Search

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

… report - pdf ] Audit Objective Determine whether Town of Varick (Town) officials effectively managed the water and … Town officials did not effectively manage most aspects of the water and sewer districts’ financial operations. … Determine whether Town of Varick Town officials effectively managed the water and …

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

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, …

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). It provides each … to identify financial transactions. Centralized governance of the COA will ensure continued consistency within the State … The Chart of Accounts COA is the foundation of the Statewide Financial …

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

… in the world. As of June 8, 2020, 66,783 .nyc domains were registered. Key Findings DoITT collected only one of the four …

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)

… $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 …

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

… Any individual in the Clerk-Treasurer’s office could handle all aspects of a financial transaction. Key …

Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings

… hold a hearing to review and redetermine an application for retirement allowance or other benefit provided by the … and procedures under which such hearings will be held; it is, therefore, hereby Determined That the following rules … be defined as the first scheduled hearing at which the official record of the case is opened by the hearing officer. …

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)

… Purpose of Audit The purpose of our audit was to review selected financial activities for … 1, 2011, through October 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is … Town of Callicoon Cash Receipts and Disbursements 2013M16 …

Manorville Fire District – Board Oversight and Fuel (2016M-411)

… Purpose of Audit The purpose of our audit was to examine the District’s internal control … The Manorville Fire District is a district corporation of the State, distinct and separate from the Towns of …

Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)

… of Port Jefferson Station in Suffolk County, is governed by a Board of Trustees which comprises five elected members. … approve all claims, other than those exceptions authorized by resolution and allowed by Law, prior to having the Treasurer pay the claims. …

Town of Duanesburg – Financial Records and Reports (2020M-116)

… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records and reports were complete, accurate, up-to-date or timely. The Town’s accounting records were not … financial information. As a result, the Board’s ability to monitor the Town’s financial affairs, accurately assess …

Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)

… Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key Findings The … did not maintain adequate records and reports to allow the Board to properly manage Village finances. … ClerkTreasurer maintained adequate records and reports to allow the Board of Trustees Board to properly manage …

Madison County – Temporary Courthouse Lease and Renovations (2019M-41)

… (LLC) to lease and renovate temporary courthouse space for a 19-month period. Did not use a competitive process to … and goods and services are received before payment is made. County officials generally agreed with our recommendations and have initiated or indicated they …

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

… as required .  The AUDs were between 91 and 822 days late. Key Recommendations Maintain proper accounting records, …

Town of Hempstead – Vehicles and Fuel Usage (2022M-25)

… report - pdf] Audit Objective Determine whether Town of Hempstead (Town) officials effectively monitored Town … and securely stored, and there is proper documentation of take-home usage. Ensure take-home vehicle usage is … Determine whether Town of Hempstead Town officials effectively monitored Town …

Controls Over Tablet and Kiosk Usage by Incarcerated Individuals

… Objectives To determine whether the Department of Corrections and Community Supervision (Department) … is responsible for the confinement and rehabilitation of approximately 31,000 individuals in its custody at 44 … populations are allowed limited access to two types of tablets: a law library tablet that contains access to law …

Oversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)

… Objective To determine the extent of implementation of the 10 recommendations included in our initial audit report,  Oversight of Afterschool and Summer Youth Employment Contracts (Report  … To determine the extent of implementation of the 10 recommendations included in our …