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Understanding the Audit Process

Understanding the Audit Process

Understanding the Budget Process

Local government management guide Understanding the Budget Process

CUNY Bulletin No. CU-865

… Purpose: The purpose of this bulletin is to inform CUNY agencies of the new process to report FLSA compensatory time an employee … The purpose of this bulletin is to inform CUNY agencies of the new process to report FLSA …

Benefit Eligibility Assessment Process

… Purpose To determine whether the New York City Human Resources Administration's (HRA) public … is responsible for administering these public programs in New York City. As such, its responsibilities include assessing new applicant and existing recipient (Client) eligibility, …

Vendor Responsibility Review Process

… consideration. Legal requirements To find the New York State Laws relating to vendor responsibility, see  …

XI-A.1 Purchasing Process Overview – XI-A. Purchasing

… The purpose of this section is to provide guidance to Business Units about the …

Improving the Effectiveness of Your Claims Auditing Process – Improving the Effectiveness of Your Claims Auditing Process

… State Comptroller OSC has written this guide as a resource for those governing bodies and officials who are responsible for the audit of claims …

XII.7 Office of the State Comptroller Audit Process – XII. Expenditures

Anthem Blue Cross – Effectiveness of the Recovery Process

… process and remitted all recoveries that the Department of Civil Service (Civil Service) was entitled to. The audit … Program (NYSHIP), administered by Civil Service, is one of the nation’s largest public sector health insurance … used incorrect time frames to determine the recoverability of about $15.1 million in overpayments it identified, and was …

Town of Sanford – Claims Audit Process (2021M-189)

… [ read complete report - pdf ] Audit Objective Determine whether Town of Sanford … $5,010 in fuel costs if they had used the State contract pricing option. Key Recommendations Audit and approve all …

Town of Marathon – Claims Audit Process (2022M-124)

… report – pdf] Audit Objective Determine whether the Town of Marathon (Town) Board (Board) properly audited claims … have been paid for inappropriate purposes. In our sample of 100 claims totaling $203,349: 68 claims totaling $116,411 … 15 claims totaling $40,352 were approved without evidence of compliance with competitive bidding requirements or the …

Town of Middleburgh – Claims Audit Process (2023M-56)

… [read complete report – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been …

Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)

… and other exemptions. The Assessor did not: Ensure that 68 of 85 (80 percent) granted exemptions we reviewed, contained … to verify eligibility for the exemption or accuracy of exemption calculations. Correctly calculate granted exemptions. Report the transfer of four properties with agricultural exemptions to the County …

Village of Monticello – Records and Reports (2020M-104)

… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Treasurer (Treasurer) maintained … bank accounts in a timely manner. About $5 million of real property tax revenue was not posted to the accounting … Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual Update …

City of Mount Vernon – Non-Payroll Disbursements (2021M-163)

… report - pdf ] Audit Objective Determine whether City of Mount Vernon (City) officials provided proper oversight of non-payroll disbursements and the former City Comptroller … and other City officials did not provide proper oversight of non-payroll disbursements. The former Comptroller did not …

Selected Controls Over the Property Tax Assessment Process (2015-N-1)

To determine if the New York City Department of Finance has sufficient controls to ensure the accurate determination of property tax valuations and assessments.

XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures

… Assessment Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the head of an agency (e.g., Commissioner, Chancellor, Executive … Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient internal …

Details About the Audit Process

…  |  Access to Records and Staff  |  Shared Commitment  |  The Audit Process  |  Follow-Up Engagements  |  Report … efficiently, economically, ethically, and equitably. The audit process is an integral part of providing an … program stewardship and of providing accountability to the citizens of New York. We are providing this information …

Hermon-DeKalb Central School District - Claims Auditing (2019M-211)

… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved before payment. … claims paid during our audit period. We found that for the claims reviewed, procedures were followed and these … Determine whether claims were adequately documented were for appropriate purposes and were properly audited and …

Bradford Central School District – Claims Auditor (2022M-157)

… a proper audit. The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), … claims auditor’s objectivity and independence. The Board of Education (Board) should have audited these claims. Key …