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XIV.14.F Valuation of Capital Assets – XIV. Special Procedures

… price or construction costs and also additional charges to place a fixed asset in its intended location and condition … professional fees, and legal claims directly attributable to asset acquisition). In the case of land, ancillary costs … should only be capitalized when all of the following have occurred: Determination of the specific objective of the …

Oversight of Pupil Transportation Services (Follow-Up)

… to certify to the Department that its school bus drivers have successfully completed the Department-established School … with its requirements and, consequently, did not have assurance that school bus drivers, monitors, and … the issuance of this follow-up to provide information on any actions that are planned to address the unresolved issues …

Town of Stockport – Disbursements (2013M-216)

… Purpose of Audit The purpose of our audit was to determine whether the Board properly … January 1, 2012, to January 22, 2013. Background The Town of Stockport is located in Columbia County and has a …

Oversight of Transportation Services and Expenses

… its day-to-day operations. These operators are required to have a current driver’s license to operate these vehicles on … made through the Contractor. Further, the Contractor data does not include sufficient detail the Department would need … repairs and maintenance costs. Also, the Department does not monitor in-house maintenance expenses but, rather, …

Collection of Lease and Permit Revenues

… Purpose To determine whether the Department of Transportation is collecting all lease and permit revenues … January 2008 through May 2012. Background The Department of Transportation (Department) has land that it does not use … billing permit holders and collecting the amount due. As of May 2012, the Department was owed a total of $6 million in …

XIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures

… Loans and Agency Requests for Interest Earnings Each year the Enacted Budget includes new authorization for … fund/account within thirty days of the beginning of each fiscal year or thirty days following the final approval of … must be credited or charged from the first day of such fiscal year.” Interest Distribution Within ten days of the …

XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management

… Article 4-C of the Economic Development Law. As a result, any grant opportunity that is published in the Contract Reporter or State Register will be considered to have satisfied the publication requirements of Article 4-C. … adequate competition for all competitive grants. As with any procurement, the failure of the state agency to obtain …

XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management

DiNapoli Orders Divestment of Russia Holdings

… that warrant further restrictions, including divestment. “For over a month, Russia’s unconscionable and immoral …

Town of Urbana – Access Controls (2022M-4)

… configured network and computer user access controls to safeguard the Town’s IT systems. Key Findings Town … network and computer user access controls. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, officials did not: Adopt comprehensive written …

Town of Hempstead – Budgeting (2021M-169)

… levied $37.6 million more in taxes than was necessary to fund budgeted expenditures, over the four-year audit … for the six major funds reviewed. Town officials failed to monitor the annual budget timely, resulting in the Board … the year and make necessary budget amendments prior to a budget line becoming over expended. Town officials …

Village of Schuylerville – Procurement (2014M-228)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s procurement practices for the … which non-price factors can be considered, did not adhere to best value requirements. Key Recommendations Ensure that … in accordance with statute. Provide guidance relating to the best value method as an alternative for awarding …

Administration of Mitchell-Lama Waiting Lists (Follow-Up)

… ). About the Program Our initial report, which was issued on August 17, 2017, sought to determine if Mitchell-Lama … (co-op) housing to middle-income families. A total of 269 State-supervised developments, with over 105,000 apartments, … are statutorily permitted to voluntarily dissolve (buy out) and leave the Program. When developments buy out, they …

Town of Wilson –Purchasing (2014M-077)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls over purchasing for … adopted a procurement policy that requires Town officials to solicit quotes or competitive bids, depending on the … the Board does not review the procurement policy annually to ensure it properly reflects the Board’s current …

Town of Minden – Budgeting (2014M-366)

… Purpose of Audit The purpose of our audit was to review the Town’s budgeting … in Montgomery County and includes the Village of Fort Plain within its boundaries. The Town, which is governed by …

Town of Middlefield – Budgeting (2015M-109)

… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding … 1, 2013 through January 6, 2015. Background The Town of Middlefield is located in Otsego County and has a …

Town of Corning – Procurement (2020M-93)

… report - pdf ] Audit Objective Determine whether the Town of Corning (Town) officials used a competitive process …

Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process

… The governing board of a local government or school district generally may, by … cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve small amounts … infrequent purchases, such as office supplies. The amount of a petty cash fund may be limited by statute. The custodian …

Licensing and Monitoring of Proprietary Schools

… School Supervision (Bureau) is verifying that schools have sufficient resources prior to initial licensing; and … to the financial documents submitted that should have precluded their approval. Our analyses of 330 schools … School Supervision Bureau is verifying that schools have sufficient resources prior to initial licensing and …

Town of Benson - Disbursements (2019M-54)

… the Supervisor’s records and reports. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether the …