Audits of Local Governments and School Districts
City of Cortland – Internal Controls Over Selected Financial Operations – Follow Up Audit (2010M-94F)
Released: August 24, 2012 -- [read complete report - pdf] | [read 2010 report - pdf]
Purpose of Review
The purpose of our review was to assess the City's progress, as of May 2012, in implementing our recommendations in the audit report released in December 2010.
The City of Cortland has approximately 18,000 residents and is located within Cortland County in central New York. The eight-member Common Council is the City's legislative branch. The adopted budget for the 2009 operating fund was $17.2 million.
Results of Review
- Based on our limited procedures, it appears that the City has made some progress in implementing our recommendations. Of the nine audit recommendations, two recommendations were implemented, four recommendations were partially implemented and three recommendations were not implemented.
Local Government and School Accountability Contact Information:
Phone: (518) 474-4037; Email: email@example.com
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236
Four Audit Reports:
2008M-239, Internal Controls Over Purchasing and Payments, April 2009
2008M-246, Internal Controls Over Cash Management, April 2009
2009M-15, Internal Controls Over Payroll and Personal Services, June 2009
2009M-188, Internal Controls Over Cash Receipts, February 2010