New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued.

Building Access in 20 Schools

Auditors conducted 20 school district and boards of cooperative educational services (schools) audits between December 2025 and May 2026 and found that most schools did not properly manage and monitor building access accounts and devices. As a result, there were potential risks for unauthorized access to the schools’ buildings, compromising building security and safety for students, teachers, staff and visitors. Individual reports for each school district were issued, as well as this report summarizing the overall findings.

Audit Follow-Up Reviews for 20 Fire Districts

The State Comptroller’s office previously issued 20 fire district audits and conducted this follow up to determine if the fire district implemented those recommended. Auditors determined that district officials did not fully implement 121 of the 163 recommendations (74%), leaving operations and taxpayer resources vulnerable to inefficiencies and fraud.

Bloomington Fire District – Transparency of Fiscal Activities (Ulster County)

The board did not obtain an audit of the treasurer’s financial records for fiscal year 2025. According to district officials, the last board-obtained audit of the treasurer’s records was for fiscal year 2017. In addition, the treasurer did not prepare and file the 2025 annual financial report (AFR) with the State Comptroller’s office within 60 days after the fiscal year end as required by state law. Prior to this audit, the treasurer last filed the AFR for fiscal year 2017.

Le Roy Fire District – Purchasing: Travel, Meals and Refreshments (Genesee County)

The board did not adequately oversee the district’s travel, meal and refreshment purchases to ensure they were properly supported with documentation, complied with district policies and served legitimate district purposes. Of the 134 purchases totaling approximately $23,000 that auditors reviewed, 117 purchases worth $22,100 contained one or more exceptions. As a result, district officials paid approximately $17,000 for purchases that were unnecessary or not appropriate. The purchases accounted for 74% of the travel, meal and refreshments purchases made during the audit.

Palmyra-Macedon Central School District – Information Technology (IT) Asset Management (Ontario County and Wayne County)

District officials did not appropriately inventory, track and safeguard IT assets. Because the board of education did not adopt an IT asset inventory policy, district officials lacked detailed guidance for the maintenance of IT asset inventory records. As a result, the director did not maintain complete, accurate and up-to-date inventory records to properly account for IT assets.

Town Line Fire Department – Capital Projects (Erie County)

The board and president did not properly plan and manage the capital project. By adopting a written multiyear capital plan, creating a detailed and itemized budget, approving all change orders and adhering to the department’s purchasing policy, they could have gained a clearer understanding of the project’s requirements. This would have allowed for a more accurate cost estimate and timeline, which could have avoided unnecessary costs. Consequently, the treasurer paid approximately $1.6 million in project expenses, which surpassed the initially estimated costs of $1 million.

Village of Moravia – Treasurer’s Records and Reports (Cayuga County)

The treasurer did not prepare and maintain complete, accurate and timely records and reports. As a result, the board of trustees did not have reliable financial information to effectively manage the village’s financial operations, which increased the risk that errors, irregularities and misuse of village resources could occur and remain undetected.

Village of Walden – Payroll and Employee Benefits (Orange County)

Village officials did not consistently ensure that employee payroll and leave accruals were accurate, properly approved and adequately supported. Weaknesses in payroll oversight and internal controls reduced accountability and transparency, and contributed to at least $144,767 in unsupported payroll payments, leave accruals and employee benefits.

Wayne County Industrial Development Agency (WCIDA) – Website Transparency

WCIDA officials generally maintained a transparent website. However, auditors identified minor issues that they reviewed with WCIDA officials.

Ravena-Coeymans-Selkirk Union Free School District – Audit Follow-Up Review (Albany County and Greene County)

The purpose of the review was to assess the district’s progress in implementing recommendations in Ravena-Coeymans-Selkirk Central School District – Lead Testing and Reporting, released in July 2025. Of the audit’s seven recommendations, district officials fully implemented three recommendations related to reporting and recordkeeping and partially implemented four recommendations related to sampling, testing, remediation and review of the district’s lead testing program. Until the remaining recommendations are fully implemented, district officials cannot ensure that all applicable water outlets are identified and tested or appropriately secured against use. As a result, students and staff could consume water from outlets that have not been tested and could potentially exceed the lead action level.