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XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures

… or expense report audit process. Agencies are required to provide this information timely. Process and Transaction … auditors can successfully contact Voucher Authorizers: Online agencies must ensure their Voucher Authorizers’ email … There will be a higher likelihood of returns if agencies do not respond to requests within 24 hours. Also, a delayed …

XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management

XII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures

… “Unused/Open Appropriation” or “Voucher Pending” reports. It is the responsibility of each Business Unit to ensure … a voucher by, depending on the appropriation lapsing date. It is important that Business Units use the current year … using lapsing funds before the published deadline. It is imperative that the voucher and supporting …

XII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures

… an engagement letter or opening conference in conjunction with these requests. For information related to records … of record only when the Business Unit has complied with the State’s record retention policies and the SFS … (ii) support legitimate payments, and (iii) comply with relevant records retention requirements. For more …

DiNapoli Releases Fiscal Stress Scores for Villages and Cities

… announced that 10 villages and two cities were designated in fiscal stress under his Fiscal Stress Monitoring System . … all counties, towns, most cities and a few villages. List of Villages and Cities in Fiscal Stress Municipalities in Fiscal Stress List of Villages and Cities that Failed to File Financial …

XI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing

… SECTION OVERVIEW AND POLICIES New York State uses the Statewide Financial System (SFS) to create, approve, and dispatch Purchase Orders (PO). The purpose of this … State will use the SFS to electronically authorize POs, and (ii) methods for dispatching POs. Note: This section does …

Town of Varick – Water and Sewer Operations (2021M-46)

… with our findings. Appendix B includes our comments to issues raised in the Town’s response. … Determine whether …

Use of Federal Funding for Election Technology and Security

… Objective To determine whether the Board of Elections utilized … the 2018 Help America Vote Act Election Security Grant to enhance the security of the State’s election technology …

NFC Development Corporation – Project Approval and Monitoring (2021M-11)

… Corporation (Corporation) officials awarded projects in accordance with established guidelines and ensured … Key Findings Corporation officials awarded projects in accordance with established guidelines, but once funds … loans reviewed had delinquent payments totaling $39,000. In addition, the Board did not receive project status reports …

Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)

… financial report, the Town reported an unrestricted fund balance deficit of $230,368 in the sewer district fund. If … were made the Town would have reported a positive fund balance of $451 in the sewer district fund. The payroll … Review the suggested adjustments to the sewer fund balance and take action it deems proper. Ensure there is an …

Town of Callicoon – Cash Receipts and Disbursements (2013M-16)

… of our audit was to review selected financial activities for the period January 1, 2011, through October 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is governed by an elected five-member Town Board comprising …

Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)

… Board’s control over tuition reimbursement and procurement for the period January 1, 2012 through October 31, 2013. Background The Lakeview Public Library is located in the Town of Hempstead in Nassau County and was … Library, which operates one building with 20 employees, is governed by a five-member Board of Trustees. Budgeted …

Manorville Fire District – Board Oversight and Fuel (2016M-411)

… measured and that adequate fuel inventory records are maintained. Enforce the Board’s adopted policy and … be attached to gasoline credit card claims when they are submitted for approval. … Manorville Fire District Board …

Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)

… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the … through May 18, 2015. Background The Town of Tuscarora is located in Steuben County and has a population of approximately 1,500 residents. The Town is governed by an elected five-member Town Board. The Town’s …

Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)

… or filed with the State Comptroller’s Office (OSC) for any of the last four years (2015-16, 2016-17, 2017-18 and … accurate, and timely financial records. Conduct or arrange for an audit of the Clerk-Treasurer’s records and reports on …

Madison County – Temporary Courthouse Lease and Renovations (2019M-41)

… Madison County (County) officials used competitive methods to obtain and renovate temporary courthouse space. Key … temporary courthouse space for a 19-month period. Did not use a competitive process to lease and renovate the … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

Town of Duanesburg – Financial Records and Reports (2020M-116)

… The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in expenditures were not recorded. The accounting records’ …

Town of Palermo – Procurement and Fuel Inventory (2020M-100)

… when procuring goods and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town … when procuring goods and services or properly account for and monitor diesel and gasoline fuel. Town officials: … have not reviewed and approved it since 2002. The policy is outdated, does not provide adequate guidance or comply …

Town of Leicester – Budgeting and Financial Oversight (2015M-158)

The purpose of our audit was to examine the Towns budgeting and financial oversight practices for the period January 1 2013 through March 24 2015

Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)

… made prior to Board approval. Had the Board authorized the payment of certain allowable claims pre-audit, more than $1.2 … those exceptions authorized by resolution and allowed by Law, prior to having the Treasurer pay the claims. Establish … the Treasurer to pay claims for allowable exceptions under Law prior to audit by the Board if it intends to permit such …