Archived Audits and Reports

Parking Violations Bureau Performance Audit(PDF, 8MB)

June 2, 2023

This Audit examines internal controls, compliance with statutory requirements, record-keeping efficiency, internal and external communications and productivity of collections related to the Parking Violations Bureau.

Cash and Investments Audit October 2020 to June 2021(PDF, 776KB)

January 7, 2022

An audit of the City of Syracuse’s cash and cash equivalents activity for the period of October 1, 2020 through June 30, 2021.

Mobile Communication Devices Audit(PDF, 5MB)

February 16, 2022

This audit of the City of Syracuse’s policies, practices and procedures related to the use of mobile communication equipment and services; which included but was not limited to, cellular phones, wireless internet air cards, and global positioning system (GPS) tracking devices. This review included an extensive analysis of all of the mobile equipment and service fees charged to the City of Syracuse, and posted against the City’s Operating Funds.

City Sales Tax Revenues and Harrison Garage Arrears(PDF, 3MB)

February 23, 2022

An audit of the financial operations related to parking garages Sales Tax revenue and a review of the current compliance status of the lease agreement of the Harrison Street Parking Garage, with the Marriott Syracuse Downtown.

City Parking Garages Audit(PDF, 20MB)

June 30, 2022

An audit of operations related to Fayette Street parking garage, Madison-Irving parking garage, Washington Street parking garage, Center Street Armory parking garage, and AXA/EQUITABLE parking garage.

Parks and Recreation Permit Fees Audit(PDF, 2MB)

August 16, 2022

An audit of the procedures and practices employed in the issuing of permits for the facilities operated by the Department of Parks, Recreation & Youth Programs, including the record of monies in permit fees collected over the last three and a half calendar years.

Procurement Performance Audit(PDF, 18MB)

October 25, 2022

An audit of the City of Syracuse Department of Finance Procurement policies, procedures, and internal controls.

Cash and Investments Audit July 2021 to June 2022(PDF, 254KB)

December 30, 2022

An audit of the City of Syracuse’s cash and cash equivalents activity for the period of July 1, 2021, through June 30, 2022.

Division of Contract Compliance and Minority Affairs Audit.pdf(PDF, 2MB)

March 4, 2021

An analysis of the program from its inception and authorization by the Common Council of the City of Syracuse in 1993.  

Syracuse Police Department COVID-19 Procedures(PDF, 7MB)

April 22, 2021

This report is in response a request from the Common Council to investigate the procedures the Syracuse Police Department implemented in regards to the Coronavirus pandemic during early-2020. 

Ban The Box(PDF, 1MB)

May 26, 2020

The report presents the results of the review of the City of Syracuse and its Contractors compliance with the “Ban the Box” Ordinance during the calendar years 2019 and 2020 to-date.

Purchase Card Audit(PDF, 18MB)

May 26, 2020

An audit of the City of Syracuse Purchase Card Program covering the period July 1, 2016 to November 30, 2019.

Cash and Investments Audit October to December 2019(PDF, 669KB)

June 28, 2020

An audit of the City of Syracuse’s cash and cash equivalents activity for the period of October 1, 2019 through December 31, 2019.

Cash and Investments Audit July to September 2019(PDF, 571KB)

June 29, 2020

An audit of the City of Syracuse’s cash and cash equivalents activity for the period of July 1, 2019 through September 30, 2019.

Cash and Investments Audit January to March 2020(PDF, 572KB)

August 18, 2020

An audit of the City of Syracuse’s cash and cash equivalents activity for the period of January 1, 2020 through March 30, 2020.

We're updating our records. Check back soon. 

We're updating our records. Check back soon.

Cash and Investments Audit July 2015 to June 2016(PDF, 294KB)

August 25, 2017

An audit of the City of Syracuse’s cash and cash equivalents activities for the period of July, 2015 through June, 2016

Parking Violations Bureau(PDF, 125KB)

December 22, 2017

An audit on the City of Syracuse Parking Violations Bureau for the fiscal periods beginning in 2013 and ending in 2016.

Ban The Box Report(PDF, 1MB)

June 5, 2016

This reviews the City’s implementation of the Ban the Box ordinance since its effective date of March 25, 2015.

