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

Purpose of Review

The purpose of our review was to assess the City of North Tonawanda’s (City’s) progress, as of August 2024, in implementing our recommendations in the audit report City of North Tonawanda – Financial Condition (2020M-90), released in August 2020. 

The audit determined that the Mayor and Council did not adopt structurally balanced budgets, properly monitor the City’s financial operations or take appropriate actions to maintain the City’s fiscal stability. The audit included 10 recommendations to help officials monitor and improve the City’s financial condition.

Background

The City is located in Niagara County. The City has an elected Mayor and an elected five-member City Council (Council). The Council is the City’s legislative branch and is responsible for adopting policies, local laws and ordinances. The Mayor is the City’s chief executive officer and is generally responsible for the administration and supervision of City affairs.

Results of Review

It appears that the City has not implemented sufficient corrective action. Of the 10 audit recommendations, six were not implemented, three was partially implemented, and one was not applicable.