Search

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

… [read complete report – pdf] Audit Objective Determine whether the Clerk-Treasurers accurately and completely accounted for, recorded and reported financial transactions in a timely … not entitled to and paid herself an unauthorized payment for unused leave to which she was not entitled when she left …

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

… put to use. Numerous studies have shown a significant rise in AI adoption and investment, with a majority of …

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

… Although BOCES officials compensated employees we reviewed in accordance with collective bargaining agreements (CBAs) … wages totaling $25,948 of which $19,985 was not recouped. In addition, it cost BOCES approximately $111,000 annually for time spent in the review, approval and manual entry into the financial …

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

… 17, 2014. Background The Village of Westfield is located in the Town of Westfield in Chautauqua County and has approximately 3,200 residents. …

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

… Background The City of Olean Housing Authority is located in the City of Olean, Cattaraugus County. The Authority, … or procedures to monitor its consultant’s performance in administering the Authority’s Capital Fund Program (CFP), … with the brokerage firm that assists the Director in managing the Authority’s investment activities. Key …

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

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

… of Delhi (Town) officials accurately maintained Highway Department (Department) employee leave records. Key Findings Town … Town of Delhi Town officials accurately maintained Highway Department Department employee leave records …

DiNapoli Finds Medicaid Billing Errors of Nearly $1 Billion

… million in payments to providers, including facilities, for services ordered, prescribed, referred, and attended by … Yorkers or to those who have special health care needs. For the state Fiscal Year ended March 31, 2021, New York’s … claims processing system, allowed improper payments for services involving ordering, prescribing, referring, and …

Town of Butternuts – Highway Facility Capital Project (2021M-94)

… report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board transparently planned and … in planning and could have improved its monitoring of the Project. As a result, total costs to complete the … terms. Town officials disagreed with certain aspects of our findings and recommendations but indicated they …

Village of Watkins Glen – Justice Court Operations (2021M-146)

… recorded, deposited, reported and remitted Justice Court (Court) collections in a timely and accurate manner. Key … collected recorded deposited reported and remitted Justice Court Court collections in a timely and accurate manner …

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

… of violent crime – such as aggravated assault, forcible rape, murder, and robbery – in the State, excluding New York …

Town of Newstead – Joint Highway Facility Project (2012M-260)

… Purpose of Audit The purpose of our audit was to examine the Town Board’s management of the Joint Highway … 2008, to August 31, 2012. Background The Town of Newstead is located in Erie County with a population of approximately 11,400 residents. The Town is governed by the Town Board, which comprises five elected …

Village of Middleport – Water and Sewer Rents (2013M-313)

… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent activity for the … Board of Trustees (Board) comprised of four Trustees and a Mayor. Budgeted appropriations for the general, water and … the Board and only two had been sufficiently documented as to the rationale for the adjustments. The Clerk-Treasurer …

Town of New Berlin – Ambulance Company Loan (2013M-22)

… five-member Town Board, comprising the Town Supervisor, and four Council members, govern the Town. The Town’s annual … $1.86 million, financed primarily by real property taxes and sales tax. Key Finding The Board authorized and paid a total of $125,000 toward two loans to a private, …

Administration and Collection of Real Estate Transfer Taxes (Follow-Up)

… had adequate systems and practices in place to allow it to effectively collect RETT, as required by relevant law and … adequate systems and practices in place that allowed it to effectively administer and collect RETT, as required by … As a result, the Department’s ability to efficiently and effectively analyze information to identify higher-risk …

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

… The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not complete, accurate …

Review of the Enacted Budget: State Fiscal Year 2021-22

… State Fiscal Year 2021-22 April 2021 PDF Version Message from the Comptroller … Businesses which determine their tax liability using their capital base (rather than net income or fixed dollar minimum … appropriation, regardless of the timing of the initial expenditure. 10 In certain instances, a credit to the …

Town of Darien – State Contract Loader Purchases (2013M-88)

… Purpose of Audit The purpose of our audit was to examine Highway Department purchasing … Request the appropriate price lists from the vendor when purchasing equipment on State contract, and compare the …

Village of Little Valley – Capital Project Management (2020M-129)

… The Board properly planned the WWTP project but could have better managed certain aspects of the project. The Board … and indicated they plan to initiate corrective action on future projects. … Determine whether the Village of Little …

Orchard Park Public Library – Audit of Claims (2016M-191)

… Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and … ensure that the Secretary documents its approval of claims in the Board minutes. Develop and adopt a comprehensive …