Syracuse Tax Trust Program(PDF, 304KB)

April 26, 2016

An analysis of the City's tax trust data for the year 2015, to document the impact of the Greater Syracuse Land Bank program on the volume of tax trusts being opened, the default rate of these newly opened tax trusts, and the procedures followed by the Finance Department in cases of default.

Syracuse Police Department Overtime(PDF, 197KB)

SPD Overtime Attachments(PDF, 480KB)

November 17, 2016

A high level review of the overtime program was conducted to document $13 million in overtime costs, identify the drivers of overtime costs, review current SPD administrative procedures for managing overtime costs, and make recommendations for cost savings and efficiency improvements.

Living Wage Compliance Report(PDF, 119KB)

December 27, 2016

This report represents the results of our examination into the City of Syracuse Living Wage Ordinance, and specifically those companies who are required to comply with the Living Wage Ordinance as adopted by the City of Syracuse Common Council and amended in December 2012.

Department of Public Works Asphalt Plant(PDF, 237KB)

April 7, 2015

A formal review of the City’s Asphalt Plant with a specific focus on operations and costs, including reviewing asphalt production records, financial budget records of reconstruction projects, contracts for venders, and interviews.

Living Wage Compliance Report(PDF, 120KB)

May 20, 2015; Updated July 25, 2015

This report represents the results of an examination into the City of Syracuse Living Wage Ordinance and specifically those companies who are required to comply with the Living Wage Ordinance as adopted by the City of Syracuse.

Cash and Investments Audit February to May 2015(PDF, 95KB)

August 22, 2015

The purpose of this audit is to review cash and investment activity as set forth in the City of Syracuse Investment Policy and the City of Syracuse Charter, as adopted by the Common Council.

Greater Syracuse Property Development Corporation (The Land Bank)(PDF, 4MB)

August 27, 2015

Joint audit with Onondaga County Comptroller reviewing the stability, management, and oversight of the Syracuse Land Bank.

Travel and Training Audit(PDF, 86KB)

Administration Response(PDF, 31KB)

March 3, 2014

This report represents the results of an examination of the City of Syracuse Budget & Management Department on travel expenses for the fiscal year ending June 2013.

City Abstract Audit with Onondaga County Comptroller(PDF, 3MB)

April 11, 2014

An audit to examine the various charges on the City Abstract and the methodology to calculate those charges.

Cash and Investments Audit January to March 2013(PDF, 98KB)

June 26, 2014

The purpose of this audit is to review cash and investment activity as set forth in the City of Syracuse Investment Policy and the City of Syracuse Charter, as adopted by the Common Council.

Living Wage Compliance Report(PDF, 204KB)

December 2, 2014

This report represents the results of an examination into the City of Syracuse Living Wage Ordinance and specifically those companies which are required to comply with the Living Wage Ordinance as adopted by the City of Syracuse Common Council and amended in December 2012.

Living Wage Compliance Report(PDF, 93KB)

March 21, 2013

This report represents the results of our examination of those companies who are required to comply with the Living Wage Ordinance as adopted by the City of Syracuse Common Council as amended on December 17, 2012.

Newspaper Publication Costs Report(PDF, 82KB)

Newspaper Publication Costs Report Additional Information(PDF, 257KB)

April 15, 2013

A report to illustrate the high costs of providing public notifications and offer alternatives to reduce some of the financial strains on the City of Syracuse and its taxpayers

Clinton Square Ice Skating Rink Audit(PDF, 106KB)

June 19, 2013

A review of 2012‐13 Clinton Square rink operation with the following objectives: 1. To review cash controls to determine if cash collected for skating fees, skate rentals and concessions are properly accounted for and safeguarded 2. To determine if the change in management structure produced additional income for the City as originally projected.

Living Wage Compliance Report(PDF, 91KB)

November 15, 2013

This report represents the results of our examination into the City of Syracuse Living Wage Ordinance and specifically those companies who are required to comply with the Living Wage Ordinance as adopted by the City of Syracuse Common Council as amended on December 17, 2012.

Living Wage Compliance Report(PDF, 91KB)

June 27, 2012

An examination into the City of Syracuse Living Wage Ordinance and specifically those companies who are required to comply with the Living Wage Ordinance as adopted by the City of Syracuse.

