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D
IVISION
 
OF
L
OCAL
G
OVERNMENT
 & S
CHOOL
CCOUNTABILITY 
O
FFICE
 
OF
 
 THE
N
EW
OR
S
 TATE
C
OMPTROLLER 
Report of Examination
Period Covered: January 1, 2002 — April 11, 20112012M-23
MonroeCounty
Sale of Iola Powerhouse
 Thomas P. DiNapoli
 
2
O
FFICE
 
OF
 
THE
N
EW
Y
ORK
S
TATE
C
OMPTROLLER
 
2
State of New YorkOf 
ce of the State Comptroller
Division of Local Governmentand School Accountability
June 2012Dear County Of 
cials:A top priority of the Of 
ce of the State Comptroller is to help local government of 
cials managegovernment resources ef 
ciently and effectively and, by so doing, provide accountability for taxdollars spent to support government operations. The Comptroller oversees the
scal affairs of localgovernments statewide, as well as compliance with relevant statutes and observance of good businesspractices. This
scal oversight is accomplished through our audits, which identify opportunities forimproving operations and Board governance. Audits also can identify strategies to reduce costs and tostrengthen controls intended to safeguard local government assets.Following is a report of our audit of Monroe County, entitled Sale of Iola Powerhouse. This audit wasconducted pursuant to the State Comptroller’s authority as set forth in Article V, Section 1 of the StateConstitution, and Article 3 of the General Municipal Law.This audit’s results and recommendations are resources for local government of 
cials to use ineffectively managing operations and in meeting the expectations of their constituents. If you havequestions about this report, please feel free to contact the local regional of 
ce for your county, as listedat the end of this report.Respectfully submitted,
Of 
 fi
ce of the State Comptroller  Division of Local Government and School Accountability
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