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Village of Mayfield – Water and Sewer Operations (2017M-28)

… water produced to water billed and enacts long-term plans for future improvements to the water and sewer infrastructure for the period June 1, 2015 through October 31, 2016. … five-member Board of Trustees. Budgeted appropriations for water and sewer for the 2016-17 fiscal year totaled …

Village of Homer – Purchasing and Credit Cards (2017M-112)

… April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. The Village, which has a population of …

Fairport Central School District - Payroll and Employee Benefits (2023-118)

… District (District) officials accurately paid employees and properly calculated employees’ leave accruals.  Key … generally paid the 33 employees we tested accurately and properly calculated their leave accruals. However, we … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants

… for the federal funds it receives and disburses. Many of these requirements are mandated by the Federal … material respects. Following is a general description for how and why this information is used.   Guide to Financial …

Selected Management and Operations Practices – BuildSmart NY/Executive Order 88

… the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required … the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines. The audit covered the period from April …

Project Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)

… of the two recommendations included in our initial audit report, Project Tracking Systems and Economic Assistance Program Evaluations (Report 2019-S-48 ). About the Program Empire State … of the two recommendations included in our initial audit report Project Tracking Systems and Economic Assistance …

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

… Objective To determine the extent of implementation of the four … by a physician with a history of negligence unknown to the patient. Pursuant to the Act’s amendments to the Public Health Law (PHL), a … To determine the extent of implementation of the four …

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

… [read complete report – pdf] Audit Objective Determine whether the Town of German (Town) … records to the Board, in addition, the Board did not audit the former Supervisor’s records. Key Recommendations … Board. File AFRs and tax cap forms as required. Annually audit the Supervisor’s records. Town officials agreed with …

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

… entitled when she left Village employment. The total value of these unauthorized payments was $13,293. The former … Develop written policies and procedures for the type of records needed to request, approve, earn, use and record leave and the payment of unused leave upon leaving Village employment. Pursue …

Town of Western - Supervisor’s Records and Reports (2022M-184)

… financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the …

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… Purpose of Audit The purpose of our audit was to examine the Village’s cash receipt and … June 1, 2013 through July 14, 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego … Village of Gilbertsville Cash Receipts and Disbursements 2014M267 …

State Comptroller DiNapoli Releases School and Local Government Audits

… was no longer applicable. Erie 1 BOCES – Part-Time Temporary Employee (PTE) Payroll (Erie County) The board and … were overstated by a total of $782,864 in the general fund and understated in the highway and fire protection … revenues were not recorded. Cash balances in the general fund were understated by $69,968 and highway fund cash …

Downsville Fire District – Procurement and Claims Audit (2022M-130)

… in the most economical manner. Seven claims and 44 debit card transactions, totaling $8,346, were paid prior to Board … and approved prior to payment. Discontinue using the debit card. District officials agreed with our …

Town of Danby – Claims Processing and Procurement (2022M-127)

… operations is diminished. Officials did not solicit bids for five commodities totaling $197,266 or obtain the minimum required quotes for purchases totaling $80,360. The Board approved unsupported claims totaling $223,781 for payment. The Board approved 19 claims twice, resulting in …

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

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

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

… purpose of our audit was to examine the operation of the water and sewer funds for the period June 1, 2012 through … Key Findings The Treasurer only relevied closed overdue water and sewer accounts instead of all unpaid accounts. The Village did not charge penalties for late payment of water and sewer rents and did not adopt an ordinance to …

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

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… (Village) Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings and recommendations to our 2012 audit of the Village. The … Canton Village ClerkTreasurer maintained complete accurate and uptodate accounting records and reports …

V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance

… and account within the State a unique identification number to identify financial transactions. Centralized … Reporting and Compilation of Data – Improves reporting and tracking capabilities; and enhances analysis of statewide …

Controls Over and Revenues From .nyc Generic Top-Level Domains

… (DoITT) has collected all the revenues due from the .nyc generic top-level domain program, and whether the … a franchise agreement with a vendor to apply for the “.nyc” generic TLD (gTLD) and to operate, manage, maintain, and market the .nyc gTLD program. New York City’s contract with the vendor …