The State Comptroller periodically examines the fiscal affairs of New York State and New York City agencies. Working through the Division of State Government Accountability, these audits:
- protect taxpayers by improving fiscal management; and
- provide agency officials with the information they need to effectively manage and improve financial operations.
The Audit Process
- Opening Conference: Agency officials are informed about the audit process and are offered an opportunity for input.
- Preliminary Audit Survey: Audit team surveys organizational and program information.
- Fieldwork Phase: The longest phase; examiner-in-charge supervises the day-to-day activities of the onsite audit team.
- Preliminary Audit Findings: Audit team and agency discuss each audit segment’s findings and conclusions.
- Closing Conference: Audit team and agency officials discuss the findings and recommendations from the preliminary audit findings.
- Agency Response: Agency responds to the draft within 30 days with its official position or factual differences.
- Agency Corrective Action: Agency reports to the State Comptroller the corrective action taken to address audit recommendations.