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.

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3616 Audits Found

School District | Other

December 3, 2021 –

Officials did not develop comprehensive written multiyear financial or capital plans. While officials have some information needed to develop the plans, additional information and analysis is needed.

School District | Information Technology

December 3, 2021 –

District officials did not adequately manage network user accounts or develop an IT contingency plan that details how District officials would respond to IT disruptions.

Town | Records and Reports

December 3, 2021 –

The Supervisor did not adequately perform his financial duties.

School District | Purchasing, Claims Auditing

December 3, 2021 –

District officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for accuracy and completeness.

School District | Other

December 3, 2021 –

While out-of-district tuition billings totaling $459,000 we examined were accurately calculated and ultimately supported, 54 of the 55 claims we reviewed were paid even though they were not properly supported at the time the claims were audited and approved for payment.

Town | General Oversight

November 24, 2021 –

The Board did not provide adequate oversight of financial operations, which allowed the former Town Supervisor (Supervisor) to misappropriate Town funds.

Village | Clerks

November 24, 2021 –

This audit contains similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits.

Town | Cash Receipts

November 24, 2021 –

Golf course collections were not properly recorded in the form collected, remitted to the bookkeeper in a timely manner or deposited timely.

County, Public Authority | Purchasing, Other

November 24, 2021 –

The Board did not provide adequate oversight, as it did not review, verify and approve County chargebacks prior to payment or actively oversee the procurement of professional services.

School District | Information Technology

November 24, 2021 –

District officials did not ensure that the District's network user account controls were secure.

Town | Purchasing

November 24, 2021 –

Town officials did not always seek competition when procuring goods and services.

Village | Cash Disbursements

November 24, 2021 –

Village officials did not establish adequate procedures to ensure all disbursements are for appropriate purposes, adequately supported or properly audited.

School District | Information Technology

November 19, 2021 –

District officials did not ensure IT systems were adequately secured and protected against unauthorized use, access and/or loss.

Town | Financial Condition

November 19, 2021 –

The Board and officials did not develop and adopt realistic budgets, maintain reasonable levels of fund balance, or properly plan for equipment replacement.

Justice Court | Justice Court

November 19, 2021 –

The Justices did not always ensure money due to the Court were collected, deposited, recorded and reported in an accurate and timely manner.

Town | Financial Condition

November 19, 2021 –

The Board adopted structurally balanced budgets. However, it could improve budgeting practices and be more transparent with how it budgets for the general and highway funds.

Town | Records and Reports

November 19, 2021 –

The Supervisor did not properly appoint, and the Board and Supervisor did not properly monitor.

Town | Information Technology

November 19, 2021 –

Officials did not adequately safeguard IT resources. Although the Town paid an IT service provider more than $98,000 in 2019, officials did not define the provider's responsibilities.

Village | Information Technology

November 12, 2021 –

Village officials did not ensure IT assets were adequately protected from unauthorized access, use and loss.

School District | Information Technology

November 12, 2021 –

District officials did not ensure that the District's network access controls were secure.