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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
Court and Trust | Other

Orleans County – Court and Trust Funds (2024-C&T-6)

December 13, 2024 –

The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, 2024.

School District | Financial Condition

Gowanda Central School District – Financial Management (2024M-104)

December 13, 2024 –

Determine whether the Gowanda Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.

County, Industrial Development Agency | Other

Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)

December 13, 2024 –

The purpose of our review was to assess the Chenango County Industrial Development Agency’s (CCIDA’s) progress, as of November 2024, in implementing our recommendations in the audit report released in April 2022.

School District | Financial Condition, Other

Caledonia-Mumford Central School District – Financial Management (2024M-101)

December 6, 2024 –

Determine whether the Caledonia-Mumford Central School District (District) Board of Education (Board) and District officials effectively managed fund balance.

City | Other

City of Dunkirk – Budget Review (B24-1-10)

November 27, 2024 –

The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025.

Village | Cash Receipts

Village of North Haven – Collections (2024M-99)

November 27, 2024 –

Determine whether Village of North Haven (Village) officials ensured collections were properly collected, recorded and deposited.

Village | Clerks, Other

Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)

November 27, 2024 –

Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and maintained complete, accurate and timely accounting records and reports.

Town | General Oversight

Town of Volney – Financial Operations Oversight (2024M-93)

November 22, 2024 –

Determine whether the Town of Volney (Town) Town Supervisor (Supervisor) performed his financial responsibilities and the Town Board (Board) provided adequate oversight of financial operations.

Town | Purchasing

Town of Oxford – Procurement (2024M-88)

November 22, 2024 –

Determine whether the Town of Oxford (Town) officials used a competitive process to procure goods and services.

School District | Purchasing

Oakfield-Alabama Central School District – Procurement (2024M-103)

November 22, 2024 –

Determine whether the Oakfield-Alabama Central School District (District) officials complied with New York State General Municipal Law (GML) and District policy when procuring goods and services.

School District | Records and Reports

Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)

November 22, 2024 –

Determine whether Randolph Academy Union Free School District (District) officials maintained complete and accurate capital asset inventory records.

City | Other

City of Newburgh – Budget Review (B24-6-9)

November 15, 2024 –

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s 2025 proposed budget were reasonable.

County, Industrial Development Agency | Other

Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)

November 15, 2024 –

The purpose of our review was to assess the Jefferson County Industrial Development Agency’s (JCIDA) progress, as of July 2024, in implementing our recommendations in the audit report released in October 2020.

Village | Clerks

Village of Sloan – Clerk-Treasurer (2024M-109)

November 15, 2024 –

Determine whether the Village of Sloan (Village) Clerk-Treasurer recorded and reported financial transactions accurately and in a timely manner.

School District | Information Technology

Edgemont Union Free School District – Information Technology (2024M-37)

November 8, 2024 –

Determine whether Edgemont Union Free School District (District) officials disabled unnecessary user accounts in a timely manner.

Fire District | Other

Otisco Fire District – Audit Follow-Up (2016M-415-F)

November 8, 2024 –

The purpose of our review was to assess the District’s progress, as of July 2024, in implementing our recommendations in the audit report released in February 2017.

City | Other

City of Lockport – Budget Review (B24-1-8)

November 8, 2024 –

The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025.

Town | Records and Reports

Town of Albion – Supervisor’s Records and Reports (2024M-111)

November 8, 2024 –

Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained complete and accurate accounting records and provided reliable financial reports to the Town Board (Board).

Fire District | Other

Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)

November 8, 2024 –

Determine whether the Caledonia Joint Fire District (District) Board of Fire Commissioners (Board) and District officials properly planned for long-term financial and capital needs.

Fire District | Other

Livonia Joint Fire District – Audit Follow-Up (2021M-97-F)

November 1, 2024 –

The purpose of our review was to assess the Livonia Joint Fire District’s (District) progress, as of September 2024, in implementing our recommendations in the audit report released in September 2021.