Audit Objective
Did Wayne County Industrial Development Agency (WCIDA) officials maintain a transparent website?
Audit Period
January 1, 2025 – June 12, 2026
Understanding the Audit Area
Maintaining a complete, accurate and transparent website provides taxpayers and other interested parties with access to information needed to understand and evaluate an Industrial Development Agency’s (IDA) operation, finances, governance and projects. Providing this information promotes accountability and transparency and helps foster public confidence in an IDA’s operations.
For 2025, WCIDA officials reported 35 active projects with project costs totaling $265 million and a net employment change of 482 jobs to the Authorities Budget Office (ABO). WCIDA records indicate, in calendar year 2026, officials had 39 projects.
Audit Summary
WCIDA officials generally maintained a transparent website. However, we identified minor issues that we reviewed with WCIDA officials.
Sensitive information technology (IT) control weaknesses were communicated confidentially to officials.
The report includes one recommendation that, if implemented, will improve WCIDA’s website transparency processes so that the public can easily navigate through the website to make informed decisions.
This audit was conducted pursuant to Article X, Section 5 of the State Constitution and the Office of the New York State Comptroller’s (OSC’s) authority as set forth in Article 3 of the New York State General Municipal Law (GML). The audit’s methodology and standards are included in Appendix C.
The WCIDA Board (Board) has the responsibility to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this report should be prepared and provided to OSC within 90 days, pursuant to Section 35 of GML. For more information on preparing and filing the CAP, please refer to the OSC brochure, Responding to an OSC Audit Report, which was provided with the draft audit report. The Board is encouraged to make the CAP available for public review in the Agency’s office.