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
City, Statewide Audit, Town, Village | Other

May 6, 2025 –

More than one in four adults in the United States have some type of disability and more than one in 10 have a mobility disability with serious difficulty walking or climbing stairs. According to the ADA Update: A Primer for State and Local Governments, “by the year 2030, approximately 71.5 million baby boomers will be over age 65 and will need services and surroundings that meet their age-related physical needs.” In New York State, almost 27 percent of adults, or about 4 million New Yorkers, have some form of disability.

Fire Company or Department | General Oversight

May 2, 2025 –

The Board must provide oversight to ensure financial operations are properly managed. This includes ensuring comprehensive records are maintained, duties are appropriately segregated or compensating controls implemented to safeguard funds, and auditing records and reports to detect discrepancies.

Fire District | Employee Benefits

April 25, 2025 –

The Board did not pay ALS employees only the amounts to which they were entitled. The Board overpaid its 13 ALS employees a total of $9,386. A lack of oversight and inadequate controls led to the overpayments occurring.

Industrial Development Agency | Other

April 25, 2025 –

The Board and AIDA officials did not properly approve and monitor projects. The Board and AIDA officials did not review all supplemental documentation for project approval or properly monitor the 16 active projects.

Town | Other

April 25, 2025 –

Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest in non-payroll disbursements.

Town | General Oversight

April 25, 2025 –

The Board and Town officials did not properly manage financial operations, and the Board did not provide adequate oversight.

Town | Records and Reports

April 25, 2025 –

Determine whether the Town of Perth (Town) Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.

Village | Information Technology

April 25, 2025 –

The Village Board (Board) and officials did not establish adequate controls to safeguard IT systems or develop adequate IT policies or procedures. In addition, the Board did not develop and adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of services, periodically test backups or provide IT security awareness training. As a result, Village officials cannot be assured that Village IT systems are secured and protected against unauthorized use, access and loss, and there is an increased risk that officials could lose important data and suffer a serious interruption in operations.

Town | Financial Condition

April 18, 2025 –

The Board adopted unrealistic budgets. The budgets underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance the budgets because purported revenues were not sufficient to fund operations. However, operating surpluses occurred which resulted in an unplanned increase in fund balance. Furthermore, the Board did not have written multiyear capital or financial plans or a written fund balance or reserve policy in place to guide the Board’s decisions regarding appropriate fund balance and reserve fund levels. As a result, more taxes may have been levied than were needed to fund the Town’s operations.

Town | Other

April 18, 2025 –

The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in implementing our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), released in March 2020.

County | Other

April 18, 2025 –

Our objective was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through December 31, 2024.

School District | Other

April 11, 2025 –

The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget.

Town | Cash Receipts

April 11, 2025 –

Determine whether transfer station collections were adequately supported, recorded and remitted in a timely manner.

Village | Other

April 11, 2025 –

The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget.

Village | Other

April 4, 2025 –

The purpose of our review was to assess the Village of Montgomery’s (Village’s) progress, as of July 2024, in implementing our recommendations in the audit report Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50), released in July 2021. The audit determined that the Board of Trustees (Board) did not provide adequate oversight of the Treasurer’s financial operations. The audit included six recommendations to help the Board and officials monitor and improve oversight of financial operations in the Treasurer’s office, including ensuring that the Treasurer’s office complies with water and sewer Village laws and codes.

Fire District | General Oversight

April 4, 2025 –

Determine whether the Wallace Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations.

Fire District | Other

April 4, 2025 –

The purpose of our review was to assess the Henrietta Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report Henrietta Fire District – Financial Condition (2021M-27) released in July 2021.

School District | Inventories

April 4, 2025 –

Determine whether Locust Valley Central School District (District) officials maintained a complete and accurate inventory of information technology (IT) equipment.

School District | Other

April 3, 2025 –

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s adopted 2024-25 budget were reasonable.

County, Local Development Corporation | Other

March 28, 2025 –

The purpose of our review was to assess the Warren County Local Development Corporation’s (Corporation) progress, as of December 2024, in implementing our recommendations in the audit report Warren County Local Development Corporation – Revolving Loan Program (2021M-102), released in December 2021.