –

SHP Training was provided to employees and elected officials.

Town | Records and Reports, Clerks

September 29, 2023 –

The Town Clerk/Tax Collector (Clerk) did not properly record, deposit, remit or report collections.