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 | Other

October 13, 2023 –

District officials were not aware that the Health Flexible Spending Arrangement (FSA) and Dependent Care Assistance Program (DCAP) administrator did not return forfeited funds totaling $25,701 to the District, as required. Because officials did not ensure the forfeited funds were returned, the funds were not available for the District's use.

BOCES | Information Technology

October 13, 2023 –

Although BOCES officials restricted user account access to the financial application, they did not adequately manage user account access to the network. As a result, BOCES had an increased risk that the network could be accessed by unauthorized individuals.

Village | Other

October 13, 2023 –

The purpose of our review was to assess the Village's progress in implementing our recommendations in the audit report released in January 2021.

Statewide Audit, School District | Other

October 6, 2023 –

SHP Training was not provided to all employees and any Board members.

School District | Claims Auditing

October 6, 2023 –

Although the Board and District officials generally ensured claims were adequately supported and properly audited prior to payment, certain purchases of goods and services we reviewed lacked necessary supporting documentation.

School District | Information Technology

October 6, 2023 –

District officials did not adequately manage nonstudent network user accounts and permissions. As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data.

County, Statewide Audit | Other

September 29, 2023 –

SHP Training was provided to employees and elected officials.

Town | Records and Reports, Clerks

September 29, 2023 –

The Town Clerk/Tax Collector (Clerk) did not properly record, deposit, remit or report collections.

School District | Claims Auditing

September 29, 2023 –

The claims auditor did not ensure claims were adequately supported, properly authorized, approved before payment, for valid purposes and properly reported to the Board.

Town | Cash Receipts, Records and Reports

September 22, 2023 –

The Clerk accurately recorded, deposited and remitted the collections we reviewed. However, the collections were not always deposited or remitted in a timely manner. In addition, the Clerk did not prepare monthly bank reconciliations and accountability analyses by preparing a list of liabilities and comparing it to reconciled bank balances and money on hand.

County, Statewide Audit | Other

September 22, 2023 –

SHP Training was provided to employees and elected officials.

School District | Employee Benefits

September 22, 2023 –

The District did not have adequate payroll processes to ensure compensation paid to employees was accurate, adequately supported and authorized by the Board.

Fire Company or Department | Claims Auditing

September 22, 2023 –

Credit card purchases were not always made by authorized users, and 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) lacked documentation to support the purchases, confirm whether the purchases were received, and/or determine whether the purchases were for appropriate Company purposes.

Town, Statewide Audit | Other

September 22, 2023 –

SHP Training was provided to employees and elected officials.

Charter School | Cash Disbursements

September 22, 2023 –

The Board and officials did not provide adequate oversight to ensure disbursements were adequately supported, properly approved, accounted for and for a School-related purpose. Without adequate oversight, the Board and officials cannot ensure that all disbursements were made as authorized or for an appropriate school purpose. The Board and officials did not implement adequate disbursement procedures.

Statewide Audit, City | Other

September 22, 2023 –

SHP Training was provided to employees and elected officials.

Statewide Audit, Village | Other

September 22, 2023 –

SHP Training was not provided to employees and elected officials.

Town, Statewide Audit | Other

September 15, 2023 –

SHP Training was not provided to all employees and elected officials.

School District | Purchasing

September 15, 2023 –

District officials did not always procure goods and services according to policy requirements or maintain adequate supporting documentation for the purchases. This increased the risk that the District may have overpaid for goods and services and appear to have used favoritism.

County, Statewide Audit | Other

September 15, 2023 –

SHP Training was provided to employees and elected officials.