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
Statewide Audit, Village | 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.

County, Statewide Audit | 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.

Justice Court, Town | Justice Court

May 21, 2021 –

Although the Justices properly collected, recorded and reported fines and fees, they did not deposit and disburse all fines and fees in a timely manner.

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.

County, Statewide Audit | 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.

City | Other

May 17, 2021 –

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City's proposed budget for the 2021-22 fiscal year are reasonable. The City's proposed budget also includes the Yonkers Public School District's (District) budget.

Town | Financial Condition

May 14, 2021 –

The Board did not effectively manage fund balance and spent down fund balance by $427,000 or 71 percent.

County, Statewide Audit | Other

May 14, 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.

City, Statewide Audit | Other

May 14, 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.

Fire District | Purchasing, Cash Disbursements

May 14, 2021 –

District officials ensured the purchases and disbursements we examined were proper and supported.

Statewide Audit, Town | Other

May 14, 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.

City, Statewide Audit | Other

May 14, 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.

City | Claims Auditing

May 14, 2021 –

City officials did not ensure all credit account purchases and employee reimbursements were property supported and for appropriate purposes.

BOCES | Information Technology

May 14, 2021 –

BOCES officials did not establish adequate controls to ensure online banking transactions were appropriate and secure.

Statewide Audit, Village | Other

May 14, 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.

City | Other

May 12, 2021 –

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City's proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.

Statewide Audit, Town | Other

May 7, 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 | Records and Reports

May 7, 2021 –

The current Supervisor did not maintain complete, accurate and timely accounting records and reports. As a result, the Board was not provided with the necessary financial reports and information to properly oversee Town finances.

Statewide Audit, Town | Other

May 7, 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.

City | Other

May 7, 2021 –

The purpose of our budget review was to provide an independent evaluation of the City's proposed budget for 2021-22.