Understanding the Audit Process

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.
A flywheel that has a number assigned to each section going in a clockwise direction. The caption, The Audit Process, is in the center.

The Audit Process

  1. Opening Conference: Agency officials are informed about the audit process and are offered an opportunity for input.
  2. Preliminary Audit Survey: Audit team surveys organizational and program information.
  3. Fieldwork Phase: The longest phase; examiner-in-charge supervises the day-to-day activities of the onsite audit team.
  4. Preliminary Audit Findings: Audit team and agency discuss each audit segment’s findings and conclusions.
  5. Closing Conference: Audit team and agency officials discuss the findings and recommendations from the preliminary audit findings.
  6. Agency Response: Agency responds to the draft within 30 days with its official position or factual differences.
  7. Agency Corrective Action: Agency reports to the State Comptroller the corrective action taken to address audit recommendations.

More details on the audit process and the State Comptroller's constitutional and statutory authority.

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