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 | Information Technology

June 11, 2021 –

The Board did not ensure that information technology (IT) assets were adequately safeguarded.

School District | Information Technology

June 11, 2021 –

Officials did not establish adequate controls over the District's network user accounts to protect against unauthorized use, access and loss.

Justice Court, Town | Justice Court

June 11, 2021 –

The Justice collected, deposited, disbursed, recorded and reported the fines and fees we reviewed in an accurate and timely manner.

Library | Purchasing

June 4, 2021 –

The Board did not ensure goods and services were procured competitively and in accordance with the Library's policies. Therefore, taxpayers do not have assurance that the best prices were obtained.

Statewide Audit, Town | Other

June 4, 2021 –

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

School District | Information Technology

June 4, 2021 –

District officials did not adequately apply established information technology (IT) controls to ensure personal, private and sensitive information (PPSI) was protected from unauthorized access, use and loss.

School District | Employee Benefits

June 4, 2021 –

We found District officials accurately calculated the payments for unused leave accruals for the payments we reviewed.

City, Statewide Audit | Other

June 4, 2021 –

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

School District | Employee Benefits

June 4, 2021 –

District officials did not properly authorize and monitor overtime for non-instructional employees or review the overtime payment calculations.

Statewide Audit, Town | Other

June 4, 2021 –

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

Town | Purchasing, Other

May 28, 2021 –

Town officials did not adequately oversee highway purchasing, planning and interfund charges.

Fire District | General Oversight

May 28, 2021 –

The Board did not establish adequate controls over cash receipts and disbursements.

Village | Utilities

May 28, 2021 –

Village officials did not accurately bill State Parks for water usage.

County, Statewide Audit | Other

May 28, 2021 –

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

Local Development Corporation | Other

May 28, 2021 –

Corporation officials awarded projects in accordance with established guidelines, but once funds were disbursed, officials generally did not follow-up with businesses to ensure they complied with their agreements.

City, Statewide Audit | Other

May 28, 2021 –

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

Justice Court, Town | Justice Court

May 21, 2021 –

Justice Court (Court) fines and fees were not properly accounted for.

Fire District | Cash Disbursements

May 21, 2021 –

Although District officials had some good controls over disbursements, the Board did not always provide adequate oversight of the Treasurer's activities.

Statewide Audit, Town | Other

May 21, 2021 –

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our Office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

Local Development Corporation | General Oversight, Revenues

May 21, 2021 –

The Tompkins County Development Corporation (TCDC) Board of Directors (Board) properly oversaw operations.