Syracuse Police Department Take Home Vehicle Audit(PDF, 117KB)

August 10, 2012

A performance audit regarding the personal use of City of Syracuse Police Department (SPD) vehicles, with a specific focus on take-home cars.

Cash Audit of Sunnycrest and Burnet Park Golf Courses(PDF, 186KB)

September 21, 2012

This report summarizes the findings of an unannounced cash audit of the Burnet Park Golf Course conducted on August 23, 2012, and Sunnycrest Golf Course on August 24, 2012.

City of Syracuse Health Benefits Report(PDF, 859KB)

November 15, 2012

A report to be a resource to stakeholders seeking to maintain a quality program for all beneficiaries that is also affordable to City taxpayers. This report includes recommendations to strengthen the financial viability of this program.

Police and Fire Overtime Mid Year Cost Analysis(PDF, 142KB)

January 4, 2011

In January of 2010, The Office of the City Auditor issued a report on city wide overtime that highlighted various issues including how overtime for government employees has grown at the extremely high rate of 87% over the last nine years. The report stressed that financially difficult times require conscious decisions to more effectively manage overtime expenses and concluded that there is a lack of consistently enforced policies for overtime authorization. As a result of the previous report on overtime, the City Auditor recommended the following: 1. The Administration should pay close attention to the authorization process of overtime. 2. Non-essential overtime should be kept to a minimum. 3. Priority tracking should be given to select overtime. In keeping with the recommendation that overtime should be consistently monitored, the City Auditor will continue to monitor and report on citywide overtime as deemed appropriate. In September, 2010, the City Auditor opened a midyear follow-up report focusing on the previous overtime recommendations and use of overtime by City clerical employees. Upon completion of that audit, the City Auditor opened the following report focusing specifically on the Syracuse Police and Fire Department(s) overtime statistics and compared it to those of Rochester, New York police and fire departments.

License Function Review April to June 2010(PDF, 83KB)

April 11, 2011

An examination of the Department of Finance’s receipts and disbursements relating to licenses for the period April 1, 2010 through June 30, 2010.

License Function Review January to March 2010(PDF, 82KB)

July 5, 2011

An examination of the Department of Finance’s receipts and disbursements relating to licenses for the period July 1, 2010 through September 30, 2010.

Cash and Investments Audit October to December 2009(PDF, 153KB)

Unknown Date, 2011

An examination into the City of Syracuse’s cash and cash equivalents activity for the period October 1, 2009, through December 31, 2009.

Cash and Investments Audit January to March 2010(PDF, 355KB)

Unknown Date, 2011

An audit of the City of Syracuse’s cash and cash equivalents activity for the period January 1, 2010 to March 31, 2010.

Cash and Investments Audit October to December 2008(PDF, 45KB)

January 22, 2010

An audit of the City of Syracuse’s cash and cash equivalents activity for the period October 1, 2008, through December 31, 2008.

Cash and Investments Audit January to March 2009(PDF, 41KB)

February 9, 2010

An audit of the City of Syracuse’s cash and cash equivalents activity for the period January 1, 2009, through March 31, 2009.

License Function Review July 2008 to June 2009(PDF, 72KB)

Additional Information: Regulated Fees vs. Offered Licenses(PDF, 21KB)

Additional Information: Fee Listing(PDF, 14KB)

March 12, 2010

An examination of the Department of Finance’s receipts and disbursements relating to licenses for the period July 1, 2008 through June 30, 2009.

Cash and Investments Audit April to June 2009(PDF, 35KB)

March 16, 2010

An audit of the City of Syracuse’s cash and cash equivalents activity for the period April 1, 2009, through June 30, 2009.

License Function Review July 2009 to March 2010(PDF, 67KB)

Additional Information: Regulated Fees vs. Offered Licenses(PDF, 21KB)

Additional Information: Fee Listing(PDF, 13KB)

May 19, 2010

An examination of the Department of Finance’s receipts and disbursements relating to licenses for the period July 1, 2009 through March 31, 2010.

Cash and Investments Audit July to September 2009(PDF, 33KB)

July 7, 2010

An audit of the City of Syracuse’s cash and cash equivalents activity for the period July 1, 2009, through September 30, 2009.

