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New York State Comptroller releases local government audits

On March 19, 2026 New York State Comptroller Thomas P. DiNapoli issued the local government audits described below.

Click on the text highlighted in color to access the text of the audits.

Village of Asharoken – Claims Audit and Treasurer’s Duties (Suffolk County)  Auditors found the board did not always conduct a thorough audit of individual claims for non-payroll disbursements because supporting documentation was not consistently included with claims submitted for review. Of the 232 disbursements totaling $877,625 reviewed, 51 disbursements totaling $69,707 were not properly audited due to missing invoices, unsigned vouchers, late fees and claims that showed no evidence of board review. Auditors also found that some payments were withdrawn directly from the village’s bank account without being audited by the board.

Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (Ontario County)  Town officials did not properly distribute the 2023 and 2024 Foreign Fire Insurance tax proceeds in accordance with state law and relevant case law. The bookkeeper incorrectly calculated the allocation by using an inaccurate formula that included the fire district and based the distribution on contract payments and budgeted appropriations rather than the number of active members in the fire companies. Auditors determined that the fire district should not have been included in the calculation and that the proceeds should have been distributed based on a pro-rata formula using active membership totals. As a result, one fire department received $681 more than its share, another received $4,076 less than its share and the fire district improperly received $3,395. In addition, town officials did not review the allocation calculations to ensure the funds were accurately distributed.

Fairview Fire District – Procurement and Claims Audit (Dutchess County)  The board and district officials did not always procure goods and services in a cost-effective manner or ensure claims were properly audited for accuracy and completeness. As a result, officials could not support the district procuring a $1.2 million ladder truck in the most cost-effective manner and did not pursue competition or document the competitive process for 11 purchases totaling $178,347 out of 18 purchases totaling $414,458. In addition, officials did not effectively audit 50 claims totaling $124,600, made 15 purchases totaling $5,784 that were not appropriate because they were gifts and did not approve reimbursement payments to 27 employees totaling $19,419.

Preston Fire District – Board Oversight (Chenango County)  The board did not provide proper oversight of the district’s financial activities. The board did not adopt an investment policy, correctly monitor investments, establish a procurement policy, effectively audit claims, annually audit the treasurer’s records or ensure the district’s annual financial reports were filed in a timely manner. Although the district’s investments were legal, safe and liquid, officials maintained the capital reserve fund in a savings account earning 0.02% interest and realized only $125 in earnings during the three completed fiscal years of the audit period. If officials invested in an alternative permissible investment, such as treasury bills with an average interest rate of 3.89%, the district could have realized approximately $26,000 in additional earnings during the same period.

Town of Ridgeway – Health Insurance Benefits (Orleans County)  Auditors found the board did not properly authorize or monitor health insurance benefits provided to current and former officials. Because internal controls and oversight were not established, the supervisor did not ensure officials were eligible to receive post-employment health insurance benefits or that required premium contributions were paid to the town. As a result, the town incurred $236,885 more for health insurance premiums than it should have during the audit period, representing approximately 34% of the town’s total health insurance premiums over the seven-year period. In addition, the supervisor did not ensure certain former officials were eligible for benefits, resulting in $179,325 in unauthorized payments, and did not collect $52,659 in required premium contributions owed to the town.

Middlesex Fire District – Procurement (Yates County)  District officials did not ensure that goods and services were procured in an economical manner. These deficiencies occurred because officials did not follow the procurement policy adopted by the board of fire commissioners or demonstrate that the emergency exception to competitive bidding applied when purchasing a new tanker truck. As a result, officials did not competitively bid and awarded a contract valued at $564,065 to purchase the tanker truck. In addition, officials did not seek competition by obtaining verbal or written quotes for 14 purchases totaling $82,727, which reduced assurance that purchases were made in the most prudent and economical manner and in the district’s best interest.

Middlesex Fire District – Fiscal Transparency (Yates County)  The treasurer prepared and provided monthly and annual financial reports to the board. However, the treasurer did not prepare and file the district’s annual financial reports with the Office of the State Comptroller (OSC) in a timely manner for fiscal years 2018 through 2024. The treasurer indicated that the former treasurer’s records were disorganized and incomplete and that she did not initially have access to the OSC’s online portal to file the reports.

Town of Marathon – Transparency of Fiscal Activities (Cortland County)  The board did not conduct or provide for an annual audit of the supervisor’s financial records and reports for fiscal year 2024 in accordance with state law. In addition, the supervisor did not prepare and file the 2023 and 2024 annual financial reports with OSC and did not provide the board with complete monthly financial reports. The supervisor also did not properly maintain accounting records, record the dates cash receipts were collected or properly reconcile bank accounts and cash records.

Town of Coventry – Transparency of Fiscal Activities (Chenango County)  The board did not conduct or provide for an annual audit of the supervisor’s financial records and reports for fiscal year 2024 in accordance with state law. In addition, the supervisor did not prepare and file the town’s annual financial reports for fiscal years 2022 through 2024 with OSC and did not provide the board with sufficient financial information to monitor the town’s fiscal activities. Auditors also found that the supervisor did not ensure debit card purchases were approved by the board, review payroll reports or provide the board with monthly budget status reports.

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An appeal to the Commissioner of Education pursuant to Education Law §310 is appellate in nature and is not ripe for review by the Commissioner until the decision is final

Petitioner filed an appeal pursuant to Education Law §310 with New York State's Commissioner of Education concerning an action of the Board of Education of a school district [Respondent] involving its filling an administrative position [Coordinator Position] for which the Petitioner had earlier applied and had been interviewed.

In the instant appeal Petitioner alleged Respondent "declined to hire him for the vacant Coordinator Position in retaliation for, among other things, multiple lawsuits he commenced against a member of Respondent’s hiring committee. In addition, Petitioner alleged that Respondent had violated certain provisions of New York State's Constitution, certain provisions of New York State's Civil Service Law, and board policy.

Respondent had posted a job announcement for the Coordinator Position and subsequently reposted the job announcement in which it stated that "previous applicants need not reapply" but was otherwise identical to the previous posting.

Citing Appeal of Frey, 57 Ed Dept Rep, Decision No. 17,308, and other decisions of the Commissioner of Education, the Commissioner said Petitioner's appeal "must be dismissed as premature as the Commissioner will not render an advisory opinion on an issue before it becomes justiciable". 

The Commissioner explained the Commissioner’s jurisdiction under color of Education Law §310 is appellate in nature and an action is not ripe for review by the Commissioner until it is final and results in an actual, concrete injury.

Noting that Respondent’s Policy 9240 requires that an interview committee recommend three or more candidates for second round interviews for administrative positions such as the Coordinator Position and Respondent had reposted the Coordinator Position:

1. In an effort to obtain the requisite number of candidates;

2. At the time Petitioner's  appeal was filled Respondent indicated that “none of the candidates … interviewed at the first-level were rejected; and

3. Petitioner had not submitted a reply or otherwise contested these assertions by the Respondent;

the Commissioner found that Petitioner's appeal must be dismissed as premature.

The Commissioner also observed that to the extent Petitioner suggests that Respondent was required to conduct "a competitive examination of merit and fitness" to fill the Coordinator Position, such examinations are not required for positions such as the Coordinator Position as the duties of the positions involve “the function of administration of teaching” and dismissed Petitioner's appeal.

Click HERE to access the Commissioner of Education's decision posted on the Internet.