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
Village | Capital Projects

April 7, 2023 –

The Board did not transparently plan or sufficiently monitor the Project. As a result, total costs to complete the Project exceeded the grant revenues received by $256,302 and contributed to the declining fund balance in the Village's general fund.

Village | Claims Auditing

April 7, 2023 –

The Board did not effectively audit claims prior to payment. As a result, disbursements were made for unsupported and/or improper claims and were not in the taxpayers' best interest. During the audit period, the Board approved 890 claims totaling $8.2 million.

School District | Financial Condition

March 31, 2023 –

District officials did not properly manage fund balance. They improperly encumbered funds and improperly restricted surplus funds in a debt reserve. As a result, District officials were not transparent with taxpayers and maintained real property taxes at a level higher than necessary to fund operations.

School District | Information Technology

March 31, 2023 –

District officials did not establish adequate controls over user accounts to help prevent against unauthorized use, access and loss nor did they establish an adequate IT contingency plan. Sensitive IT control weaknesses were also communicated confidentially to officials.

Town | Other

March 31, 2023 –

Town officials did not establish long-term capital and financial plans, which provide a framework to assess the Town's capital and financial needs and identify appropriate funding and financing approaches to address them.

Village | Clerks

March 31, 2023 –

The Treasurer did not perform his duties in accordance with statutes. Instead, the Village Clerk (Clerk) performed many of the Treasurer's duties creating a lack of segregation of duties. Neither the Board, nor the Treasurer, provided oversight to compensate for these incompatible duties.

School District | Information Technology

March 24, 2023 –

District officials did not monitor employee compliance with the acceptable Internet use policy (AUP) on the District's network. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials.

Town | Records and Reports

March 24, 2023 –

The former Supervisor did not maintain timely, complete and accurate accounting records to allow the Board and department heads to monitor finances and prepare adequate budgets.

School District | Other

March 17, 2023 –

We examined files for all 37 new employees hired during the 2021-22 school year, which included nine teachers, two administrators, 15 substitute teachers, nine monitors and two summer helpers.

BOCES | Employee Benefits

March 17, 2023 –

The Board and officials did not properly approve or monitor agreements for PTEs. Without adequate controls over PTEs, the Board cannot be assured that PTEs are being employed and compensated as the Board intended.

School District | Schools

March 17, 2023 –

The Board and District officials did not provide proper oversight of the ECA funds. When complete records are not maintained, it increases the risk of errors and/or theft without detection. It also compromises the Board's ability to monitor the financial operations of the ECA clubs.

Town | Other

March 17, 2023 –

Town officials did not establish long-term capital and financial plans, which provide a framework to assess the Town's capital and financial needs and identify appropriate funding and financing approaches to address them.

Town | Other

March 17, 2023 –

We issued a report, dated April 2019, identifying certain conditions and opportunities for Town management's review and consideration. Our audit included recommendations regarding the Town Supervisor's fiscal responsibilities. To further our policy of providing assistance to local governments, we revisited the Town on December 16, 2022, to review progress in implementing our recommendations. Our follow-up review was limited to interviews with Town personnel and inspection of certain documents related to the issues identified in our report. Based on our limited procedures, the Town has made progress implementing corrective action. Of the 16 audit recommendations, 10 recommendations were implemented, three recommendations were partially implemented, two recommendations were not implemented and one recommendation was no longer applicable.

Statewide Audit, School District | Information Technology

March 16, 2023 –

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Statewide Audit, School District | Information Technology

March 16, 2023 –

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Statewide Audit, School District | Information Technology

March 16, 2023 –

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

School District, Statewide Audit | Information Technology

March 16, 2023 –

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Statewide Audit, School District | Information Technology

March 16, 2023 –

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Statewide Audit, School District | Information Technology

March 16, 2023 –

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Statewide Audit, School District | Information Technology

March 16, 2023 –

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.