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
School District, Statewide Audit | General Oversight

August 28, 2026 –

Did Waterloo Central School District (District) officials properly manage and monitor building access accounts and devices?

Town | Payroll/Employee Benefits

August 28, 2026 –

Did the Town of Galway (Town) Board (Board) properly authorize and monitor salaries paid and benefits provided?

Fire District | Claims Auditing

August 28, 2026 –

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

School District, Statewide Audit | General Oversight

August 28, 2026 –

Did Malverne Union Free School District (District) officials properly manage and monitor building access accounts and devices?

Village | Financial Condition

August 28, 2026 –

Did the Village of South Glens Falls (Village) Board (Board) and officials develop and adopt realistic and structurally balanced budgets and effectively manage fund balance and reserves?

School District | Financial Condition

August 28, 2026 –

Did the Fulton City School District (District) Board of Education (Board) and District officials effectively manage the general fund's financial condition?

Town | Records and Reports

August 21, 2026 –

Did the Town of Portage (Town) Supervisor maintain complete, accurate and up-to-date accounting records and reports?

School District, Statewide Audit | General Oversight

August 21, 2026 –

Did Groton Central School District (District) officials properly manage and monitor building access accounts and devices?

Fire District | Claims Auditing

August 21, 2026 –

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

Town | Records and Reports

August 21, 2026 –

Did the Town of Rose (Town) Supervisors (Supervisor) maintain complete, accurate and up-to-date accounting records and reports?

Town | Information Technology

August 14, 2026 –

Did the Town of Wilton (Town) Town Comptroller (Comptroller) adequately safeguard network and cloud-based user account access from cybersecurity threats?

Fire District | Claims Auditing

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?

School District, Statewide Audit | General Oversight

August 14, 2026 –

Did East Rochester Union Free School District (District) officials properly manage and monitor building access accounts and devices?

School District, Statewide Audit | General Oversight

August 14, 2026 –

Did Union-Endicott Central School District (District) officials properly manage and monitor building access accounts and devices?

School District, Statewide Audit | General Oversight

August 14, 2026 –

Did Brentwood Union Free School District (District) officials properly manage and monitor building access accounts and devices?

Fire District | Claims Auditing, Records and Reports

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?

School District, Statewide Audit | General Oversight

August 14, 2026 –

Did Green Island Union Free School District (District) officials properly manage and monitor building access accounts and devices?

Fire Company or Department | General Oversight

August 14, 2026 –

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

School District, Statewide Audit | General Oversight

August 14, 2026 –

Did Onondaga Cortland Madison Board of Cooperative Educational Services (OCM BOCES) officials properly manage and monitor building access accounts and devices?

Village | Cash Management/Revenue, Cash Receipts

August 7, 2026 –

Did the Village of Medina (Village) Village Clerk-Treasurer (Clerk-Treasurer) ensure water and sewer user rents and fees (charges) were accurately billed, collected and deposited?

School District, Statewide Audit | General Oversight

August 7, 2026 –

Did Broadalbin-Perth Central School District (District) officials properly manage and monitor building access accounts and devices?

Fire Company or Department | Cash Disbursements, Cash Receipts

August 7, 2026 –

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

School District, Statewide Audit | General Oversight

August 7, 2026 –

Did Niskayuna Central School District (District) officials properly manage and monitor building access accounts and devices?

Village | Information Technology

August 7, 2026 –

Did the Village of Cassadaga (Village) Village Board (Board) and officials provide adequate governance to safeguard information technology (IT) assets from cybersecurity threats?

Village | Information Technology

August 7, 2026 –

Did the Village of Lacona (Village) Board and Village officials (officials) provide adequate governance to safeguard information technology (IT) assets from cybersecurity threats?