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
County, Industrial Development Agency | Other

December 13, 2024 –

The purpose of our review was to assess the Chenango County Industrial Development Agency’s (CCIDA’s) progress, as of November 2024, in implementing our recommendations in the audit report released in April 2022.

School District | Financial Condition, Other

December 6, 2024 –

Determine whether the Caledonia-Mumford Central School District (District) Board of Education (Board) and District officials effectively managed fund balance.

Village | Cash Receipts

November 27, 2024 –

Determine whether Village of North Haven (Village) officials ensured collections were properly collected, recorded and deposited.

Village | Clerks, Other

November 27, 2024 –

Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and maintained complete, accurate and timely accounting records and reports.

City | Other

November 27, 2024 –

The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025.

Town | Purchasing

November 22, 2024 –

Determine whether the Town of Oxford (Town) officials used a competitive process to procure goods and services.

School District | Purchasing

November 22, 2024 –

Determine whether the Oakfield-Alabama Central School District (District) officials complied with New York State General Municipal Law (GML) and District policy when procuring goods and services.

Town | General Oversight

November 22, 2024 –

Determine whether the Town of Volney (Town) Town Supervisor (Supervisor) performed his financial responsibilities and the Town Board (Board) provided adequate oversight of financial operations.

School District | Records and Reports

November 22, 2024 –

Determine whether Randolph Academy Union Free School District (District) officials maintained complete and accurate capital asset inventory records.

County, Industrial Development Agency | Other

November 15, 2024 –

The purpose of our review was to assess the Jefferson County Industrial Development Agency’s (JCIDA) progress, as of July 2024, in implementing our recommendations in the audit report released in October 2020.

City | Other

November 15, 2024 –

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s 2025 proposed budget were reasonable.

Village | Clerks

November 15, 2024 –

Determine whether the Village of Sloan (Village) Clerk-Treasurer recorded and reported financial transactions accurately and in a timely manner.

Town | Records and Reports

November 8, 2024 –

Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained complete and accurate accounting records and provided reliable financial reports to the Town Board (Board).

School District | Information Technology

November 8, 2024 –

Determine whether Edgemont Union Free School District (District) officials disabled unnecessary user accounts in a timely manner.

Fire District | Other

November 8, 2024 –

Determine whether the Caledonia Joint Fire District (District) Board of Fire Commissioners (Board) and District officials properly planned for long-term financial and capital needs.

City | Other

November 8, 2024 –

The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025.

Fire District | Other

November 8, 2024 –

The purpose of our review was to assess the District’s progress, as of July 2024, in implementing our recommendations in the audit report released in February 2017.

Fire District | Other

November 1, 2024 –

The purpose of our review was to assess the Livonia Joint Fire District’s (District) progress, as of September 2024, in implementing our recommendations in the audit report released in September 2021.

School District | Financial Condition, Other

November 1, 2024 –

Determine whether the Freeport Union Free School District’s (District) Board of Education (Board) and District officials properly managed fund balance and reserves.

School District | Claims Auditing, Other

November 1, 2024 –

Determine whether the Pavilion Central School District (District) claims auditor properly audited claims prior to payment.