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.

District officials did not properly authorize and monitor overtime for non-instructional employees or review the overtime payment calculations.

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.

Town officials did not adequately oversee highway purchasing, planning and interfund charges.

The Board did not establish adequate controls over cash receipts and disbursements.

Village officials did not accurately bill State Parks for water usage.

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.

Corporation officials awarded projects in accordance with established guidelines, but once funds were disbursed, officials generally did not follow-up with businesses to ensure they complied with their agreements.

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.

Justice Court (Court) fines and fees were not properly accounted for.

Although District officials had some good controls over disbursements, the Board did not always provide adequate oversight of the Treasurer's activities.

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 Tompkins County Development Corporation (TCDC) Board of Directors (Board) properly oversaw operations.

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.

Although the Justices properly collected, recorded and reported fines and fees, they did not deposit and disburse all fines and fees in a timely manner.

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 determine whether the significant revenue and expenditure projections in the City's proposed budget for the 2021-22 fiscal year are reasonable. The City's proposed budget also includes the Yonkers Public School District's (District) budget.

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