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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)

… organizations were appropriate municipal expenditures. Key Findings We reviewed the 25 payments Town officials made … payments were appropriate and not impermissible gifts. Key Recommendations Consult with the Town’s legal counsel in …

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

… our review was to assess the Town of Seneca Falls (Town) progress, as of July 2022, in implementing our … procedures, it appears that the Department has made progress implementing corrective action. Of the five audit …

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)

… Saratoga County, has a population of approximately 3,500 and is governed by an elected five-member Board of Trustees. … funded primarily with real property taxes, sales tax, and water and sewer rents. Results of Review Based on our limited …

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

… Board (Board) sought competition when procuring goods and services and audited claims prior to payment. Key Findings The Board did not always seek competition when procuring goods and services or ensure all claims were properly audited and … Town Board Board sought competition when procuring goods and services and audited claims prior to payment …

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 … January 5, 2016. Background The City of Olean Housing Authority is located in the City of Olean, Cattaraugus County. The Authority, which provides low-rent housing for qualified …

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

… was to examine the operation of the water and sewer funds for the period June 1, 2012 through June 17, 2014. Background … four Trustees and a Mayor. Budgeted appropriations for the 2013–14 fiscal year totaled approximately $8.5 … all unpaid accounts. The Village did not charge penalties for late payment of water and sewer rents and did not adopt …

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)

… 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 same Clerk-Treasurer … because the Board did not develop policies and procedures to ensure the records were properly maintained. For example, …

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 …

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 Facility Project for the period January … Town of Newstead Joint Highway Facility Project 2012M260 …

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 …

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

The Chart of Accounts COA is the foundation of the Statewide Financial System SFS

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

… - pdf ] Audit Objective Determine whether the Village of Watkins Glen (Village) Justices collected, recorded, … collections were not deposited intact. The net effect of the reporting errors was a $3,320 overpayment to the … 1,311 cases were not properly reported to the Department of Motor Vehicles (DMV). The Court’s computerized accounting …

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

… $2 for every $500 of consideration exchanged. The base tax is generally paid by the seller (grantor), unless the seller is exempt from the tax or does not pay, in which case the … had adequate systems and practices in place to allow it to effectively collect RETT, as required by relevant law …

City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)

… at $13,700. The Mayor did not require department heads to track their time worked or to submit leave requests for taking time off, and the Council … $4,900, respectively. In addition, the City paid $59,500 to provide health insurance for two Council members without …

Town of Willing – Town Supervisor’s Financial Duties (2021M-68)

… The Town’s bookkeeper maintained adequate records and the accounting records we reviewed were accurate and complete, …