Search

State Comptroller DiNapoli Releases School and Local Government Audits

… Thomas P. DiNapoli today announced the following school and local government audits have been issued. Town of … save funds for asset replacement. Middle Country Central School District – Extra-Classroom Activity (ECA) Funds (Suffolk …

Controls Over Tablet and Kiosk Usage by Incarcerated Individuals

To determine whether the Department of Corrections and Community Supervision provides sufficient oversight to ensure that the independent network kiosks and tablets used by Incarcerated individuals are secure and whether secure messaging accessed by these Individuals complies with

Town of Putnam – Accounting Records and Reports (2022M-188)

… Town’s accounting records were not reliable. Real property tax revenues were overstated by a total of $782,864 in the … in the highway and fire protection funds. $49,765 in sales tax and other department revenues were not recorded. …

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

… reported an additional 392 . 54 days worked to the New York State and Local Retirement System (NYSLRS). Key …

Town of Varick – Water and Sewer Operations (2021M-46)

… with our findings. Appendix B includes our comments to issues raised in the Town’s response. … Determine whether Town of Varick …

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

… to Localities lapse on September 30th. CUNY Stabilization Account appropriations lapse on March 31st, and SUNY Stabilization Account appropriations lapse on June 30th. Generally when a …

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

… or program progress reports Final expenditure reports Consultant and/or subcontractor agreements Documents required …

DiNapoli Releases Fiscal Stress Scores for Villages and Cities

… from the COVID-19 pandemic. “The financial landscape for many local governments has improved with the infusion of … planning, that help improve their financial outlook for years down the road.” The latest round of fiscal scores … fiscal year ending on May 31, based on self-reported data for 2021. The scores also cover the 17 cities with …

Small Businesses and the Economic Recovery: Work in Progress

… hiring difficulties and with supply chains. Nevertheless, one in five small businesses reported a return to normal … Pandemic, New York vs. U.S., May 2020⁠–⁠October 2021 Source: U.S. Census Bureau, Small Business Pulse Survey As … New York Small Businesses, May and October, 2020 and 2021 Source: U.S. Census Bureau, Small Business Pulse Survey …

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 … 18, 2012 through October 3, 2013. Background The Village of Middleport is located in Niagara County and has …

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

… of the two recommendations included in our initial audit report, Administration and Collection of Real Estate Transfer … counties submitted RETT information in hard copy form (vs. electronic submission) at the time of our audit, of which …

Controls Over and Revenues From .nyc Generic Top-Level Domains

… Objectives To determine whether the New York City Department of Information Technology & … (DoITT) has collected all the revenues due from the .nyc generic top-level domain program, and whether the contract’s operating requirements were met. The audit covered the …

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

… Determine whether the Village of Canton (Village) Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings … to our 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We found: The …

Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)

… $48,200 and disbursements totaled $57,600. Key Findings No one compared the bank statements and canceled check images to …

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

… for the Town's funds that were not set up to properly account for transactions by individual funds. The Supervisor … financial reports to the Board that include balance sheet account balances, detailed year-to-date budget-to-actual …

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

… Purpose of Audit The purpose of our audit was to evaluate controls over procurement and information … million. Key Findings The Town did not seek competition to procure goods and services totaling approximately $268,000 … Key Recommendations Use a request for proposals process to select professional services and ensure proper documents …

Area #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance

… that specifies the level of service to be provided by the vendor and clearly states your needs and expectations, … allow the local government or school to reduce its payment by a given percentage if that percent is not achieved. In our … starting point for negotiation. SLAs should be reviewed by the local government’s or school’s legal counsel and IT …

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

… determine whether the Village accurately bills, collects and deposits water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for future improvements to the …

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

… of our audit was to assess controls over purchasing and credit cards for the period March 1, 2015 through April … approximately $3.9 million. Key Findings Board members and certain department heads told us that they were unaware … of the requirement that purchases be approved by the Mayor and a Trustee, or by two Trustees, prior to the purchases …