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 Town Board (Board) did not ensure credit card purchases were adequately supported, for legitimate purposes or approved before payment.

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 objective of this review was to provide an independent evaluation of the East Ramapo Central School District's (District's) proposed budget for the 2021-22 fiscal year.

Town officials did not adequately secure and protect the Town's IT systems against unauthorized use, access and loss.

A former Clerk did not deposit intact (in the same amount and form as received) or record, report and remit all collections to the appropriate parties in a timely and accurate manner. We identified a cash shortage of $23,838 during this former Clerk's tenure.

The Board did not provide adequate oversight of the District's financial operations and did not adopt or enforce key financial policies.

Department officers and members did not provide adequate financial oversight. As a result, officers and members were not in a position to monitor and assess the Department's financial status.

The Justices collected, deposited, disbursed, recorded and reported the fines and fees we reviewed in an accurate and timely manner.

District officials did not ensure non-payroll disbursements were properly procured, approved or adequately supported.

The Board did not effectively manage the Town's financial condition. More real property taxes and user fees were levied than needed to fund operations.

Town officials did not ensure information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.

The Board did not provide adequate oversight of financial operations.

The Justices generally provided adequate oversight of Court financial activities and ensured collections were deposited timely and intact and were properly reported and remitted.

The Board did not always comply with its procurement and investment policies, or with statutory requirements relating to investments.

The purpose of our budget review was to provide an independent evaluation of the adopted budget for the 2021 fiscal year.

The Justices generally provided adequate oversight of Court financial activities and ensured collections were deposited timely and intact and were properly reported and remitted.

District officials did not purchase fuel in the most economical manner or seek competition when purchasing fuel, as required.

The former Highway Superintendent (Superintendent) did not maintain adequate and appropriate records and reports.