On July 9, 2026, New York State Comptroller Thomas P. DiNapoli announced the local government and public school audits listed below were issued and have been posted on the Internet.
Click on the text highlighted in COLOR to access the audit.
Village of Owego – Records and Reports (Tioga County) Village officials did not maintain complete, accurate and timely accounting records and reports. The clerk-treasurer’s accounting records contained errors and omitted transactions, and monthly bank reconciliations were not prepared. Because the clerk-treasurer also did not file the village’s annual financial report on time and the board did not perform an annual audit of the clerk-treasurer’s accounting records, officials did not comply with state laws.
Levittown Union Free School District – Financial Management (Nassau County) The board and district officials did not manage fund balance effectively. They overestimated certain appropriations, underestimated certain revenues and appropriated surplus fund balance and reserves to balance the budget when these funds were not necessary for operations. The board and district officials’ consistent practice of appropriating fund balance that is not needed to finance operations results in real property tax levies that are higher than needed.
Town of Newcomb – Town Supervisor’s Records and Reports (Essex County) The supervisor did not maintain complete and accurate accounting records and reports. As a result, the town board and town officials could not determine or manage the town’s true financial condition. This also impaired the board’s ability to make informed financial decisions and caused taxpayer inequities.
City of Yonkers – Budget Review (Westchester County) Auditors determined that the city’s adopted budget for fiscal year 2026-27 and the related justification documents were in material compliance with the requirements of the fiscal agent act. The city’s 2026-27 adopted budget totals $1.64 billion, which includes operating and debt service funding of $822.5 million for the Yonkers public schools and $813.6 million for the city. The 2026-27 budget is $87.1 million more than the city’s budget for 2025-26, an increase of 5.6%.Auditors noted certain budgetary practices continue to pose risks to the city’s long-term financial condition. Specifically, the budget relies on $147.2 million in nonrecurring funding sources, including appropriated fund balance, one-time state and federal aid and revenues from property sales to finance recurring operating expenditures. Similar concerns have been communicated to city officials in prior years; however, the city continues to rely on these funding practices to balance the city’s budget. As a result, the city may face significant budgetary and cash flow challenges in future years if these resources are unavailable.
Sayville Fire District – Claims Audit (Suffolk County) The board did not properly audit and approve all claims before payment. When the board does not perform a thorough and complete review of claims to ensure that they are supported by adequate invoices or other documentation, the district has an increased risk that it could incur unnecessary costs or pay for goods or services that are not valid district expenditures.
Copiague Union Free School District – Audit Follow-Up (Suffolk County) The purpose of the review was to assess the Copiague Union Free School District’s progress in implementing recommendations in a prior audit, Copiague Union Free School District – Information Technology (2023M-150), released in March 2024. The audit determined that district officials did not properly manage nonstudent network user accounts and financial software access controls. Of the four audit recommendations, the district’s IT director and officials fully implemented three recommendations and partially implemented one. Auditors also reviewed progress in implementing recommendations related to sensitive IT control weaknesses that were reported to officials confidentially and communicated those results confidentially to district officials.
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