City of Elmira – Audit Follow-Up (2017M-90-F)

Issued Date
October 30, 2020

[read complete report - pdf] | [read complete 2017 report - pdf]

Purpose of Audit

The purpose of our review was to assess the City’s progress, as of May 2020, in implementing our recommendations in the audit report released in August 2017.


The City of Elmira (City) is located in Chemung County and has a population of approximately 28,200. The City is governed by an elected seven-member City Council. General fund budgeted appropriations for 2017 total approximately $31.7 million.

Results of Review

Based on our limited procedures, it appears that the City has made progress implementing corrective action. Of the nine audit recommendations, three recommendations were fully implemented, five recommendations were partially implemented and one recommendation was not implemented.