Audits of Local Governments and School Districts
City of Rensselaer – Audit Follow Up (2008M-239F)
Released: January 13, 2012 -- [read complete report - pdf]
Purpose of Audit
The purpose of our review was to assess the City's progress, as of August 16, 2011, in implementing our recommendations in four audit reports released in 2009 and 2010. These audit reports identified problems in many of the City's financial activities and recommended actions that City officials should take to correct these problems.
The City of Rensselaer is located within Rensselaer County in eastern New York. The 10-member Common Council is the City's legislative branch and comprises the Council President and nine Aldermen. The Mayor is the City's chief executive officer and the Treasurer is the chief fiscal officer. The City's budgeted operating fund expenditures for the 2007-08 fiscal year totaled $13 million.
Results of Review
- Based on our limited follow-up procedures, it appears that the City has made extremely poor progress in implementing our recommendations. Of the 34 recommendations made in our four audit reports, City officials had fully implemented only six recommendations to improve controls over the City's financial activities. City officials partially implemented nine recommendations, and failed to implement 19 recommendations.
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:
The audit reports are no longer available on line but electronic or hard copies can be requested by email: firstname.lastname@example.org
2009M-188, Internal Controls Over Cash Receipts, February 2010
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