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NYS Comptroller


Audits of Local Governments and School Districts

Wyoming County – Selected Financial Activities (2015M-94)

Released: November 20, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine selected County financial management activities for the period January 1, 2013 through April 15, 2015.


Wyoming County is located in western New York State and has a population of approximately 42,000. The County is governed by a 16-member Board of Supervisors. Budgeted appropriations for 2015 total approximately $125 million.

Key Findings

  • The Board did not demonstrate that it performed an appropriate cost analysis or considered alternative sites or options prior to entering into a 17.5 year lease for office space with a private developer.
  • The procurement policy does not provide clear guidance for procuring and awarding professional service contracts or contracts for insurance coverage.
  • County officials have not adopted comprehensive written cash receipts policies and procedures.

Key Recommendations

  • Conduct and document thorough analyses of alternatives before making major financial commitments.
  • Revise the procurement policy to ensure that it provides clear guidance for procuring professional services that includes a competitive process.
  • Adopt comprehensive written cash receipts policies and procedures.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236