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
School District | Financial Condition

March 26, 2021 –

Officials effectively managed most aspects of financial condition.

Fire District | Records and Reports

March 26, 2021 –

The Treasurer did not file annual financial reports with OSC for fiscal years 2015-2019 in compliance with General Municipal Law.

School District | Purchasing

March 26, 2021 –

District officials generally used a competitive process to procure goods and services. However, they did not periodically seek competition for professional services.

Town | Purchasing

March 26, 2021 –

Town officials generally did not seek competition when purchasing goods and services.

Fire District | General Oversight

March 26, 2021 –

The Board did not provide adequate financial operations oversight.

School District, Statewide Audit | Other

March 23, 2021 –

District websites did not always provide the public with transparent and comprehensive financial information. Often, required and important financial information was not posted or posted in hard to find locations. Therefore, taxpayers and other interested parties did not have readily available information to make informed decisions.

School District, Statewide Audit | Other

March 23, 2021 –

District websites did not always provide the public with transparent and comprehensive financial information. Often, required and important financial information was not posted or posted in hard to find locations. Therefore, taxpayers and other interested parties did not have readily available information to make informed decisions.

School District, Statewide Audit | Other

March 23, 2021 –

District websites did not always provide the public with transparent and comprehensive financial information. Often, required and important financial information was not posted or posted in hard to find locations. Therefore, taxpayers and other interested parties did not have readily available information to make informed decisions.

School District, Statewide Audit | Other

March 23, 2021 –

District websites did not always provide the public with transparent and comprehensive financial information. Often, required and important financial information was not posted or posted in hard to find locations. Therefore, taxpayers and other interested parties did not have readily available information to make informed decisions.

School District, Statewide Audit | Other

March 23, 2021 –

Determine whether the 13 school districts examined used their resources to maintain a website that provided the public with transparent and comprehensive financial information

School District, Statewide Audit | Other

March 23, 2021 –

District websites did not always provide the public with transparent and comprehensive financial information. Often, required and important financial information was not posted or posted in hard to find locations. Therefore, taxpayers and other interested parties did not have readily available information to make informed decisions.

School District, Statewide Audit | Other

March 23, 2021 –

District websites did not always provide the public with transparent and comprehensive financial information. Often, required and important financial information was not posted or posted in hard to find locations. Therefore, taxpayers and other interested parties did not have readily available information to make informed decisions.

School District, Statewide Audit | Other

March 23, 2021 –

District websites did not always provide the public with transparent and comprehensive financial information. Often, required and important financial information was not posted or posted in hard to find locations. Therefore, taxpayers and other interested parties did not have readily available information to make informed decisions.

School District, Statewide Audit | Other

March 23, 2021 –

District websites did not always provide the public with transparent and comprehensive financial information. Often, required and important financial information was not posted or posted in hard to find locations. Therefore, taxpayers and other interested parties did not have readily available information to make informed decisions.

School District, Statewide Audit | Other

March 23, 2021 –

District websites did not always provide the public with transparent and comprehensive financial information. Often, required and important financial information was not posted or posted in hard to find locations. Therefore, taxpayers and other interested parties did not have readily available information to make informed decisions.

School District, Statewide Audit | Other

March 23, 2021 –

District websites did not always provide the public with transparent and comprehensive financial information. Often, required and important financial information was not posted or posted in hard to find locations. Therefore, taxpayers and other interested parties did not have readily available information to make informed decisions.

School District, Statewide Audit | Other

March 23, 2021 –

District websites did not always provide the public with transparent and comprehensive financial information. Often, required and important financial information was not posted or posted in hard to find locations. Therefore, taxpayers and other interested parties did not have readily available information to make informed decisions.

School District, Statewide Audit | Other

March 23, 2021 –

District websites did not always provide the public with transparent and comprehensive financial information. Often, required and important financial information was not posted or posted in hard to find locations. Therefore, taxpayers and other interested parties did not have readily available information to make informed decisions.

School District, Statewide Audit | Other

March 23, 2021 –

District websites did not always provide the public with transparent and comprehensive financial information. Often, required and important financial information was not posted or posted in hard to find locations. Therefore, taxpayers and other interested parties did not have readily available information to make informed decisions.

City | Financial Condition

March 19, 2021 –

City officials did not maintain accurate and complete financial information to adequately manage operations.