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Town of Tompkins Fire District – Board Oversight (2023M-33)

… report – pdf] Audit Objective Determine whether the Town of Tompkins Fire District (District) Board of Fire Commissioners (Board) provided oversight of the District’s financial activities. Key Findings The …

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… Objective Determine whether Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) officials … capital expenditures and instead utilized more than $2.5 million of the component (which are BOCES’ member school districts) …

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 …

DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration

… DiNapoli. The full op-ed is below: The Double-Edged Sword of Pandemic-Driven Technological Acceleration The COVID-19 … pandemic has, without a doubt, changed the world – and one of its most notable effects has been the acceleration of technology initiatives as the public and private sectors …

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)

… Determine whether Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) officials … 40 employees received unearned wages totaling $25,948 of which $19,985 was not recouped. In addition, it cost BOCES … approval and manual entry into the financial system of the timesheets utilized by certain bargaining …

State Comptroller DiNapoli Statement on Death of Robert Slaughter

… Slaughter and her family as they mourn the death of Robert Slaughter. Louise and Robert shared a lifetime together and were an example to us all of what a dedicated, loving and committed couple could … Slaughter and her family as they mourn the death of Robert Slaughter Louise and Robert shared a lifetime …

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

… report - pdf] Audit Objective Determine whether the Town of Western (Town) Supervisor maintained complete, accurate … did not maintain complete and accurate financial records of Town operations and did not file required annual financial … financial decisions was compromised, and the transparency of Town financial operations is diminished. The Supervisor …

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 …

Town of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)

… Objective Determine whether payments made by the Town of Roxbury (Town) officials to certain not-for-profit … to ensure that it does not violate Article VIII, Section 1 of the New York State Constitution. Town officials agreed …

Town of Seneca Falls – Audit Follow Up (2018M-144-F)

… - pdf]  |  [read complete 2019 report - pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca Falls (Town) progress, as of July 2022, in …

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… report – pdf] Audit Objective Determine whether the Town of Lisle (Town) officials established long-term capital and … and financing approaches to address them . As a result: 10 of the 15 pieces of major highway equipment and vehicles (67 percent) in use …

Village of South Glens Falls – Audit Follow-Up (2014M-102-F)

… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2016, in implementing our recommendations in the … Village of South Glens Falls Audit FollowUp 2014M102F …

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

… report – pdf] Audit Objective Determine whether the Town of Danby (Town) Board (Board) sought competition when … resulting in duplicate payments totaling $33,282. 44 of 97 credit card purchases, totaling $12,695, reviewed were … Determine whether the Town of Danby Town Board Board sought competition when procuring …

Town of Groton – Highway Department Asset Accountability (2022M-117)

… report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials adequately safeguarded and … obtain Board approval for all disposals or dispose of Department assets in accordance with the Town’s capital … and procedures for the sale, transfer or disposition of unused assets. Town officials generally agreed with our …

City of Olean Housing Authority – Board Oversight (2016M-93)

… Purpose of Audit The purpose of our audit was to evaluate Board oversight of certain financial activities for the period July 1, 2013 … City of Olean Housing Authority Board Oversight 2016M93 …

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

… Purpose of Audit The purpose of our audit was to examine the operation of the water and sewer funds for the period June 1, 2012 … Village of Westfield Water and Sewer Operations 2014M209 …

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

Town of Delhi - Highway Department Leave Records (2020M-53)

… report - pdf] Audit Objective Determine whether Town of Delhi (Town) officials accurately maintained Highway … (Deputy) from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this 272.5 hours was from leave time not being properly …

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

… - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained complete, … similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer was in office for … the records were properly maintained. For example, as of May 31, 2020, the Village’s pooled cash accounts were out …

Monitoring and Administration of Public Protection Grant Programs (Follow-Up)

… Objective To determine the extent of implementation of the recommendation included in our initial audit report, Monitoring and Administration of Public Protection Grant Programs ( 2019-S-21 ). About the … To determine the extent of implementation of the recommendation included in our …