Overtime Pay Cost Analysis Mid Year Review(PDF, 56KB)

September 28, 2010

A report on city wide overtime that highlighted various issues including how overtime to government employees had grown at the extremely high rate of 87% over the last nine years. The report stressed that financially difficult times require conscious decisions to more effectively manage the authorization of overtime and it concluded that there is a lack of consistently enforced policies for overtime authorization.

Report on the Chamber of Commerce Technology Garden Utilities Subsidy(PDF, 317KB)

November 29, 2010

An audit to determine the circumstances around the original lease between the City of Syracuse and the Greater Syracuse Chamber of Commerce for the property at 235 Harrison Street, and to determine what practices, policies, and procedures existed during the time the City was paying for the electric utility for the building which was not reimbursed.

Investment Policy Review for FY Ending June 2010(PDF, 130KB)

December 7, 2010

This report represents the results of our examination of the City of Syracuse Investment Policy for the fiscal year ended June 30, 2010.

Mobile Communications Audit(PDF, 123KB)

April 20, 2009

An audit of the City of Syracuse’s policies, practices and procedures related to the use of mobile communication equipment and services, which included but was not limited to: cellular phones, BlackBerrys, personal digital assistants (PDA’s), wireless internet air cards, and global positioning system (GPS) tracking devices. This review included an extensive analysis of all of the mobile equipment and service fees charged to the City of Syracuse, and posted against the City’s General Fund and/or its related enterprise funds for the Aviation, Sewer, and Water Departments. The audit scope was later expanded to include mobile expenditures reimbursements paid through the Community Development Block Grant (CDBG) program for both Community Development employees and for recipient agencies.

Cash and Investments Audit April to June 2008(PDF, 42KB)

September 2, 2009

An audit of the City of Syracuse’s cash and cash equivalents activity for the period April 1, 2008, through June 30, 2008.

License Function Review January to June 2007(PDF, 98KB)

November 6, 2009

An examination of the Department of Finance’s receipts and disbursements relating to licenses for the period January 1, 2007 through June 30, 2007.

Cash and Investments Audit July to September 2008(PDF, 48KB)

December 4, 2009

An audit of the City of Syracuse’s cash and cash equivalents activity for the period July 1, 2008, through September 30, 2008.

License Function Review July 2007 to June 2008(PDF, 95KB)

December 30, 2009

An examination of the Department of Finance’s receipts and disbursements relating to licenses for the period July 1, 2007 through June 30, 2008.

Overtime Pay Cost Analysis(PDF, 102KB)

December 30, 2009

A review of the City wages and salaries with a specific focus on reviewing overtime. This included reviewing the policy being used for the current approval and authorization procedures for over time assignments, the monitoring and use of overtime by management and/or department heads.

Examination of Expenditures FY Ending June 2006(PDF, 69KB)

February 25, 2008

An examination into the expenditure components of the annual budget for the City of Syracuse, New York, for the fiscal year ending June 30, 2006.

Cash and Investments Audit January to March 2007(PDF, 44KB)

April 4, 2008

An audit of the City of Syracuse’s cash and cash equivalents activity for the period January 1, 2007 through March 31, 2007.

Cable Franchise Report(PDF, 292KB)

May 12, 2008

A formal review of the City of Syracuse’s Franchise Agreement with Time Warner Cable Company (referred to as the Franchisee in the agreement). This included a review of the contract between the City of Syracuse and the cable franchisee, a review of the general operation of the system by the cable company, and obtaining first-hand familiarity with the public access facilities/studio located within the limits of the City of Syracuse.

Cash and Investments Audit July to September 2007(PDF, 42KB)

May 26, 2008

An audit of the City of Syracuse’s cash and cash equivalents activity for the period July 1, 2007 through September 30, 2007.

Cash and Investments Audit April to June 2007(PDF, 42KB)

June 13, 2008

An audit of the City of Syracuse’s cash and cash equivalents activity for the period April 1, 2007 through June 30, 2007.

An Economic Model: No Risk or Cost? - An Evaluation of Destiny USA(PDF, 70KB)

June 16, 2008

The Carousel Center/Lakefront Development and later the “Destiny USA” initiatives were proposed as a model for addressing critical public issues in urban centers with non-traditional resources. This report traces the creation of the Destiny USA Development Model starting more than two decades ago. The operation of the Model is tested against the expectations of the community leaders and proponents who advocated for this development, its format, tax structure, and expected impact.

