Purpose of Review

The purpose of our review was to assess the Village’s progress, as of February 2016, in implementing our recommendations in the audit report released in July 2014.

Background

The Village of South Glens Falls is located in Saratoga County, has a population of approximately 3,500 and is governed by an elected five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $4.2 million, funded primarily with real property taxes, sales tax, and water and sewer rents.

Results of Review

Based on our limited procedures, it appears that the Village has made limited progress implementing corrective action. Of the two audit recommendations, one recommendation was partially implemented and one was not implemented.