Audits of Local Governments & Schools

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
Fire District | Financial Condition

July 24, 2026 –

Did the Blue Point Fire District (District) Board of Fire Commissioners (Board) effectively manage fund balance and reserve funds?

Fire District | Purchasing

July 24, 2026 –

Did Moravia Joint Fire District (District) officials ensure they procured goods and services in an economical manner?

Fire District | Claims Auditing

July 24, 2026 –

Did the Deansboro Fire District (District) Board of Fire Commissioners (Board) ensure claims were adequately supported, for proper District purposes and authorized before payment?

Fire District | Purchasing

July 24, 2026 –

Did the Big Flats Fire District No. 1 (District) Board of Fire Commissioners (Board) and officials use a competitive process to procure goods and services?

Fire Company or Department | Cash Disbursements

July 17, 2026 –

Did the Crystal Beach Volunteer Fire Department (Department) Treasurer (Treasurer) provide adequate oversight of Foreign Fire Insurance (FFI) tax proceeds?

Town | Information Technology, Inventories

July 17, 2026 –

Did Town of Amherst (Town) officials properly secure user account access to the network?

Fire Company or Department | Cash Disbursements, Cash Receipts

July 17, 2026 –

Did the Hannibal Fire Company (Company) Board of Directors (Board) provide oversight of Kartway racetrack (Kartway) fundraising activities?

Town | Payroll/Employee Benefits

July 17, 2026 –

Did Town of Amherst (Town) officials ensure employees received leave time benefits, stipends and separation payments consistent with collective bargaining agreements (CBA) and Town policies?

Village | General Oversight, Records and Reports

July 17, 2026 –

Did the Village of Richburg (Village) Board of Trustees (Board) conduct or provide for an annual audit of the Clerk-Treasurer’s financial records and reports, and did the Clerk-Treasurer file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?

Fire District, Statewide Audit | Claims Auditing, General Oversight

July 17, 2026 –

The purpose of our review was to assess the Cuddebackville Fire District’s (District) progress, as of March 2026, in implementing our recommendations in the audit report Cuddebackville Fire District – Board Oversight (2024M-94), released in February 2025.

School District, Statewide Audit | General Oversight

July 10, 2026 –

Did Auburn Enlarged City School District (District) officials properly manage and monitor building access accounts and devices?

Fire District | Purchasing

July 10, 2026 –

Did the Lake Mohegan Fire District (District) Board of Commissioners (Board) use a competitive process to procure goods and services?

Town | Cash Receipts

July 10, 2026 –

Did the Town of Cato (Town) Town Clerk/Tax Collector (Clerk) timely and accurately record, deposit, remit and report all collections?

Town | Records and Reports

July 3, 2026 –

Did the Town of Newcomb (Town) Supervisor (Supervisor) maintain complete and accurate accounting records and reports?

City | Financial Condition

July 3, 2026 –

The purpose of our budget review was to identify issues which impact the City of Yonkers’ (City) financial condition in the current and future years.

Fire District | Claims Auditing

July 3, 2026 –

Did the Sayville Fire District (District) Board of Commissioners (Board) properly audit and approve claims before payment?

School District | Financial Condition

July 3, 2026 –

Did the Levittown Union Free School District (District) Board of Education (Board) and District officials effectively manage fund balance?

Village | Records and Reports

July 3, 2026 –

Did Village of Owego (Village) officials maintain complete, accurate and timely accounting records and reports?

School District | Information Technology

July 3, 2026 –

The purpose of our review was to assess Copiague Union Free School District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report Copiague Union Free School District – Information Technology, 2023M-150, released in March 2024.

School District | Information Technology

June 26, 2026 –

The purpose of our review was to assess Uniondale Union Free School District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Uniondale Union Free School District – Information Technology, 2023M-61, released in October 2023.

Town | Inventories

June 26, 2026 –

Did the Town of Whitestown Highway Superintendent (Superintendent) adequately safeguard and account for diesel fuel, gasoline and motor oil inventories?

Town | Claims Auditing

June 26, 2026 –

Did the Town of Denmark (Town) Board (Board) properly audit and approve claims before payment?

Village | Cash Disbursements, Claims Auditing

June 26, 2026 –

Did Village of Unadilla (Village) officials ensure that disbursements were accurate, properly approved, supported and for proper Village purposes?

Town | Cash Management/Revenue

June 26, 2026 –

Did Town of Paris (Town) officials properly manage the billing, collection and enforcement activities associated with water and sewer user charges?

Fire District | Purchasing

June 26, 2026 –

Did Gorham Fire District (District) officials ensure the procurement of goods and services in an economical manner?