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
Town | Information Technology

Town of Horseheads – Information Technology (2025M-109)

February 27, 2026 –

Did Town of Horseheads (Town) officials adequately manage network and local user accounts, develop an information technology (IT) contingency plan, and provide adequate IT security awareness training to staff?

Fire District | Claims Auditing, Other, Records and Reports

Great River Fire District – Treasurer Reports (2025M-125)

February 27, 2026 –

Did the Great River Fire District (District) Treasurer provide the Board of Fire Commissioners (Board) with complete and accurate financial reports?

School District | Financial Condition, Revenues

Lawrence Union Free School District – Financial Management (2025M-115)

February 20, 2026 –

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

School District | Information Technology

Syracuse City School District – Information Technology (2025M-129)

February 20, 2026 –

Did Syracuse City School District (District) officials adequately manage nonstudent network user accounts and develop and adopt an information technology (IT) contingency plan?

Fire District | Revenues

Beekmantown Fire District No. 1 – Investment Program (2025M-69)

February 13, 2026 –

Did Beekmantown Fire District No. 1 (District) officials develop and manage a comprehensive investment program?

Village | Financial Condition, Other

Village of Churchville – Financial Management (2025M-128)

February 13, 2026 –

Did the Village of Churchville (Village) Board of Trustees (Board) effectively manage fund balance?

Fire District | General Oversight

Beekmantown Fire District No. 1 – Board Oversight (2025M-70)

February 13, 2026 –

Did the Beekmantown Fire District No. 1 (District) Board of Fire Commissioners (Board) adequately oversee the District’s financial operations?

School District | Financial Condition, Other

Newburgh Enlarged City School District – Financial Management (2025M-32)

February 6, 2026 –

Did the Newburgh Enlarged City School District (District) Board of Education (Board) and officials effectively manage fund balance and reserve funds?

Statewide Audit, Town | General Oversight, Records and Reports

Town of Palermo – Transparency of Fiscal Activities (S9-25-22)

January 30, 2026 –

Did the Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?

Fire District | Records and Reports

Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)

January 30, 2026 –

Did the Caneadea Fire District (District) Secretary/Treasurer (Treasurer) record and report financial transactions in a timely and accurate manner?

Fire Company or Department | General Oversight

Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)

January 23, 2026 –

Did the Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation (Certificate) and provide adequate financial oversight of Company operations?

Village | Other

Village of Washingtonville – Budget Review (B26-6-1)

January 22, 2026 –

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2026-27 tentative budget were reasonable.

Fire District | Other

Upper Jay Fire District – Audit Follow-Up (2023M-24-F)

January 16, 2026 –

The purpose of our review was to assess the Upper Jay Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Upper Jay Fire District – Board Oversight (2023M-24), released in May 2023.

Fire District | General Oversight

Scarborough Fire District – Board Oversight (2025M-117)

January 16, 2026 –

Did the Scarborough Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial operations?

Charter School | Claims Auditing, Other

Primary Hall Preparatory Charter School – Debit Cards (2024M-159)

January 16, 2026 –

Determine whether the Primary Hall Preparatory Charter School (School) debit card charges were properly approved, adequately supported and for School purposes.

Fire District | Records and Reports

Arkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)

January 16, 2026 –

Did the Arkport Joint Fire District (District) Treasurer record and report receipts and disbursements accurately and in a timely manner?

Fire District | Cash Disbursements

Hillsdale-Copake Fire District – Cash Disbursements (2025M-111)

January 9, 2026 –

Did the Hillsdale-Copake Fire District (District) Board of Commissioners (Board) provide adequate oversight of disbursements?

Fire District | Purchasing

Nichols Joint Fire District – Procurement (2025M-103)

January 9, 2026 –

Did Nichols Joint Fire District (District) Board of Fire Commissioners (Board) and officials use a competitive process to procure goods and services?

Fire District | Other

Crown Point Fire District – Audit Follow-Up (2024M-29-F)

January 9, 2026 –

The purpose of our review was to assess the Crown Point Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Crown Point Fire District – Board Oversight (2024M-29), released in May 2024.

Fire District | General Oversight

North Creek Fire District – Board Oversight (2025M-86)

December 31, 2025 –

Did the North Creek Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District financial activities?

Fire District | Claims Auditing

Mattituck Fire District – Claims Audit (2025M-48)

December 31, 2025 –

Did the Board of Fire Commissioners (Board) of the Mattituck Fire District (District) effectively audit claims before payment?

Fire District | Other

Center Moriches Fire District – Fiscal Transparency (2025M-113)

December 31, 2025 –

Did the Center Moriches Fire District (District) Board of Commissioners (Board) obtain an annual audit of the District’s records and ensure that the Treasurer filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC)?

County | Financial Condition

Steuben County – Financial Management (2025M-127)

December 31, 2025 –

Did Steuben County (County) officials effectively manage the County’s fund balance?

Fire District | Other

Montauk Fire District – Audit Follow-Up (2024M-117-F)

December 31, 2025 –

The purpose of our review was to assess the Montauk Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Montauk Fire District – Board Oversight (2024M-117), released in December 2024.

Fire District | Other

Monsey Fire District – Audit Follow-Up (2020M-62-F)

December 31, 2025 –

The purpose of our review was to assess the Monsey Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Monsey Fire District – Board Oversight (2020M-62), released in July 2024.