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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Village of Bath – Audit Follow Up (2010M-89F)

Released: May 18, 2012 -- [read complete report - pdf]

Purpose of Review

The purpose of our review was to assess the Village's progress, as of February 27, 2012 in implementing our recommendations in the audit report released in November 2010.


The Village of Bath (Village) is located in Steuben County with a population of approximately 5,600. The actual expenditures for 2008-09 fiscal year were over $13 million. The Village is governed by the Board of Trustees which consists of four elected Trustees and the elected Mayor.

Results of Review

Based on our limited procedures, it appears that the Village has made significant progress implementing corrective action. Of the 27 audit recommendations, 21 recommendations were implemented, five were partially implemented, and one was not implemented.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236