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, Statewide Audit | Other

September 8, 2023 –

SHP Training was not provided to all employees and elected officials.

Fire District | Revenues

September 1, 2023 –

District officials did not develop and manage a comprehensive investment program.

Statewide Audit, City | Other

September 1, 2023 –

SHP Training was not provided to all employees and elected officials.

Statewide Audit, School District | Other

September 1, 2023 –

SHP Training was not provided to all employees or Board members.

School District | Information Technology

September 1, 2023 –

District officials did not adequately secure user account access to the network and shared network folders to help safeguard personal, private, and sensitive information (PPSI). As a result, there is an increased risk of unauthorized access to the network and PPSI stored on shared network folders. In addition to sensitive information technology (IT) weaknesses communicated confidentially to officials.

Charter School | Employee Benefits

September 1, 2023 –

Credit card charges we reviewed were not properly approved or adequately supported, and nearly all the charges lacked support to show they were for a valid School purpose. When credit card charges are not reviewed in a timely manner or supported, it could result in inappropriate or fraudulent charges or unauthorized payments being unresolved.

City, Statewide Audit | Other

September 1, 2023 –

SHP Training was provided to employees and elected officials.

School District | Financial Condition

September 1, 2023 –

District officials did not properly record, tag and account for capital asset purchases. As a result, the District has an increased risk that its assets could be lost, misused or stolen.

School District | Purchasing

August 25, 2023 –

District officials did not always seek competition when purchasing goods and services as required by the District's procurement policy. As a result, officials could not assure taxpayers that they procured goods and services in the most prudent and economical manner.

Statewide Audit, School District | Other

August 25, 2023 –

SHP Training was not provided to all employees and any Board members.

Statewide Audit, Village | Other

August 25, 2023 –

SHP Training was provided to employees and elected officials.

School District | Inventories

August 25, 2023 –

District officials did not properly account for and monitor all of the District's fixed assets. As a result, there is an increased risk fixed assets could be lost, stolen or misused.

Town | Cash Receipts

August 25, 2023 –

Town officials did not effectively manage the Town's cash collection function. Therefore, cash was not adequately or appropriately safeguarded.

School District, Statewide Audit | Other

August 25, 2023 –

SHP Training was provided to employees and elected officials.

School District | Information Technology

August 25, 2023 –

District officials did not properly manage network user account controls to help maintain continuity of business office operations and prevent unauthorized computer use, access and loss.

Village | Cash Disbursements, Cash Receipts, Internal Controls, Claims Auditing

August 18, 2023 –

The Board did not adequately monitor cash receipts and disbursements. Due to the lack of oversight and compensating controls, there is an increased risk that errors and/or irregularities could occur and remain undetected and uncorrected.

BOCES | Information Technology

August 18, 2023 –

BOCES officials did not adequately manage and monitor network user accounts to help prevent unauthorized use, access, or loss. As a result, BOCES had an increased risk of inappropriate access by users with malicious intent.

Fire District | Financial Condition

August 18, 2023 –

The Board and officials did not effectively manage fund balance. As a result, they were not transparent with taxpayers and fund balance declined.

Town | Property Tax Exemptions

August 18, 2023 –

The Assessor did not properly administer all of the real property tax exemptions we reviewed.

Village | Inventories

August 18, 2023 –

Village officials did not properly record and account for all capital assets. As a result, the Village has an increased risk its assets could be lost, stolen or misused without detection.