To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

City officials did not ensure all credit account purchases and employee reimbursements were property supported and for appropriate purposes.

The Board did not effectively manage fund balance and spent down fund balance by $427,000 or 71 percent.

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

BOCES officials did not establish adequate controls to ensure online banking transactions were appropriate and secure.

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City's proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

The current Supervisor did not maintain complete, accurate and timely accounting records and reports. As a result, the Board was not provided with the necessary financial reports and information to properly oversee Town finances.

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

To assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the State.

The purpose of our budget review was to provide an independent evaluation of the City's proposed budget for 2021-22.

The Town Board (Board) did not ensure credit card purchases were adequately supported, for legitimate purposes or approved before payment.

The objective of this review was to provide an independent evaluation of the East Ramapo Central School District's (District's) proposed budget for the 2021-22 fiscal year.

The Justices collected, deposited, disbursed, recorded and reported the fines and fees we reviewed in an accurate and timely manner.

Department officers and members did not provide adequate financial oversight. As a result, officers and members were not in a position to monitor and assess the Department's financial status.

The Board did not provide adequate oversight of the District's financial operations and did not adopt or enforce key financial policies.

Town officials did not adequately secure and protect the Town's IT systems against unauthorized use, access and loss.

A former Clerk did not deposit intact (in the same amount and form as received) or record, report and remit all collections to the appropriate parties in a timely and accurate manner. We identified a cash shortage of $23,838 during this former Clerk's tenure.

The Board did not provide adequate oversight of financial operations.

District officials did not ensure non-payroll disbursements were properly procured, approved or adequately supported.

Town officials did not ensure information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.