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 | Cash Management/Revenue

September 11, 2026 –

Did Beekmantown Central School District (District) officials develop and manage a comprehensive investment program?

Village | Capital Projects

September 11, 2026 –

Did the Village of Groton (Village) Board of Trustees (Board) competitively procure the goods and services for a capital project (Project) that included a municipal building and fire station?

School District | Claims Auditing

September 11, 2026 –

Did South Huntington Union Free School District (District) officials ensure credit card charges were authorized, adequately supported, for valid District purposes and properly approved?

School District | Financial Condition

September 11, 2026 –

Did the Honeoye Central School District (District) Board of Education (Board) and District officials effectively manage fund balance?

City | Financial Condition

September 4, 2026 –

Did City of Olean (City) officials properly manage the City’s fund balance, and did the City Auditor (Auditor) properly record and report financial activity?

Fire District | General Oversight

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 | Records and Reports

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 Company or Department | Cash Management/Revenue

September 4, 2026 –

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

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?

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 | Payroll/Employee Benefits

August 28, 2026 –

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

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?

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?

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 | 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?

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

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?

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 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?