Municipal Audits
Click on the text highlighted in COLOR to access the audit posted on the Internet.
Rensselaer County Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property
The RCCRC’s establishment met applicable requirements, and its sale of property aligned with its purpose. RCCRC officials adopted a mission statement, established required committees, submitted required reports and met other requirements. They also ensured that transactions aligned with the corporation’s purpose and were conducted in accordance with its bylaws and acquisition and disposition policies.
Village of Penn Yan – Procurement (Yates County)
Village officials did not ensure the chief water operator procured all goods and services in accordance with village policy. As a result, there is an increased risk that the village paid more than necessary for goods and services or made purchases that were not in the best interest of taxpayers. For example, of the 195 water treatment plant purchases totaling approximately $1.15 million that were reviewed, competition was not sought for 89 purchases totaling approximately $95,000. Six of the 10 sole source purchases totaling approximately $30,000 lacked documentation to support the goods and services procured were only available from legitimate “sole source” providers. Auditors also found that three water-tight and air-conditioned enclosure purchases were not in the best interest of taxpayers and resulted in $32,000 of unusable parts.
Town of Colonie – Physical Accessibility to Programs and Services (Albany County)
Of the 814 physical accessibility components reviewed, auditors identified 67 (8%) where town officials could consider taking additional steps to increase physical accessibility at selected town facilities.
Town of Grand Island – Physical Accessibility to Programs and Services (Erie County)
Of the 657 physical accessibility components reviewed, auditors identified 103 (16%) where town officials could consider taking additional steps to increase physical accessibility at selected town facilities.
Town of Brookhaven – Physical Accessibility to Programs and Services (Suffolk County)
Of the 1,022 physical accessibility components reviewed, auditors identified 66 (6%) where town officials could consider taking additional steps to increase physical accessibility at selected town facilities.
City of North Tonawanda – Audit Follow-Up (Niagara County)
The follow-up assessed the City of North Tonawanda’s progress, as of August 2024, in implementing recommendations in the audit report City of North Tonawanda – Financial Condition (2020M-90), released in August 2020. The audit included 10 recommendations to help officials monitor and improve the city’s financial condition. The audit follow-up found that of the 10 audit recommendations, six were not implemented, three were partially implemented, and one was not applicable.
City of Rome – Physical Accessibility to Programs and Services (Oneida County)
Of the 463 physical accessibility components reviewed, auditors identified 79 (17%) where city officials could consider taking additional steps to increase physical accessibility at selected city facilities.
Town of Tonawanda – Physical Accessibility to Programs and Services (Erie County)
Of the 865 physical accessibility components reviewed, auditors identified 132 (15%) where town officials could consider taking additional steps to increase physical accessibility at selected town facilities.