Established with the creation of the Office of the State Comptroller in 2008, our Audit Division audits the performance of public entities in New Jersey and publishes findings and recommendations. We audit local governments, including municipalities, school districts, and counties, state colleges and universities, state agencies, and independent state authorities.

Our audits evaluate whether entities receiving public tax dollars are operating efficiently and in the best interest of all taxpayers. We look for proper internal controls to make sure there are checks and balances in place to prevent waste, fraud and abuse of taxpayer dollars.

The Audit Division monitors its auditees by performing follow-up reviews after we’ve issued a report. Auditees are required to submit corrective action plans addressing the steps they have taken to implement our recommendations. Pursuant to our statutory authority, we will review those actions and issue a follow-up report. 

OSC’s audits have resulted in cost savings for the State of New Jersey and inspired legislative reforms. A 2010 audit found that nearly one in six state phone lines was unused, and cutting them off resulted in the State saving $3.2 million annually. In 2016, an OSC audit found that public colleges and universities were relying heavily on high mandatory student fees without justifying their increases each year. In response, the Legislature required public colleges to adopt OSC’s recommendations and make fee increases more transparent.

More recently, an OSC audit of the Economic Development Authority (EDA) found insufficient oversight of businesses that received tax incentives, along with a lack of data to show whether incented jobs were actually created or retained as the tax incentive program required. OSC’s statutorily-required follow-up review of the EDA is currently underway.