Erie County Comptroller Mark Poloncarz today announced that his office's Division of Audit and Control has passed its triennial internal quality control review ("peer review") conducted by an outside independent certified public accounting firm.

The peer review was conducted by the accounting firm Amato, Fox & Company, PC and covered the three year period January 1, 2006 – December 31, 2008, the first three years of Poloncarz's first term in office.

The peer review, required by Generally Accepted Government Auditing Standards ("GAGAS"), identified a number of areas in which Poloncarz's Division of Audit and Control "excels," including the experience, competency and qualifications of the auditors and the Deputy Comptroller for Audit, its preparation of well-documented audit work product, and clear, concise and easily read audit reports.

The review also noted that the Comptroller and Deputy Comptroller for Audit carefully plan the audit coverage of the County, but the limited number of audit staff creates a challenge to audit the County effectively, given the large size of the County, and that staffing levels should be appropriately tailored to address the County's needs.

"An independent outside accounting firm has confirmed what I have always known: that my audits are performed and issued following Generally Accepted Government Auditing Standards and that my civil service audit staff are true professionals who represent the best in County government," stated Poloncarz.

"Despite the frequent complaints from the County's Administration that my office does not conduct audits within Generally Accepted Government Auditing Standards, this independent peer review clearly shows otherwise. This should put to bed the recurrent false claim by this administration that my auditors and audits do not comply with Generally Accepted Government Auditing Standards. As a result of this report, I hope my fellow stakeholders in County government look at the audits we issue and the recommendations contained therein not solely as a critique of past actions but as a positive tool for creating better, more efficient government going forward," Poloncarz said.

Finally, Poloncarz observed that the Erie County Comptroller's Office is the only municipality in Western New York that has conducted and/or passed a peer review of its audit function in some years. Poloncarz concluded, "My insistence upon such reviews demonstrates my commitment to audits that are fair and comprehensive and pass outside scrutiny."