Audit Process

The CFB provides training, resources, and direct assistance from your Candidate Services liaison to help campaigns navigate the audit process.

The post-election audit happens in three stages:

The first step in the post-election audit process is the initial documentation request (IDR). This is a request for documentation you didn't previously submit, and includes reports of unreported, misreported, and uncleared transactions. The IDR will be posted in your CFB Portal account. The IDR will include a checklist of all documentation being requested.

The draft audit report is based on CFB staff’s review of documents submitted by your campaign throughout the election cycle and in response to the initial documentation request. The CFB will cite any preliminary findings of non-compliance with the Campaign Finance Act and CFB Rules. The report may also contain potential public funds repayment obligations.

Note: The draft audit report does not represent any final determinations by the Board.

Your campaign’s response to the initial documentation request and draft audit report is a critical opportunity to address issues that may lead to penalties or repayment of public funds if left unresolved. Each finding should be fully addressed in the same order it was presented by providing additional information, explanation, or documentation of your campaign’s financial activity (even if the documentation was submitted previously). Each piece of documentation should be labeled with the corresponding finding number and applicable C-SMART transaction ID.

Most findings may require you to file amendments to your disclosure statements using C-SMART. After data entry is complete, you should submit amendments to all previously filed disclosure statements. Additionally, submit the next disclosure statement to submit new transactions (such as refunds) that are dated within the following disclosure period. Remember, you must submit C-SMART amendments in order to submit new and modified transaction data and newly uploaded documentation to the CFB.

You may receive an Enforcement Notice and/or a Notice of Public Funds Repayment Obligation after responding to the draft audit report. These notices include findings that remain unaddressed or for which you provided an insufficient response.

For further assistance with the post-election audit process, be sure to attend a Post-Election training and contact your Candidate Services Liaison.

The final audit report is sent 14-18 months after submission of the final disclosure statement. It will be posted to your CFB Portal account and published on the CFB's website. It will detail any findings, violations, and penalties determined by the Board. It will also detail any public funds repayments owed to the Public Fund. If a post-election public funds payment is due to the campaign, it will be issued with the final audit.

Response Deadlines and Extensions

As of July 2025, the CFB has implemented the following policies regarding response deadlines and extension requests.

Initial Documentation Request (IDR):

• Response due within 30 days of the IDR’s issue date. The exact deadline will be stated on the cover letter of your IDR.
• Campaigns may request up to a two-week extension from the original response deadline, if necessary.
• Under unforeseeable extenuating circumstances, an additional two-week extension may be granted.

Draft Audit Report (DAR)

• For campaigns that did not receive public funds, the response deadline for the DAR will be 30 days from the date the DAR is issued.
• For campaigns that received public funds or could potentially receive public funds post-election, the response deadline for the DAR will be six weeks from the date the DAR is issued.
• Under unforeseeable extenuating circumstances, an additional four-week extension may be granted.
• No addition extensions will be granted beyond this for all election cycles.

How to Request an Extension:

• Extension requests must be made in writing to AuditMail@nyccfb.info at least 48 hours prior to your campaign’s response deadline. Please copy your assigned Candidate Services Liaison in your request and include the candidate’s name, election cycle and a brief explanation for the request.
• For extension requests based on extenuating circumstances, campaigns must also submit documentation explaining and demonstrating these circumstances. Unforeseeable extenuating circumstances are events beyond the control of the campaign that make it impossible for the candidate or treasurer to respond in a timely manner.

Extension requests are subject to the CFB’s approval and a written determination will be sent to campaigns via the CFB Portal within 24-48 business hours from the request.

Post-Election Audit Deadlines

The Campaign Finance Act sets the following deadlines for the CFB to complete a campaign’s draft audit report and final audit report. The deadline is calculated from submission of the final disclosure statement.

* The audit process is completed when the CFB issues your FAR or when the CFB notifies your campaign of potential penalties and/or public funds repayment obligations. Per Admin. Code §3-710(1)(b) and Board Rule 10-02, the issuance of your campaign’s final audit report may be expedited by two months if the candidate, treasurer or campaign manager completes the CFB’s Post-Election training.

These DAR and FAR completion deadlines do not apply if your audit raises issues of serious violations. These include potential campaign-related fraud, other potential criminal activity, activity that may result in a breach of certification, or potential significant violations of the spending limit.

Additionally, deadlines will be extended (in the Campaign Finance Act, this is called “tolling”) if your campaign:

• submits a late response to any request for information;
• submits an inadequate response to any request for information;
• requests an extension to its response deadline; or
• consents in writing to an extended deadline.

You will receive a notice in your CFB Portal account if the deadline to complete the DAR and/or FAR is extended for any reason. If the delay is caused by a late or inadequate response by your campaign, the deadline is extended until an adequate response is received. If the CFB asks for and your campaign grants additional time to complete the audit, the deadline will be extended for the number of days agreed upon. If the CFB grants your request for an extension, the deadline will be extended for the number of days agreed upon.