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Town of Edmeston – Supervisor's Records and Reports (2017M-13)

… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, … Town of Edmeston Supervisors Records and Reports 2017M13 …

Town of Kent – Procurement and Information Technology (2017M-85)

… for online banking and investment, shopping, travel, sports, social networking and entertainment. Town officials …

Patient Safety Center Activities and Handling of Revenues (Follow-Up)

… for monitoring compliance with applicable federal and State laws and regulations and, through its Bureau of … certain sections of law are allocated to a special revenue fund created specifically to support PSC expenditures. The …

Controls Over Tablet and Kiosk Usage by Incarcerated Individuals

… and rehabilitation of approximately 31,000 individuals in its custody at 44 facilities throughout the State. The … an account created on the Provider’s website. Individuals in specialty populations are allowed limited access to two … Services to submit the required exception request form. Implement the remaining technical recommendations …

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

… for, recorded and reported financial transactions in a timely manner. Key Findings The former Clerk-Treasurer did not make cash deposits in a timely manner. The former Clerk-Treasurer did not … (NYSLRS). Key Recommendations Deposit all cash receipts in a timely manner, within the legal requirements. Develop …

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

… report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … was compromised, resulting in diminished transparency of the Town’s financial operations. The former Supervisor: Incorrectly recorded almost $1 million of highway fund revenues and $57,000 of fire protection fund …

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

… developed a comprehensive Capital Assets reporting system in compliance with Chapter 405, Laws of 1981 that monitors … Services (OGS), was significantly improved and updated in 1998. In October 2015, the balances in the system were converted to … developed a comprehensive Capital Assets reporting system in compliance with Chapter 405 Laws of 1981 that monitors and …

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

… was to examine the operation of the water and sewer funds for the period June 1, 2012 through June 17, 2014. Background … four Trustees and a Mayor. Budgeted appropriations for the 2013–14 fiscal year totaled approximately $8.5 … all unpaid accounts. The Village did not charge penalties for late payment of water and sewer rents and did not adopt …

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

… SECTION OVERVIEW AND POLICIES The Bureau of State Expenditures’ (Bureau) auditors may need additional … response to the Bureau’s request may cause New York State to incur unnecessary interest costs. Guide to Financial … The Bureau of State Expenditures Bureau auditors may need 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

… process vouchers using lapsing funds before the published deadline. It is imperative that the voucher and supporting … funds if the voucher cannot be reprocessed prior to the deadline. Please see Section 5.A - Selecting the Appropriate …

DiNapoli Releases Fiscal Stress Scores for Villages and Cities

… villages and two cities were designated in fiscal stress under his Fiscal Stress Monitoring System . DiNapoli … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, … villages and two cities were designated in fiscal stress under his Fiscal Stress Monitoring System …

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

… dispatch Purchase Orders (PO). The purpose of this section is to describe (i) how the State will use the SFS to … the PO’s signature line. Electronic authorization of POs is more efficient because the entire PO life cycle, from … State. The classification selected determines if a vendor is “open for ordering,” which allows the vendor to receive …

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

… of Varick (Town) officials effectively managed the water and sewer districts’ financial operations. Key Findings Town … did not effectively manage most aspects of the water and sewer districts’ financial operations. Officials did not: … budgets over the last three years. Adopt fund balance and reserve policies, formal multiyear financial and capital …

Use of Federal Funding for Election Technology and Security

… Objective To determine whether the Board of Elections utilized available funding from the 2018 Help … 1, 2018 to February 11, 2021. About the Program The Board of Elections (BOE) is responsible for administering and … To determine whether the Board of Elections BOE utilized available funding from the 2018 …

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

… (Corporation) officials awarded projects in accordance with established guidelines and ensured businesses’ compliance with agreements. Key Findings Corporation officials awarded projects in accordance with established guidelines, but once funds were disbursed, …

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

… journals after they are prepared. The Town’s blank check stock is not secured and there is no comparison between the … institute compensating controls. Ensure that blank check stock is adequately secured. Discontinue the practice of …

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

… Purpose of Audit The purpose of our audit was to review selected financial activities for … 1, 2011, through October 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is … 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)

… adequate written policies and procedures governing cash receipts and disbursements. The District has not … officials did not adequately monitor gasoline credit card purchases. Key Recommendations Develop and adopt policies and procedures over cash receipts and disbursements. Segregate cash receipt, …