Adirondack Park Institute
Internal Controls Over Financial Operations The Adirondack Park Agency (APA) regulates the use of public and private land within the Adirondack Park. The Adirondack Park Institute is a not-for-profit corporation that provides educational services at two Interpretive Centers operated by the APA. We examined the Institute’s relationship with the APA to determine whether its fiscal operations were independent of APA influence. We found that the Institute’s fiscal operations were independent of APA influence. We also examined the Institute’s internal controls over its financial operations and found that these controls were adequate in most material respects. However, we identified certain areas where improvements were needed and recommended that these improvements be made.
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