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 | Clerks

December 9, 2022 –

The Clerk did not record, deposit, remit or report collections in a timely and accurate manner. As a result, the Board's ability to effectively monitor financial operations was diminished. Had the Board conducted the required annual audits, it may have recognized these deficiencies and taken corrective action.

School District | Information Technology

December 9, 2022 –

District officials did not ensure network user accounts were needed, and they did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that we communicated confidentially to officials.

Fire Company or Department | General Oversight

December 9, 2022 –

The Company Board did not ensure compliance with contracts or enforce the lease agreement's terms and conditions. As a result, there is an increased risk that funds could be subject to loss, theft or misappropriation.

Town | Inventories

December 9, 2022 –

Town officials did not adequately safeguard and account for Department assets.

Town | Claims Auditing

December 9, 2022 –

The Board was not properly auditing claims prior to approving them for payment. As a result, the risk is increased that claims could have been paid for inappropriate purposes.

Town | Other

December 2, 2022 –

Town officials did not establish long-term capital and financial plans to address the Town's Highway Department equipment needs.

County | Information Technology

December 2, 2022 –

County officials did not adequately protect the Department's electronic data containing PPSI. In addition to sensitive information technology (IT) control weaknesses communicated confidentially to officials.

Village | Claims Auditing

December 2, 2022 –

The Board did not ensure that claims were adequately supported, for appropriate Village purposes and audited before payment.

Town | Records and Reports

December 2, 2022 –

In 2017, OSC issued an audit report that included findings that the Town's accounting records and reports were incomplete, inaccurate and could not be relied on to make financial decisions. The Supervisor has continued to not maintain the Town's accounting records and reports in a complete, accurate, up-to-date or timely manner. Without reliable accounting records, the Board cannot make sound financial decisions.

School District | Information Technology

December 2, 2022 –

District officials did not establish adequate controls over network user accounts and did not develop a written IT contingency plan. As a result, the District had additional entry points for attackers to access and view personal, private and sensitive information on the network and did not have sufficient documented guidance or plans to follow to resume essential operations if an unexpected IT incident occurred. In addition to finding sensitive IT control weaknesses that were confidentially communicated to officials.

School District | Claims Auditing

December 2, 2022 –

We reviewed 88 claims totaling approximately $5.5 million and found the District needs to improve the claims audit process.

BOCES | Purchasing

December 2, 2022 –

BOCES officials did not always use competitive methods when procuring goods and services. We examined purchases totaling $8.2 million and found purchases totaling $1.2 million were either not competitively procured or not procured as required by the BOCES' Purchasing Regulation.

School District | Medicaid

December 2, 2022 –

The District did not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible students, or 13 percent of the eligible student population.

School District | Information Technology

December 2, 2022 –

While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information technology (IT) control weaknesses that we confidentially communicated to District officials.

School District | Claims Auditing

November 23, 2022 –

The claims auditor did not perform a proper claims audit because she did not ensure claims had adequate supporting documentation for her review prior to approval.

Town | Employee Benefits

November 23, 2022 –

Payroll payments were not always accurate and supported, and leave accrual benefits were not clearly authorized.

School District | Inventories

November 23, 2022 –

District officials did not have adequate internal controls over fuel credit card purchases and fuel inventory, such as written policies and procedures. As a result, 18,369 gallons of fuel costing approximately $38,300 are not accounted for.

School District | Financial Condition

November 23, 2022 –

The Board and District officials did not effectively manage the District's financial condition. As of June 30, 2021, recalculated surplus fund balance totaled $23.6 million, exceeding the 4 percent statutory limit by 26 percentage points or $20.4 million. We project that the District will generate another operating surplus of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated fund balance. As a result, the District levied more taxes than needed to fund operations.

School District | Capital Projects

November 23, 2022 –

The Board and District officials did not properly plan and manage the renovation project.

County, Court and Trust | Other

November 23, 2022 –

The County Clerk and Surrogate's Court are responsible for maintaining up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New York State Finance Law Section 184, the Treasurer is required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and other properties deposited to court and ordered into his custody.