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

… 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, 2008, to December 31, 2011. Background The Town of Stephentown is … Findings The Town does not have complete, accurate, and up-to-date accounting records, nor have monthly bank …

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

… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2012 to March 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population …

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 by chapters related to accounting process area. Each chapter contains sections … using the following approach: Overview: Introduction to the content contained within the chapter. Policies: …

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

… to the Town Board (Board). Because the Board did not have complete, accurate and timely financial information, its … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …

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

… an annual audit of the Clerk’s records, as required by New York State Town Law Section 123. Key Recommendations …

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

… Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported collections accurately and in a timely manner. Key Findings The Clerk did not … not accurately record all real property tax collections, and the Clerk deposited some collections and fees months …

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

… [read complete report - pdf] Audit Objective Determine whether the Village of Sherman … Treasurer and did not annually audit the former Treasurer’s records and reports. Key Recommendations Take appropriate …

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

… recording and reporting errors occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court … issued receipts, and allowed the Court clerk (clerk) to delete or modify transactions without supervisory approval … log. 186 adjudicated cases were not accurately reported to the DMV. Justice Gregory had a shortage totaling $119 that …

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

… in cash was deposited but not recorded. Remittances to the Supervisor were late ranging from one to four months after due. The Clerk did not perform monthly accountabilities to ensure sufficient assets to cover liabilities. Key …

Oversight of New York State Forest Tax Programs

… under the former program; these landowners have been benefiting from local tax reductions – and lesser … not in compliance with program requirements and/or may have been improperly benefiting from the local tax exemption. … properties, spanning 260,669 acres, for which landowners have been benefiting from local tax reductions for over 45 …

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

… report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly assessed and billed … oversight or develop written policies and procedures for assessing and billing garbage fees. 30 of 33 properties reviewed (91 percent) were not assessed …

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

… in revenues of at least $3,915 that were unaccounted for and 138 questionable disbursements by the Association’s … Enter into a written agreement with the Association for services to be provided and monitor BID financial …

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

… records, the Justices cannot ensure that all pending bails have been appropriately resolved. Did not properly monitor … Prepare monthly accountabilities and investigate any discrepancies. Village officials agreed with our findings …

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

… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … before the budget is adopted. … City of Long Beach Budget Review B2274 New York Office of the State …

XIII.7 Office of the State Comptroller Travel Manual – XIII. Employee Expense Reimbursement

… Click here to access the Travel Manual . To view or print a PDF file, you need the Adobe Reader®, …

Village of Port Dickinson – Financial Condition (2014M-154)

… population of approximately 1,700. The Village is governed by an elected five-member Board of Trustees. Budgeted …

Oversight of the Clean Water State Revolving Fund

… Objective To determine if the Environmental Facilities Corporation … overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in …

Town of Saranac – Town Clerk Operations (2019M-33)

… deposited, remitted and reported all collections received in a timely and accurate manner. Key Findings The Clerk did not: Record all collections received in a timely and accurate manner. Deposit all collections … timely and intact. As of October 31, 2018, $843 in recorded cash collections had not been deposited and were …

IX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants

… For most federal programs subject to CMIA, interest liabilities will be calculated from the SFS … supplying information needed for such calculations.  Guide to Financial Operations REV. 03/19/2012 … For most federal programs subject to CMIA interest liabilities will be calculated from the SFS …