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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)

… that these payments were appropriate and not impermissible gifts. Key Recommendations Consult with the Town’s legal counsel in connection with each proposed payment to ensure that it …

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)

… capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key Findings … address them . As a result: 10 of the 15 pieces of major highway equipment and vehicles (67 percent) in use were … their optimal usable life. Out of the 10 pieces of major highway equipment and vehicles reviewed, seven required …

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 … 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 …

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 our audit was to examine the operation of the water and sewer funds for the period June 1, 2012 through … Key Findings The Treasurer only relevied closed overdue water and sewer accounts instead of all unpaid accounts. The Village did not charge penalties for late payment of water and sewer rents and did not adopt an ordinance to …

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

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

… from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this 272.5 hours was from … recorded, while 89 hours was attributed to the Deputy’s failure to use sick leave for lost time due to an … and investigation of discrepancies in the former Deputy’s leave records, the former Deputy was arrested in September …

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

… complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings … that were carried forward from 2013. Annual financial reports were not filed with the Office of the State … The Board was not provided with adequate monthly financial reports and did not annually audit the Clerk-Treasurer’s …

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, … of Public Protection Grant Programs ( 2019-S-21 ). About the Program The Division’s mission is to enhance public … To determine the extent of implementation of the recommendation included …

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

… respective involvement with not only the construction phase of a joint highway facility (Project) but the … respect to financing the Project during the early planning phase. As a result of Town officials’ poor planning and …

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

… the Town of Butternuts (Town) Board transparently planned and monitored the highway garage and salt shed capital project (Project). Key Findings The … the Town of Butternuts Town Board transparently planned and monitored the highway garage and salt shed capital …

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

… and Compilation of Data – Improves reporting and tracking capabilities; and enhances analysis of statewide cross-agency …

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 …

Town of Owasco – Financial Management and Procurement (2021M-70)

… report - pdf ] Audit Objectives Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund … in a manner to ensure the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The Board did not effectively …

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

… all State counties submitted RETT information in hard copy form (vs. electronic submission) at the time of our audit, of which only a small portion was entered into an electronic system and …

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

… Council did not approve all leave drawdown payments. The Director of Administration and Finance and City Attorney did … time worked and adhere to provisions in the City Charter, Code of Ordinances (Code) and CBAs. City officials generally agreed with our …