A C C O U N T I N G & A U D I T I N G
government auditing
Internal Control Weaknesses
in Local Government
Evidence from Town and Village Audits
By Ronald J. Huefner
owns and villages account for more than 1,400 municipal The passage of the Sarbanes-Oxley Act of 2002 (SOX) and the
T government entities in New York State. They constitute a
part of the client base for many