Investment Policy Review FY Ending June 2008(PDF, 55KB)

October 29, 2008

This report represents the results of the examination of the City of Syracuse Investment Policy for the fiscal year ended June 30, 2008.

Examination of Expenditures FY Ending June 2007(PDF, 87KB)

November 21, 2008

An examination into the expenditure components of the annual budget for the City of Syracuse, New York, for the fiscal year ending June 30, 2007.

Examination of Expenditures FY Ending June 30, 2005(PDF, 534KB)

January 3, 2007

An examination into the expenditure components of the annual budget for the City of Syracuse, New York, for the fiscal year ending June 30, 2005.

Audit of the Department of Public Works(PDF, 596KB)

February 21, 2007

An unannounced audit of the Department of Public Works on January 3, 2007.

License Function Review FY 05-06(PDF, 93KB)

May 18, 2007

An examination of the Department of Finance’s receipts and disbursements relating to licenses for the period July 1, 2005 through June 30, 2006.

License Function Review July to September 2006(PDF, 80KB)

May 23, 2007

An examination of the Department of Finance’s receipts and disbursements relating to licenses for the period July 1, 2006 through September 31, 2006.

License Function Review October to December 2006(PDF, 84KB)

July 6, 2007

An examination of the Department of Finance’s receipts and disbursements relating to licenses for the period October 1, 2006 through December 31, 2006.

Investment Policy Review FY Ending June 2007(PDF, 55KB)

October 21, 2007

An examination of the City of Syracuse Investment Policy for the fiscal year ended June 30, 2007.

Take Home Vehicle Audit(PDF, 90KB)

November 15, 2007

A formal review of the City of Syracuse Office of Fleet Operations. This review included policy being used for the current approval and the authorization process for monitoring and usage of vehicles identified as take home vehicles, as well as general procedures for all vehicles used for various city operations and purposes. The review covered the period from November, 2005 to October, 2006.

Tomorrow's Neighborhoods Today Audit(PDF, 107KB)

December 17, 2007

An examination into the Tomorrow’s Neighborhoods Today (TNT) program for the period November 1, 2004 through August 31, 2007. 

Division of Code Enforcement Audit(PDF, 47KB)

February 8, 2006

An audit of the Division of Code Enforcement.

Cash and Investments Audit Q1 2005(PDF, 30KB)

February 10, 2006

The purpose of this audit is to review cash and investment activity as set forth in the City of Syracuse Investment Policy and the City of Syracuse Charter, as adopted by the Common Council.

Cash and Investments Audit Q2 2005(PDF, 77KB)

April 16, 2006

The purpose of this audit is to review cash and investment activity as set forth in the City of Syracuse Investment Policy and the City of Syracuse Charter, as adopted by the Common Council.

Ida Benderson Senior Center Audit(PDF, 31KB)

May 26, 2006

A performance audit of the Ida Benderson Senior Citizen Center (Ida Benderson Center) was conducted.

License Function Review Q2 2005(PDF, 55KB)

May 26, 2006

An examination of the Department of Finance’s receipts and disbursements relating to licenses for the period April 1, 2005, through June 30, 2005.

Report on the Operation of Parking Garages Under the Supervision of Public Works(PDF, 63KB)

June 24, 2006

An examination of parking garage supervision and management practices.

Bureau of Treasury Licenses Audit(PDF, 145KB)

September 13, 2006

An examination of the Department of Finance’s receipts and disbursements relating to licenses for the period July 1, 2005 through September 30, 2005.

License Function Review Q4 2005(PDF, 76KB)

October 3, 2006

An examination of the Department of Finance’s receipts and disbursements relating to licenses for the period October 1, 2005 through December 31, 2005.

Living Wage Ordinance Implementation(PDF, 52KB)

October 3, 2006

The report presents the results of the inquiry into the efforts of the City of Syracuse to adopt and enact Living Wage Legislation for the purposes of promoting productivity and workplace stability, increasing consumer income, decreasing poverty, invigorating the central New York community, and reduce the need for taxpayer-funded social service programs.

