Although the Justices properly collected, recorded and reported fines and fees, they did not deposit and disburse all fines and fees in a timely manner.

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 purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City's proposed budget for the 2021-22 fiscal year are reasonable. The City's proposed budget also includes the Yonkers Public School District's (District) budget.

The Board did not effectively manage fund balance and spent down fund balance by $427,000 or 71 percent.

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.

District officials ensured the purchases and disbursements we examined were proper and supported.

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.

City officials did not ensure all credit account purchases and employee reimbursements were property supported and for appropriate purposes.

BOCES officials did not establish adequate controls to ensure online banking transactions were appropriate and secure.

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 purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City's proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.

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 current Supervisor did not maintain complete, accurate and timely accounting records and reports. As a result, the Board was not provided with the necessary financial reports and information to properly oversee Town finances.

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 purpose of our budget review was to provide an independent evaluation of the City's proposed budget for 2021-22.

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.