[read complete report – pdf] [read complete 2021 report – pdf]

Purpose of Audit

The purpose of our review was to assess the City of Little Falls’ (City’s) progress, as of March 2024, in implementing our recommendations in the audit report released in June 2021. 

Background

The City, located in Herkimer County, is governed by its charter and State and local laws. The City Council (Council) comprises an elected Mayor and eight elected aldermen. The Council is responsible for the overall management and oversight of City operations, including its financial condition. An elected Treasurer is the custodian of City money and is responsible for maintaining the City’s accounting records.

Results of Review

Based on our limited procedures, the City has not made progress implementing corrective action, as none of the 12 audit recommendations were implemented. City officials could not provide reasonable explanations for their lack of corrective action.