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.
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521 Audits Found

Fire Company or Department | Cash Management/Revenue

North Brookfield Volunteer Fire Department – Investments (2026M-57)

September 4, 2026 –

Did North Brookfield Volunteer Fire Department (Department) officials establish written policies and procedures for investing Department funds?

Fire District | Records and Reports

Springfield Fire District – Board Oversight (2026M-43)

September 4, 2026 –

Did the Springfield Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the Treasurer’s accounting records and financial reports?

Fire District | General Oversight

Hancock Rural Fire District – Board Oversight (2026M-29)

September 4, 2026 –

Did the Hancock Rural Fire District (District) Board of Fire Commissioners (Board) adequately oversee financial operations of the District by ensuring contracts were complete, adopting required policies, attending the required training and auditing the Treasurer’s records annually?

Fire District | Claims Auditing

Averill Park – Sand Lake Fire District No.2 – Claims Auditing (2026M-55)

August 28, 2026 –

Did the Averill Park – Sand Lake Fire District No. 2 (District) Board of Fire Commissioners (Board) properly audit claims?

Fire District | Claims Auditing

Snyder Fire District – Claims Auditing (2026M-44)

August 21, 2026 –

Did the Snyder Fire District (District) Board of Fire Commissioners (Board) properly audit claims before payment?

Fire Company or Department | General Oversight

Fort Johnson Volunteer Fire Company, Inc. – Board Oversight (2026M-10)

August 14, 2026 –

Did the Fort Johnson Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provide adequate oversight of financial operations?

Fire District | Claims Auditing

Hopkinton Fire District – Claims Auditing (2026M-68)

August 14, 2026 –

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

Fire District | Claims Auditing, Records and Reports

Ischua Fire District – Claims Auditing and Annual Financial Reports (2026M-47)

August 14, 2026 –

Did the Ischua Fire District (District) Board of Fire Commissioners (Board) properly audit claims prior to payment and did the District Treasurer (Treasurer) file Annual Financial Reports (AFRs) in a timely manner?

Fire Company or Department | Cash Disbursements, Cash Receipts

Moravia Volunteer Fire Company, Inc.– Treasurer (2026M-46)

August 7, 2026 –

Did the Moravia Volunteer Fire Company, Inc. (Company) Treasurer properly account for all receipts and disbursements?

Fire District | Claims Auditing

Deansboro Fire District – Claims Auditing (2026M-64)

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

Moravia Joint Fire District – Procurement (2026M-21)

July 24, 2026 –

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

Fire District | Purchasing

Big Flats Fire District No. 1 – Procurement (2026M-41)

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 District | Financial Condition

Blue Point Fire District – Financial Management (2026M-20)

July 24, 2026 –

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

Fire Company or Department | Cash Disbursements

Crystal Beach Volunteer Fire Department – Foreign Fire Insurance Tax Proceeds (2026M-24)

July 17, 2026 –

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

Fire Company or Department | Cash Disbursements, Cash Receipts

Hannibal Fire Company – Kartway Fundraising Activities (2024M-14)

July 17, 2026 –

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

Fire District, Statewide Audit | Claims Auditing, General Oversight

Cuddebackville Fire District – Audit Follow-Up (2024M-94-F)

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.

Fire District | Purchasing

Lake Mohegan Fire District – Procurement (2026M-31)

July 10, 2026 –

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

Fire District | Claims Auditing

Sayville Fire District – Claims Audit (2026M-18)

July 3, 2026 –

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

Fire District | Purchasing

Gorham Fire District – Procurement (2026M-37)

June 26, 2026 –

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

Fire District, Statewide Audit | General Oversight, Records and Reports

Town of Tompkins Fire District – Audit Follow-Up (2023M-33-F)

June 18, 2026 –

The purpose of our review was to assess the Town of Tompkins Fire District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report Town of Tompkins Fire District – Board Oversight (2023M-33), released in June 2023.

Fire District, Statewide Audit | General Oversight, Records and Reports

Fine Fire District – Audit Follow-Up (2023M-81-F)

June 12, 2026 –

The purpose of our review was to assess the Fine Fire District’s (District) progress, as of December 2025, in implementing our recommendations in the audit report Fine Fire District – Board Oversight (2023M-81), released in October 2023.

Fire District, Statewide Audit | Financial Condition, General Oversight

Theresa Fire District – Audit Follow-Up (2021M-60-F)

June 12, 2026 –

The purpose of our review was to assess the Theresa Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report Theresa Fire District – Board Oversight and Financial Management (2021M-60), released in August 2021.

Fire Company or Department | Records and Reports

Wrights Corners Fire Company, Inc. – Treasurer’s Records and Reports (2026M-12)

June 5, 2026 –

Did the Wrights Corners Fire Company, Inc. (Company) Treasurer (Treasurer) maintain complete financial records in a timely manner?

Fire Company or Department | Cash Receipts

Middlesex Hose Company, Inc. – Fundraising (2025M-148)

June 5, 2026 –

Did Middlesex Hose Company (Company) officials ensure that fundraising collections were properly recorded, reported and safeguarded?

Fire District | General Oversight

Machias Fire District – Financial Operations (2026M-14)

May 29, 2026 –

Did the Machias Fire District (District) Board of Fire Commissioners (Board) and Treasurer properly manage the District’s financial operations?