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Village of Mayfield – Water and Sewer Operations (2017M-28)

… Purpose of Audit The purpose of our audit was to determine whether the Village accurately … 1, 2015 through October 31, 2016. Background The Village of Mayfield is located in the Town of Mayfield in Fulton … Village of Mayfield Water and Sewer Operations 2017M28 …

Village of Homer – Purchasing and Credit Cards (2017M-112)

… Purpose of Audit The purpose of our audit was to assess controls over purchasing and credit cards for the period March 1, 2015 through April 13, 2017. Background The Village of Homer is located in the Town of Homer in …

Fairport Central School District - Payroll and Employee Benefits (2023-118)

… calculated their leave accruals. However, we found one of the five employees that received a retirement incentive … been paid $2,000 because they retired prior to the end of the school year, a requirement for this incentive.  Key …

Oversight and Enforcement of the Rechargeable Battery Law (Follow-Up)

… are bought, used, and recycled or disposed of in the trash. The increased demand for batteries can be traced …

Project Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)

… Objective To determine the extent of implementation of the two recommendations included in our initial audit … (ESD) is the chief agency responsible for the coordination of the State’s economic development programs. Its mission is … To determine the extent of implementation of the two recommendations included in our …

Use, Collection, and Reporting of Infection Control Data (Follow-Up)

… of implementation of the five recommendations included in our initial audit report, Use, Collection, and Reporting … devastating consequences for older populations residing in congregate settings, such as nursing homes. Within weeks … component of any health care delivery and a key concept in achieving the Department’s mission to protect and promote …

Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)

… Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … accounting procedures. As a result, inadequate records and reports were maintained and the Board lacked the financial information necessary to … Dolgeville Village Treasurer maintained adequate records and reports to allow the Board of Trustees Board to properly …

Town of Edmeston – Supervisor's Records and Reports (2017M-13)

… was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2015 through … has not conducted an annual audit of the Supervisor’s records for several years. Key Recommendations Discontinue … statements. Conduct an annual audit of the Supervisor's records or engage an independent auditor to conduct the audit. …

Town of Kent – Procurement and Information Technology (2017M-85)

… for online banking and investment, shopping, travel, sports, social networking and entertainment. Town officials …

Patient Safety Center Activities and Handling of Revenues (Follow-Up)

… for monitoring compliance with applicable federal and State laws and regulations and, through its Bureau of … certain sections of law are allocated to a special revenue fund created specifically to support PSC expenditures. The …

Controls Over Tablet and Kiosk Usage by Incarcerated Individuals

… and rehabilitation of approximately 31,000 individuals in its custody at 44 facilities throughout the State. The … an account created on the Provider’s website. Individuals in specialty populations are allowed limited access to two … Services to submit the required exception request form. Implement the remaining technical recommendations …

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

… Clerk-Treasurer did not properly record her leave usage .  She earned and used leave that she was not entitled to and … 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 …

Town of German – Supervisor’s Records and Reports (2023M-54)

… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … records and reports in a complete, accurate and up-to-date manner .  As a result, the Town Board’s (Board) ability to monitor the Town’s financial operations was compromised, …

XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures

… in compliance with Chapter 405, Laws of 1981 that monitors and reports upon the State’s capital assets. The Statewide … of General Services (OGS), was significantly improved and updated in 1998. In October 2015, the balances in the … System (SFS) Asset Management (AM) Module (SFS AM), and the system was retired. The SFS AM continues to be …

XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting

… loaned to non-State agencies in anticipation of (1) future repayment from the recipient, or (2) future reimbursement … Law requires that no loans shall be made until a written repayment agreement, including a schedule as to when the … corporations from regular appropriations subject to repayment agreements. These are not advance appropriations …

XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures

… SECTION OVERVIEW AND POLICIES The Bureau of State Expenditures’ (Bureau) auditors may need additional … response to the Bureau’s request may cause New York State to incur unnecessary interest costs. Guide to Financial … The Bureau of State Expenditures Bureau auditors may need additional …

XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures

… IRS Form W-2; taxable but not subject to tax withholding (except in unusual situations where the payee is subject to … However, such payments are not subject to withholding except in unusual cases (such as where the claimant is … and must be reported to the IRS on Form 1099-MISC, except to the extent that the payments are to reimburse the …

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

XII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures

… process vouchers using lapsing funds before the published deadline. It is imperative that the voucher and supporting … funds if the voucher cannot be reprocessed prior to the deadline. Please see Section 5.A - Selecting the Appropriate …

XII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures

… Salary and Fringe rates must be substantiated.) Certified payroll registers Time cards Overtime authorization and/or …