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Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)

… reported an additional 392 . 54 days worked to the New York State and Local Retirement System (NYSLRS). Key …

Town of German – Supervisor’s Records and Reports (2023M-54)

… filed the annual financial report (AFR) and the tax cap form late with the Office of the New York State … monthly financial reports to the Board. File AFRs and tax cap forms as required. Annually audit the Supervisor’s …

XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures

… The State developed a comprehensive Capital Assets reporting system in compliance with Chapter …

XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting

… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for recognizing an … Preparation: There are two categories of receivables on the Statement of Net Position and Balance Sheet - … and disclosing uncollected tax revenues is included in  Section 4.B - Tax Revenues of this Chapter. Leases - …

Village of Westfield – Water and Sewer Operations (2014M-209)

… 17, 2014. Background The Village of Westfield is located in the Town of Westfield in Chautauqua County and has approximately 3,200 residents. … includes all overdue water and sewer accounts for relevy on the tax roll. Consider adopting an ordinance and imposing …

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

… the traveler’s supervisor or agency’s finance office should respond to the request. If requests for additional …

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

… have a fiscal year ending on June 30th. Appropriations for SUNY and CUNY State Operations and SUNY Aid to Localities … adjustments from the lapsed appropriations are permitted. For each lapsing, the Office of the State Comptroller (OSC) will publish the lapse date for each appropriation and will identify the exact date a …

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

… Section Overview and Policies: The purpose of this section is to provide … documentation supporting payments for Accounts Payable and Land Claims processed in the Statewide Financial System … to OSC or to facilitate OSC’s on-site review. In either case, supporting documentation must be readily available to …

DiNapoli Releases Fiscal Stress Scores for Villages and Cities

… fiscal years, including the “Big 4” cities of Buffalo, Rochester, Syracuse and Yonkers, each of which have fiscal … other challenges that might affect a local government’s or school district’s finances. This information includes population …

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

… Financial System (SFS) to create, approve, and dispatch Purchase Orders (PO). The purpose of this section is to … and Transaction Preparation: Electronic Authorization of Purchase Orders Online agencies use the SFS to electronically …

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

Determine whether Town of Varick Town officials effectively managed the water and sewer districts financial operations

Use of Federal Funding for Election Technology and Security

… to enhance the security of the State’s election technology and infrastructure. The audit covered the period from May 1, … Board of Elections (BOE) is responsible for administering and enforcing election laws in the State. To fulfill these … the BOE supports 57 County Boards of Elections and the New York City Board of Elections (County Boards). …

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

… the 18 businesses that agreed to create or retain a total of 96 positions actually did so. Three of the eight loans reviewed had delinquent payments totaling … to be taken when loans are delinquent and other terms of the agreements are not met. Establish written procedures …

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

… Ensure there is an adequate segregation of duties for vendor payments or institute compensating controls. Ensure …

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

… five-member Town Board comprising the Town Supervisor and four Board members. The Town’s 2012 adopted budget … most aspects of the functions relating to the receipt and disbursement of moneys without providing sufficient … insurance coverage. … Town of Callicoon Cash Receipts and Disbursements 2013M16 …

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

… to assess the Board’s control over tuition reimbursement and procurement for the period January 1, 2012 through … is located in the Town of Hempstead in Nassau County and was created by a special act of the State Legislature in … did not use competitive methods when procuring goods and services that were not subject to competitive bidding. …

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

… Purpose of Audit The purpose of our audit was to examine the District’s internal control environment and … July 31, 2016. Background The Manorville Fire District is a district corporation of the State, distinct and separate … Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected five-member Board of Fire …

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 period … The Town of Tuscarora is located in Steuben County and has a population of approximately 1,500 residents. The … $812,882. Key Findings The Supervisor signed the checks and reviewed the monthly reports, but did not review the bank …

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

… financial reports were not completed or filed with the State Comptroller’s Office (OSC) for any of the last four years (2015-16, 2016-17, 2017-18 and 2018-19). Fund transfers were not properly recorded. Inadequate …