Audit reports for the following local governments and school districts were posted on the Internet by the New York State Comptroller on April 14, 2026.New York State Comptroller Thomas P. DiNapoli issued the municipal and school audits listed below on April 14, 2026
Click on the text highlighted in color to access the reports posted on the Internet.
City of Mechanicville – Separation Payments (Saratoga County) City officials did not ensure the accuracy of employee separation payments. As a result, three employees received questionable or unsupported payments totaling $15,766 of vacation payouts due to miscalculations and an ineligible retirement incentive. Specifically, auditors determined that three payments totaling $37,118 were inconsistent with the city’s handbook and collective bargaining agreements, which may have resulted in the overpayments. Auditors also found that officials did not have adequate policies or written procedures in place to guide how separation payments should be calculated, approved and reviewed.
City of Mechanicville – Procurement (Saratoga County) Auditors found that officials did not always procure goods and services in accordance with policy, statutory requirements or good business practices. Officials made purchases without proper oversight, did not maintain records and did not consistently use a competitive process. Of the sample of 35 purchases totaling $2.26 million reviewed, auditors identified 24 purchases totaling approximately $760,000 that did not comply with the procurement policy or statutory requirements. While the city’s procurement policy was inadequate and inconsistent, it did require department heads to verify that funds were available before making purchases. However, the finance office did not have updated accounting records. Consequently, department heads made purchases without confirming there were available budget appropriations, which led to financial discrepancies and inefficiencies.
City of Mechanicville – Financial Oversight (Saratoga County) The mayor and city officials did not provide oversight of financial operations. As a result, the council could not fully assess the city’s financial condition or make informed decisions. The commissioner did not maintain current accounting records or ensure financial reports were accurate. Bank reconciliations were either not completed or contained large, unresolved variances. Also, the commissioner did not submit two years of annual financial reports (AFRs) to DiNapoli’s office in a timely manner, as required by law. The mayor also did not establish formal procedures to monitor financial reporting or verify the accuracy of accounting records.
Village of Sherburne – Budgeting (Chenango County) The board adopted budgets that underestimated revenues in the general fund and overestimated appropriations in the general, water and sewer funds. As a result, the board levied more taxes than were needed to fund the village’s operations. The board also generated unplanned operating surpluses totaling approximately $1.1 million despite having planned for operating deficits totaling $1.3 million. As a result, none of the appropriated fund balance was needed or used. In addition, the unrestricted fund balance increased by approximately $1.1 million in the general, water and sewer funds. Lastly, the budgets for the 2022-23 through 2025-26 fiscal years did not comply with state law or guidance from DiNapoli’s office and lacked sufficient detail, which reduced transparency and limited effective financial planning.
Village of Victory – Records and Reports (Saratoga County) The clerk-treasurer did not maintain accurate and complete accounting records, provide the board with adequate monthly reports or file AFRs in a timely manner, which limited the board’s ability to monitor financial operations. The clerk-treasurer also did not properly prepare bank reconciliations or budget status reports, which lacked pertinent information. As of Sept. 10, 2025, AFRs were filed between 41 and 1,322 days late.
Village of Youngstown – Employee Benefits and Payroll (Niagara County) Village officials did not maintain accurate leave records or ensure payroll payments were properly approved and supported. Employees received payouts and used leave without proper authorization, including $9,802 in unsupported payments, 1,524 unapproved leave hours and 313 compensatory hours accrued without authorization. In addition, village officials made inaccurate payroll payments totaling approximately $2,500.
Village of Churchville – Procurement (Monroe County) Village officials did not consistently solicit competition in accordance with statutory requirements or its procurement policy. Of the approximately $1.4 million in goods and services reviewed, auditors determined officials did not seek competition for purchases totaling $664,748. Specifically, village officials did not always issue requests for proposals, ensure the village received the New York State Office of General Services contract price in lieu of competitively bidding, or obtain the minimum number of written quotes required by the village’s procurement policy. For two purchases totaling $31,397, officials did not obtain any written quotes. In addition, the village’s procurement policy did not include details on when board approval was required prior to making purchases, and officials signed and approved their own purchases.
Plainville Fire District – Audit Follow-Up (Onondaga County) The review assessed the Plainville Fire District’s progress in implementing recommendations in the audit, Plainville Fire District – Board Oversight, released in October 2021. The audit determined that the board did not provide adequate oversight of the district’s financial operations and exceeded its authority by allowing the district treasurer to pay all recurring expenditures without the board’s prior review or approval. To help the board ensure that it provides adequate oversight of fire district operations, the audit contained eight recommendations. The board fully implemented four recommendations, partially implemented three and did not implement one. Until all recommendations are addressed, the board cannot ensure district assets are appropriately safeguarded.
South Orangetown Central School District – Audit Follow-Up (Rockland County) The review assessed the South Orangetown Central School District’s progress in implementing recommendations in the audit, South Orangetown Central School District – Network User Accounts, released in August 2022. The audit determined that district officials did not ensure network user accounts were adequately managed. The audit report contained four recommendations. While district officials fully implemented one recommendation, they only partially implemented the remaining three recommendations. As a result, the district’s network continued to have increased risk for unauthorized access, misuse or data loss.
Woodbourne Fire District – Audit Follow-Up (Sullivan County) The review assessed the Woodbourne Fire District’s progress in implementing recommendations in the audit, Woodbourne Fire District – Board Oversight, released in December 2023. The audit determined that the board and treasurer did not provide adequate oversight of the district’s financial operations. The audit contained 10 recommendations. The district fully implemented three recommendations, partially implemented four, and did not implement three recommendations. Until all are addressed, the board cannot ensure financial operations are properly monitored or assets are safeguarded.
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