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Town of Frankfort – Justice Court Operations (2022M-16)

… financial activities. The Justices did not prepare monthly bank reconciliations and accountabilities. As a … receipt transactions. Key Recommendations Perform monthly bank reconciliations and accountabilities and promptly review … differences. Ensure deposits are made within 72 hours of collection, and monthly reports are filed timely. …

Village of Hewlett Neck – Financial Management (2022M-35)

… complete report - pdf] Audit Objective Determine whether the Village of Hewlett Neck (Village) Board of Trustees (Board) adopted realistic … Determine whether the Village of Hewlett Neck Village Board of Trustees Board adopted …

Oversight and Enforcement of the Rechargeable Battery Law

… are bought, used, and recycled or disposed of in the trash. The increased demand for batteries can be traced …

Town of Stony Point – Budget Review (B6-13-15)

… funds as of December 31, 2003. Local Finance Law requires all local governments that have been authorized to issue …

Town of Stephentown – Records and Reports (2012M-209)

… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, … The Town of Stephentown is located in Rensselaer County, and has a population of approximately 2,900. The Town Board …

Town of Seneca Falls – Justice Court (2013M-89)

… our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012 to … of approximately 9,000 and is the home of the National Women’s Hall of Fame. The Town is governed by an elected Town Board …

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

I.2 Organization of the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview

… The New York State Guide to Financial Operations is organized … sections and subsections generally structured using the following approach: Overview: Introduction to the content contained within the chapter. Policies: Necessary … The New York State Guide to Financial Operations is organized …

Town of Morehouse – Records and Reports (2021M-182)

Determine whether the Town of Morehouse Town Town Supervisor Supervisor maintained complete accurate and timely financial records and reports

Town of Gaines – Town Clerk/Tax Collector (2021M-172)

… audit of the Clerk’s records, as required by New York State Town Law Section 123. Key Recommendations The Clerk … to take corrective action. Appendix B includes our comment on an issue raised in the Town’s response. …

Town of Coventry - Town Clerk/Tax Collector (2021M-180)

… Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and … The Clerk did not accurately record all real property tax collections, and the Clerk deposited some … they were received. As of July 31, 2021, a portion of real property tax penalties collected ($1,601), a taxpayer’s …

Village of Sherman – Treasurer’s Cash Receipts (2019M-39)

… and did not annually audit the former Treasurer’s records and reports. Key Recommendations Take appropriate … oversight and annually audit the Treasurer’s reports and records. …

Town of Dix – Justice Court Operations (2022M-06)

… Court (Court) collections and reported adjudicated cases in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner, or that all adjudicated … .  Review the recording and reporting errors identified in this report and make necessary corrections. Upgrade the …

Town of North Greenbush – Town Clerk (2017M-132)

… Clerk (Clerk) recorded, deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did not record, deposit, disburse or report all money collected in a timely and accurate manner. … Town Clerk Clerk recorded deposited disbursed and reported all money collected in a timely and accurate manner …

Oversight of New York State Forest Tax Programs

… provide many public benefits, including clean air and water, carbon storage, forest products (e.g., timber), jobs, … annual recommitment; each year a landowner receives a tax break, they must submit an annual commitment form …

City of Lackawanna – Garbage Collection Fees (2021M-206)

… City of Lackawanna (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage fees). Key Findings City officials did not always assess and bill garbage fees in accordance with the City Code … City of Lackawanna City officials properly assessed and billed solid waste garbage collection fees garbage fees …

City of Hornell – Business Improvement District (2018M-38)

… Council did not provide sufficient oversight of the BID and the Plan lacked sufficient detail to allow City officials … in revenues of at least $3,915 that were unaccounted for and 138 questionable disbursements by the Association’s … Director) totaling $24,955. Based upon our audit findings and subsequent investigation, the Executive Director of the …

Village of Warsaw – Justice Court Operations (2021M-214)

… - pdf] Audit Objective Determine whether the Village of Warsaw (Village) Justice Court (Court) collections were … Determine whether the Village of Warsaw Village Justice Court Court collections were properly …

DiNapoli Releases Analysis of 2022-23 Enacted State Budget

… better-than-expected revenues allowed for a steep increase in spending in the $220.5 billion enacted state budget for State Fiscal … programs. DiNapoli expressed concerns about the growth in capital spending and debt. He also cautioned that many … betterthanexpected revenues allowed for a steep increase in spending in the $2205 billion enacted state budget for …

City of Long Beach – Budget Review (B22-7-4)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant … from our budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B2274 New York Office of the …