Search

Village of Washingtonville – Budget Review (B24-6-1)

… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2024-25 tentative budget …

Implementation of the Security Guard Act (Follow-Up)

… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Implementation of the Security Guard Act ( 2019-S-42 ). About the Program …

Compliance With Freedom of Information Law Requirements

… Objectives To determine if the Department of Transportation (DOT) has policies, procedures, and … in place to fulfill its responsibilities under the Freedom of Information Law (FOIL), and if DOT is in compliance with … and 11 regional offices throughout the State. Article 6 of the New York State Public Officers Law provides for public …

Village of Mexico – Financial Management (2023M-170)

… – pdf]  Audit Objective  Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and managed … a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund; …

Village of Deposit – Claims Auditing (2023M-173)

… – pdf]   Audit Objective  Determine whether the Village of Deposit (Village) Board of Trustees (Board) required adequate support for credit card claims.  Key Findings  Of the 93 credit card purchases (18 claims) during the audit …

IT Security: Key 12 Areas of Concern – Information Technology Governance

City of Lockport – Budget Review (B23-1-7)

… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of …

Village of Greene – Investment Program (2023M-112)

… report – pdf]  Audit Objective Determine whether Village of Greene (Village) officials developed and managed a … and savings accounts, which had an average daily balance of approximately $3.7 million. Had officials considered other … the investment policy   Consider all four objectives of a comprehensive investment program - legality, safety, …

City of Salamanca – Employee Benefits (2023M-96)

… report – pdf] Audit Objective  Determine whether City of Salamanca (City) separation payments were properly … in unsupported and possibly improper payments being made. Of the 23 separation payments made between April 1, 2020 and … $45,000 was based on more than nine years’ worth of leave accrual records. Officials relied on the accrual …

Village of Endicott -- Budget Review (B17-4-7)

… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village's tentative budget for the 2017-18 fiscal …

Village of Schaghticoke – Board Oversight (2023M-78)

… – pdf] Audit Objective  Determine whether the Village of Schaghticoke (Village) Board (Board) provided adequate oversight of financial operations. Key Findings  The Board did not provide adequate oversight of financial operations. As a result, the Board cannot be …

Department of Transportation Bulletin No. DOT-43

… Purpose: The purpose of this bulletin is to provide agency instructions for … the CSEA Operational Service Unit – BU03 in the Department of Transportation are affected. Background: Pursuant to Article 51 of the 2021-2026 Operational Services Unit Agreement between …

Oversight and Collection of Snowmobile Registration Fees

… Purpose To determine whether the Department of Motor Vehicles (Department) is appropriately collecting … Fund (Trail Fund), which is overseen by the Office of Parks, Recreation and Historic Preservation (Parks). The … and other services for the more than 10,000 miles of public snowmobile trails in New York State. Members of …

Town of Stafford – Capital Projects (2024M-17)

… report – pdf]  Audit Objective  Determine whether the Town of Stafford (Town) Town Board (Board) properly authorized and … to manage the capital projects, the Board was not aware of project overruns, cash flow issues or financing source … the Board created a taxpayer equity issue when a portion of the costs to construct water districts was paid for by …

Conservation Fund – Sources and Uses of Funds

… established in 1925 to provide a stable, long-term source of revenue to help support the Department of Environmental Conservation's (Department) fish, wildlife, … fish and wildlife populations. The Fund's primary source of revenue is the sale of licenses to sportsmen for hunting, …

Town of Bainbridge – Financial Management (2016M-332)

… Purpose of Audit The purpose of our audit was to assess Town officials’ management of the Town’s financial condition for the period January 1, …

Village of Suffern – Budget Review (B17-6-8)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2017-18 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to …

Village of Speculator – Claims Auditing (2017M-25)

… Purpose of Audit The purpose of our audit was to determine whether Village officials … 1, 2015 through October 31, 2016. Background The Village of Speculator is located in the Town of Lake Pleasant in …

Village of Sagaponack – Claims Processing (2017M-124)

… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit … 1, 2015 through February 28, 2017. Background The Village of Sagaponack is located in the Town of Southampton in Suffolk County and has a population of …

Village of Potsdam – Financial Condition (2017M-61)

… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 1, 2015 through November 30, 2016. Background The Village of Potsdam is located in the Town of Potsdam in St Lawrence …