Audits by NYS of Local Governments

Recent audits by the NYS Comptroller's Office related to Real Property Taxes and school district finances that resulted in higher than necessary tax levies:

Links to Audits of Local Governments

Links to School District Audits

Links to Town Audits

Recent Audits

Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)

January 29, 2021 [read complete report - pdf]

The Assessor did not properly administer select real property tax exemptions.


Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)

January 22, 2021 [read complete report - pdf]

The Board and District officials did not effectively manage financial condition. The practice of overestimating appropriations each year and annually appropriating fund balance that was not needed to finance operations contributed to the District maintaining a surplus fund balance that exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary.


Alexander Central School District – Financial Management (2020M-64)

September 11, 2020 [read complete report - pdf]

  • While the Board and District officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with applicable statutes.
  • Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19.
  • An average of $500,000 of fund balance was appropriated each year, but was not used to finance operations. When unused appropriated fund balance is added back, surplus fund balance exceeded the limit each year by $345,000 to $611,000, or 2 to 3 percentage points.


Village of Monticello – Financial Condition

Bemus Point Central School District - Financial Management (2019M-216)

February 14, 2020 [read complete report - pdf]

  • The Board overestimated appropriations by a total of $3.1 million from 2016-17 through 2018-19 and annually appropriated an average of $400,000 of fund balance that was not used to finance operations.
  • The District improperly restricted more than $260,000 in its trust and agency fund.
  • As of June 30, 2019, surplus fund balance totaled $708,000 and was 4.5 percent of 2019-20 appropriations, exceeding the statutory limit by approximately $74,000.

Cuba-Rushford Central School District - Financial Management (2020M-7)

March 27, 2020 [read complete report - pdf]

  • The Board and District officials overestimated appropriations by a total of approximately $4.8 million from 2016-17 through 2018-19 and annually appropriated an average of $1 million of fund balance that was not used to finance operations.
  • As of June 30, 2019, surplus fund balance totaled $2.8 million and was 12 percent of 2019-20 appropriations, exceeding the 4 percent statutory limit by approximately $1.9 million.


Prattsburgh Central School District – Financial Management

December 18, 2020 - The Board and District officials’ actions to manage financial condition were not transparent and more taxes were levied than necessary to fund operations.