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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4132 Audits Found

Village | Financial Condition

Village of Suffern – Budget Review (B26-6-3)

April 10, 2026 –

The purpose of our budget review was to provide an independent evaluation of the tentative 2026-27 budget.

School District | Financial Condition

Wyandanch Union Free School District – Budget Review (B26-7-2)

April 10, 2026 –

The purpose of our budget review was to provide an independent evaluation of the proposed 2026-27 budget.

Town | Information Technology

Town of Plattekill – Information Technology (2025M-132)

April 10, 2026 –

Did the Town of Plattekill (Town) Town Board (Board) and Town Supervisor (Supervisor) adequately manage the Town’s network user accounts and develop adequate controls to safeguard information technology (IT) resources?

Fire Company or Department | Cash Disbursements

South Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)

April 10, 2026 –

Did the South Hornell Fire Protection Company, Inc. (Company) Executive Board (Board) and membership ensure disbursements were supported, appropriate and authorized?

Fire Company or Department | Cash Disbursements, Cash Receipts, Records and Reports

Cicero Volunteer Fire Department - Financial Activities (2025M-138)

April 10, 2026 –

Did Cicero Volunteer Fire Department (Department) officials ensure that financial activities were properly recorded and reported and funds were safeguarded?

Statewide Audit, Town | General Oversight

Town of Clermont – Transparency of Fiscal Activities (S9-25-27)

April 10, 2026 –

Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?

City | Payroll/Employee Benefits

City of Mechanicville – Separation Payments (2025M-59)

April 3, 2026 –

Did City of Mechanicville (City) officials ensure that employees’ separation payments were accurate?

Fire District, Statewide Audit | General Oversight

Plainville Fire District – Audit Follow-Up (2021M-31-F)

April 3, 2026 –

The purpose of our review was to assess the Plainville Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Plainville Fire District – Board Oversight (2021M-91), released in October 2021.

Village | Financial Condition, Records and Reports

Village of Sherburne – Budgeting (2025M-83)

April 3, 2026 –

Did the Village of Sherburne (Village) Board of Trustees (Board) develop realistic budgets?

Fire District, Statewide Audit | General Oversight

Woodbourne Fire District – Audit Follow-Up (2023M-98-F)

April 3, 2026 –

The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report Woodbourne Fire District – Board Oversight (2023M-98), released in December 2023.

City | Records and Reports

City of Mechanicville – Financial Oversight (2025M-78)

April 3, 2026 –

Did the City of Mechanicville (City) Mayor and officials provide adequate oversight of financial operations?

Village | Payroll/Employee Benefits

Village of Youngstown – Employee Benefits and Payroll (2025M-123)

April 3, 2026 –

Did Village of Youngstown (Village) officials maintain leave records and make payroll payments that were accurate, properly approved and adequately supported?

Village | Purchasing

Village of Churchville – Procurement (2025M-140)

April 3, 2026 –

Did Village of Churchville (Village) officials seek competition for the procurement of goods and services?

Village | Records and Reports

Village of Victory – Records and Reports (2025M-94)

April 3, 2026 –

Did the Village of Victory (Village) Clerk-Treasurer maintain accurate, complete and timely accounting records and reports?

School District | Information Technology

South Orangetown Central School District – Audit Follow-Up (2022M-24-F)

April 3, 2026 –

The purpose of our review was to assess the South Orangetown Central School District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report South Orangetown Central School District – Network User Accounts (2022M-24), released in August 2022.

City | Purchasing

City of Mechanicville – Procurement (2025M-60)

April 3, 2026 –

Did City of Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and good business practices?

Off-Track Betting | Financial Condition

Western Regional Off-Track Betting Corporation – Financial Management (2025M-121)

April 1, 2026 –

Did the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) and Corporation management adequately plan and monitor financial operations?

Town | Records and Reports

Town of Cato – Supervisor’s Records and Reports (2025M-141)

March 27, 2026 –

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

Fire Company or Department | Inventories

East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)

March 27, 2026 –

Did the East Norwich Volunteer Fire Company Number 1 (Company) officials adequately monitor fuel inventory for loss, waste or misuse?

City | Records and Reports

City of Ithaca – Records and Reports (2025M-114)

March 27, 2026 –

Did City of Ithaca (City) officials maintain complete, accurate and timely accounting records and reports?

Statewide Audit, Town | General Oversight

Town of Brant – Transparency of Fiscal Activities (S9-25-23)

March 20, 2026 –

Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?

School District | Information Technology

Chittenango Central School District – Audit Follow-Up (2023M-155-F)

March 20, 2026 –

The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), released in March 2024.

Fire District, Statewide Audit | General Oversight

Truxton Fire District – Audit Follow-Up (2022M-123-F)

March 20, 2026 –

The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Truxton Fire District – Board Oversight (2022M-123), released in November 2022.

Fire Company or Department | Cash Disbursements, Cash Receipts, Records and Reports

Cincinnatus Fire Department – Financial Management (2025M-91)

March 20, 2026 –

Did Cincinnatus Fire Department (Department) treasurers and membership ensure that financial activities were properly recorded and supported and that money was safeguarded?

BOCES | Information Technology, Inventories

Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)

March 20, 2026 –

Did Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans BOCES) officials properly monitor and manage MiFi usage billings?