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 | Cash Disbursements

December 22, 2023 –

Claims and payroll-related disbursements were not always adequately supported, properly approved or for Town purposes.

School District | Revenues

December 22, 2023 –

District officials did not properly bill and collect tuition for nonresident foster care students enrolled at the District. As of March 27, 2023, the District had not collected $59,336 of tuition billed and did not bill $4,345 for tuition due. As a result, the District had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through 2021-22 school years.

Village | Records and Reports

December 22, 2023 –

The Board did not provide adequate oversight over financial operations and capital projects. As a result, the Board did not have sufficient information to oversee financial operations and capital projects. The Board was unaware of the Village's financial position and that financial records were disorderly and incomplete.

BOCES | Inventories

December 15, 2023 –

BOCES' capital asset records were not complete or accurate to ensure that assets were accounted for and protected from loss, theft, misuse and obsolescence. We selected 94 capital assets purchased for $247,918 and identified one or more exceptions for 49 capital assets purchased for $115,351 (two capital assets, with a purchase price of $4,437, had more than one exception).

Town | Financial Condition, Information Technology

December 15, 2023 –

Officials did not provide adequate oversight of water fund operations.

School District | Employee Benefits

December 15, 2023 –

District officials generally paid the 33 employees we tested accurately and properly calculated their leave accruals.

County | Other

December 15, 2023 –

Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a mechanic's lien. These actions are recorded in the County Clerk's office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping by order of the Surrogate's Court. Together, the Treasurer, County Clerk and Surrogate's Court must develop sound procedures and processes which, when implemented properly and consistently, provide a system of internal controls to account for and safeguard these funds.

School District | Claims Auditing

December 15, 2023 –

The Board did not properly audit claims before payment. As a result, there was an increased risk that improper or unsupported payments could have been made and may not have been detected and corrected.

BOCES | Inventories

December 15, 2023 –

BOCES' capital asset records were incomplete and inaccurate.

Town | Claims Auditing, Employee Benefits

December 8, 2023 –

The Town Board (Board) and Town officials did not ensure that credit card purchases were supported and for proper Town purposes. The former Director of Finance (former Director) was arrested in September 2022 for charges relating to her use of the Town's credit card. She pleaded guilty to disorderly conduct in December 2022. Additionally, the Board and Town officials did not ensure Finance Office payroll was accurate and supported.

Town | Claims Auditing

December 8, 2023 –

The Board did not always properly audit claims before approving them for payment. Due to insufficient documentation, we were unable to determine and the Board was unable to support they approved claims before payment. We reviewed 71 claims (out of 353 claims) totaling approximately $55,100 and determined that Town officials did not comply with the Town's procurement policy.

Town | Other, Purchasing

December 8, 2023 –

The Town Board (Board) did not consistently seek competition for purchases or avoid conflicts of interest. As a result, goods and services may not have been procured in a cost-effective manner.

School District | Information Technology

December 8, 2023 –

District officials did not ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District's network user accounts were unneeded and additional entry points that could have been used to inappropriately access the network and view personal, private and sensitive information (PPSI), make unauthorized changes to records, deny legitimate access to electronic information, or gain access to or control over other information technology (IT) functions.

School District | Claims Auditing

December 8, 2023 –

Although the 230 charges reviewed totaling approximately $40,000 were for appropriate District purposes, charges were not properly approved or adequately supported. All 230 charges had one or more exceptions that could have led to potentially inappropriate card use.

Fire District | Financial Condition

December 8, 2023 –

The Board and Treasurer did not properly manage the Department's finances. The Board did not adopt realistic budgets or take an active role in monitoring Department finances. As a result, the operating budget was underestimated by $29,667 in 2021 and by $33,298 in 2022.

Village | Revenues

December 1, 2023 –

Village officials developed a comprehensive investment program but did not effectively manage the program. During the 22-month audit period, the Village earned approximately $5,800 from money on deposit in the Village's checking and savings accounts, which had an average daily balance of approximately $3.7 million. Had officials considered other legally permissible investment options, the Village may have earned approximately $96,900, or $91,100 more than earned.

School District | Employee Benefits

December 1, 2023 –

District officials did not properly approve and monitor overtime worked by Facilities Department employees. As a result, employees may have worked unnecessary overtime.

BOCES | Inventories

December 1, 2023 –

BOCES officials did not properly monitor and account for IT assets. As a result, officials cannot ensure that assets are in BOCES' possession and protected against loss or unauthorized use.

Charter School | Employee Benefits

December 1, 2023 –

School officials did not always accurately compensate employees or require adequate support for hours worked. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payments.

School District | Purchasing

December 1, 2023 –

The Board of Education (Board) and District officials did not always use a competitive process to procure goods and services. As a result, they did not comply with District policies or New York State General Municipal Law (GML) Section 103 and may have paid more than necessary for goods and services.