Analytical Examination of Expenditures(PDF, 414KB)

December 27, 2006

An examination into the expenditure components of the annual budget for the City of Syracuse, New York, for the fiscal year ending June 30, 2004.

Regional Training Facility Program(PDF, 30KB)

January 28, 2005

A financial examination into the Regional Training Facility Program for the year ended June 30, 2004.

Receipts and Disbursements Relating to Licenses Q3 2004(PDF, 18KB)

April 12, 2005

An examination of the Department of Finance’s receipts and disbursements relating to licenses for the period July 1, 2004 through September 30, 2004.

Cash Audit of the Department of Finance Parking Violations Bureau(PDF, 18KB)

June 20, 2005

An unannounced cash audit of the Parking Violations Bureau, Department of Finance conducted on June 13, 2005.

City of Syracuse Investment Policy Review(PDF, 17KB)

June 30, 2005

An examination determining whether the Investment Policy of the City of Syracuse was written, reviewed, amended and adopted in final form in accordance with General Municipal Law (GML) Section 39 as set forth in guidance established by the Office of the New York State Comptroller (OSC).

City of Syracuse Investment Policy Review 2005(PDF, 14KB)

June 30, 2005

This report represents the results of the examination of the City of Syracuse Investment Policy for the fiscal year ended June 30, 2005.

Receipts and Disbursements Relating to Licenses Q4 2004(PDF, 27KB)

July 8, 2005

A review of all all license related receipts and disbursements for the Bureau of Treasury, Department of Finance for the period October 1, 2004 through December 31, 2004.

Cash Audit of Clinton Square and Sunnycrest Ice Skating Rinks(PDF, 31KB)

July 26, 2005

An unannounced cash audit of the Clinton Square and Sunnycrest ice skating rinks conducted on March 7, 2005.

Cash and Investments Audit July-December 2004(PDF, 19KB)

September 12, 2005

An audit of the City of Syracuse’s cash and cash equivalents activity for the period July 1, 2004 through December 31, 2004. 

Receipts and Disbursements Relating to Licenses Q1 2005(PDF, 21KB)

October 23, 2005

An examination of the Department of Finance’s receipts and disbursements relating to licenses for the period January 1, 2005 through March 31, 2005

Cash Audit of the Syracuse Police Department(PDF, 27KB)

December 6, 2005

An unannounced cash audit of the Syracuse Police Department. 

Regional Fire Training Center(PDF, 9KB)

January 23, 2004

An audit of the schedule of Revenue, Expenditures, and Changes in Fund Balance of the Department of Fire’s Regional Training Center of the City of Syracuse for the fiscal year ended June 30, 2003.

Sale of Syracuse Urban Renewal Agency (SURA) Property(PDF, 33KB)

March 24, 2004

A review of the transaction authorizing Common Council to sell the real property to the SURA resolutions related to disbursals of the proceeds to determine that proceeds from the Sale were used consistently with the respective authorizations.

Cash Audit of the Department of Parking Violations Bureau (PVB)(PDF, 51KB)

April 29, 2004

An audit of of the Department of Finance Parking Violations Bureau (PVB) as of April 26, 2004.

Receipts and Disbursements Relating to Licenses(PDF, 43KB)

August 9, 2004

An examination of the Department of Finance’s receipts and disbursements relating to licenses for the period July 1, 2002 through June 30, 2003.

Procedures of the Community Development Block Grant (CDBG) Program(PDF, 105KB)

September 1, 2004

A review on the current approval, monitoring and collection procedures for loans issued by the Community Development Block Grant program, Syracuse Economic Development Corporation, Syracuse Industrial Development Agency and Syracuse Urban Renewal Agency.

Receipts and Disbursements Relating to Licenses(PDF, 17KB)

October 27, 2004

An examination of the Department of Finance’s receipts and disbursements relating to licenses for the period July 1, 2003 through June 30, 2004.

Cash Audit of the Department of Finance Bureau of Treasury(PDF, 40KB)

December 12, 2004

A cash audit of the Department of Finance Bureau of Treasury conducted on December 2, 2004.

Cash Audit of the Office of the City Clerk(PDF, 60KB)

December 30, 2004

A cash audit of the Office of the City Clerk conducted on September 13, 2004.