The series consists of field audit reports for counties, cities, towns and villages. The reports were generated pursuant to Article 3 of the Municipal Law, which mandated state review of municipal fiscal policies and procedures and required municipalities to follow standard procedures relating to financial transactions. Each report includes a narrative summary of the examiner's findings noting any fiscal shortcomings and/or malpractice; tabulations of cash transactions, disbursements, and indebtedness; and a list of municipal officials at time of audit.
Creator
New York (State). Division of Municipal Affairs. Bureau of Municipal Affairs-Examinations
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