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

… late payment of water and sewer rents and did not adopt an ordinance to encourage the timely collection of overdue … accounts for relevy on the tax roll. Consider adopting an ordinance and imposing a penalty for late payment of water …

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

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

… [read complete report - pdf] Audit Objective Determine whether Town of Delhi (Town) … injury, which resulted in an overpayment of his health and dental premiums of $6,411. The 2018 and 2019 leave balances …

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

… - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained complete, … similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer was in office for … the records were properly maintained. For example, as of May 31, 2020, the Village’s pooled cash accounts were out …

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

… Violence Elimination (GIVE) program and the SNUG (“guns” spelled backward) program. GIVE is a crime-fighting …

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

… with respect to financing the Project during the early planning phase. As a result of Town officials’ poor … to the original project scope and were not competitively bid, as required. Key Recommendations Consult with legal … Properly approve all change orders and competitively bid any change orders in excess of the competitive bidding …

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

… Ensure contractors were properly monitored. As a result, a contractor used less expensive roof material on the highway …

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

… and analysis of statewide financial information. It helps ensure information is straightforward; flexible and …

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

… reported and remitted Justice Court (Court) collections in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner. The Justices did not prepare … errors was a $3,320 overpayment to the Justice Court Fund. In addition, Justice Miller had a shortage totaling $421 that …

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)

… electronic submission) at the time of our audit, of which only a small portion was entered into an electronic system …

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

… whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were authorized and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent with Council … still has not established specific leave benefits of NC employees. As a result, we found: Seven NC employees …

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

… report - pdf ] Audit Objective Determine if the Town of Willing (Town) Supervisor (Supervisor) maintained adequate … appropriate reports and provided adequate oversight of the bookkeeper. Key Findings The Town’s bookkeeper … submit appropriate reports or provide sufficient oversight of the bookkeeper. Annual financial reports, known as the …

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

… uses a combination of manual records, spreadsheets with control and subsidiary accounts and a billing software …

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

… Purpose of Audit The objective of our audit was to assess the Town’s practices regarding the Board’s … Revolving Loan Funds continue to be subject to Federal HUD requirements under HUD programs. The Board believed that … governed by Federal, not State law, we are referring this issue to HUD for its consideration. Key Recommendation Obtain …

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

… - pdf ] Audit Objective Determine whether the Village of Little Valley (Village) Board of Trustees (Board) properly planned and sufficiently … WWTP project but could have better managed certain aspects of the project. The Board developed a financial plan that …

Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings

… (c) An adjournment before any hearing shall be granted only by the retirement system. (d) The applicant or a party other that the retirement system shall be granted only one adjournment as of right or without the necessity of …

Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)

… transactions for the period January 1, 2014 through May 18, 2015. Background The Town of Tuscarora is located in …

Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)

… Purpose of Audit The purpose of our audit was to examine internal controls over selected … 1, 2011, to September 30, 2012. Background The Town of Coeymans is located in Albany County and has a population … Town of Coeymans Recordkeeping and Cash Disbursements 2013M186 …

Town of Callicoon – Cash Receipts and Disbursements (2013M-16)

Town of Callicoon Cash Receipts and Disbursements 2013M16