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Audits of Local Governments

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
County | Purchasing

Lewis County – Purchase Cards (2024M-41)

July 26, 2024 –

Determine whether Lewis County’s (County) purchase card charges were properly approved, supported and for appropriate purposes.

City | Employee Benefits

City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)

July 26, 2024 –

Determine whether City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation payments and health insurance buyouts were accurate.

School District | Employee Benefits

Newark Central School District – Employee Benefits (2024M-40)

July 19, 2024 –

Determine whether Newark Central School District (District) officials accurately calculated separation payments.

School District | Cash Receipts

Lindenhurst Union Free School District – Collections (2024M-24)

July 19, 2024 –

Determine whether Lindenhurst Union Free School District (District) officials ensured that funds collected from recreational and educational programs were properly recorded, deposited and reported.

City | Other

City of Yonkers – Budget Review (B24-6-7)

July 12, 2024 –

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

Town | Information Technology, Records and Reports

Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)

July 12, 2024 –

Determine whether the Town of Lancaster (Town) Supervisor (Supervisor) adequately performed his financial duties.

Town | Capital Projects

Town of Stafford – Capital Projects (2024M-17)

July 12, 2024 –

Determine whether the Town of Stafford (Town) Town Board (Board) properly authorized and monitored capital project activity.

School District | Medicaid

Rensselaer City School District – Medicaid Reimbursements (2024M-42)

July 12, 2024 –

Determine whether the Rensselaer City School District (District) officials claimed Medicaid reimbursements to which the District was entitled.

BOCES | Other, Revenues

Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)

July 12, 2024 –

Determine whether Franklin-Essex-Hamilton Board of Cooperative Educational Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and North Franklin Educational Center (NFEC) capital improvement project (project).

Town | Claims Auditing, Other, Purchasing

Town of Franklinville – Procurement (2024M-56)

July 12, 2024 –

Determine whether Town of Franklinville (Town) officials complied with the requirements of the Town's procurement policy.

Village | Claims Auditing

Village of Elmira Heights – Claims Auditing (2024M-44)

July 12, 2024 –

Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited claims.

City | Financial Condition, Other

City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)

July 3, 2024 –

The purpose of our review was to assess the City of Little Falls’ (City’s) progress, as of March 2024, in implementing our recommendations in the audit report released in June 2021.

School District | Inventories

Scio Central School District – Capital Assets (2024M-45)

July 3, 2024 –

Determine whether Scio Central School District (District) officials maintained complete and accurate capital asset records.

Village | Records and Reports

Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)

July 3, 2024 –

Determine whether the Village of Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances.

Town | Purchasing

Town of Gorham – Procurement (2024M-7)

June 28, 2024 –

Determine whether Town of Gorham (Town) officials made procurements in accordance with Town policy, statutory requirements and good business practices.

Village | Claims Auditing

Village of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)

June 28, 2024 –

The purpose of our review was to assess the Village of Herkimer’s (Village’s) progress, as of March 2024, in implementing our recommendations in the audit report released in August 2019.

School District | Other

Farmingdale Union Free School District – Payroll (2024M-22)

June 28, 2024 –

Determine whether Farmingdale Union Free School District (District) officials properly monitored, approved and controlled overtime.

Town | Financial Condition, Other

Town of Gorham – Budgeting (2023M-181)

June 28, 2024 –

Determine whether the Town of Gorham (Town) Board (Board) adopted realistic budgets.

Charter School | Cash Disbursements

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

June 28, 2024 –

Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll disbursements (disbursements) were properly reviewed and approved, supported and for appropriate School purposes.

School District | Other

Rye City School District – Payroll (2024M-2)

June 21, 2024 –

Determine whether Rye City School District (District) officials ensured overtime was properly budgeted, approved, monitored, recorded, and paid.