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 | Clerks

Town of Willsboro – Town Clerk/Tax Collector (2025M-92)

November 26, 2025 –

Did the Town of Willsboro (Town) Town Clerk/Tax Collector (Clerk) properly record, deposit, report and remit collections?

Town | Other

Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)

November 26, 2025 –

Did the Town of Guilderland (Town) officials properly budget for and allocate sales tax revenue?

Town | Inventories

Town of Lockport – Asphalt Millings Inventory (2025M-55)

November 26, 2025 –

Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly safeguard and account for asphalt millings (millings) inventory and sales?

Town | Inventories

Town of Lockport – Fuel Inventory (2025M-54)

November 26, 2025 –

Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly safeguard and account for fuel inventory?

Town | Cash Receipts, Revenues

Town of Lockport – Culvert Pipe Fee Collections (2025M-57)

November 26, 2025 –

Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees (installation fees)?

Town | Information Technology

Town of Guilderland – Information Technology (2025M-61)

November 26, 2025 –

Did Town of Guilderland (Town) officials adequately secure and protect information technology (IT) assets against unauthorized use, access and loss?

Town | Cash Receipts, Revenues

Town of Lockport – Building Permit Fee Collections (2025M-56)

November 26, 2025 –

Did the Town of Lockport (Town) Building Inspector (Inspector) properly manage building permit fee collections?

Town | Financial Condition

Town of Hornellsville – Financial Management (2025M-102)

November 21, 2025 –

Did the Town of Hornellsville (Town) Town Board (Board) effectively manage fund balance?

Town | Other

Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)

November 21, 2025 –

Did the Town of Kingsbury (Town) Board (Board) and officials develop and adopt a multiyear financial plan and fund balance and reserve policies?

City | Other

City of Dunkirk – Budget Review (B25-1-8)

November 21, 2025 –

The purpose of our review was to provide an independent evaluation of the City’s proposed budget for 2026.

County, Industrial Development Agency | Other

Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)

November 21, 2025 –

WCIDA officials ensured PILOTs they calculated were accurate and in compliance with the PILOT agreements.

Town | Other

Town of Danby – Audit Follow-Up (2022M-127-F)

November 21, 2025 –

The purpose of our review was to assess the Town of Danby’s (Town’s) progress, as of August 2025, in implementing our recommendations in the audit report Town of Danby – Claims Processing and Procurement (2022M-127), released in December 2022.

School District | Other

Seaford Union Free School District – Capital Assets (2024M-112)

November 21, 2025 –

Did Seaford Union Free School District (District) officials maintain complete and accurate capital asset records?

City | Other

City of Little Falls – Budget Review (B25-3-9)

November 20, 2025 –

The purpose of our review was to complete an independent evaluation of the City’s tentative budget for 2026.

School District | Other

Hunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)

November 14, 2025 –

The purpose of our review was to assess the Hunter-Tannersville Central School District’s (District’s) progress, as of June 2025, in implementing our recommendations in the audit report Hunter- Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125), released in November 2022.

Town | Other

Town of Cherry Valley – Budget Review (B25-4-7)

November 7, 2025 –

The purpose of our review was to provide an independent evaluation of the Town’s preliminary 2026 budget.

Fire District | General Oversight

Richburg-Wirt Fire District – Board Oversight (2025M-73)

November 7, 2025 –

Did the Richburg-Wirt Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of financial operations?

School District | Other

West Irondequoit Central School District – Emergency Drills (2025M-85)

November 7, 2025 –

Did West Irondequoit Central School District (District) officials properly conduct and report emergency drills?

Fire District | Other

Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)

November 7, 2025 –

Did Town of Elmira Fire District No. 1 (District) officials establish long-term capital and financial plans?

Fire District, Statewide Audit | Other

Newark Valley Fire District – Audit Follow-Up (2020M-30-F)

November 7, 2025 –

The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report Newark Valley Fire District – Board Oversight (2020M-30), released in May 2020.