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Town of Throop – Highway Department (2021M-115)

… Establish written policies and procedures to safeguard cash receipts.  Town officials agreed with our …

Village of Mexico – Financial Management (2023M-170)

Determine whether the Village of Mexico Village Board of Trustees Board adopted realistic budgets and managed fund balance

Village of Deposit – Claims Auditing (2023M-173)

… of Trustees (Board) required adequate support for credit card claims.  Key Findings  Of the 93 credit card purchases (18 claims) during the audit period, the Board … did not ensure compliance with the Village’s credit card policy and approved 83 credit card purchases (17 claims) …

Village of Greene – Investment Program (2023M-112)

… (Village) officials developed and managed a comprehensive investment program. Key Findings Village officials developed a …

City of Salamanca – Employee Benefits (2023M-96)

… and possibly improper payments being made. Of the 23 separation payments made between April 1, 2020 and October …

Village of Endicott -- Budget Review (B17-4-7)

… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village's tentative budget for the 2017-18 fiscal …

Village of Schaghticoke – Board Oversight (2023M-78)

… – pdf] Audit Objective  Determine whether the Village of Schaghticoke (Village) Board (Board) provided adequate oversight of financial operations. Key Findings  The Board did not provide adequate oversight of financial operations. As a result, the Board cannot be …

Village of Suffern – Budget Review (B24-6-3)

… deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State …

Town of Lincoln - Town Clerk (2023M-31)

… $3,869.The former Clerk also did not:  Deposit $4,038 in cash collections recorded from January 1, 2018 through … all cash collected. For example, Town officials found $622 in cash in her office with no supporting records showing the source …

Village of Corinth – Investment Program (2023M-146)

… liquidity and yield.  Prepare monthly cash flow forecasts to estimate available funds for investment, monitor … and have initiated, or indicated they planned to initiate corrective action.  … Determine whether Village …

Village of Hunter – Financial Operations (2023M-164)

… documentation for deposits,  Prepare abstracts for payment of claims,  Make timely deposits, or  File annual …

Town of Homer – Non-Payroll Disbursements (2023M-63)

… report – pdf] Audit Objective Determine whether the Town of Homer (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of non-payroll disbursements. As a result, Town officials …

Implementation of the Security Guard Act (Follow-Up)

To assess the extent of implementation of the four recommendations included in our initial audit report Implementation of the Security Guard Act 2019S42

Compliance With Freedom of Information Law Requirements

… of Transportation (DOT) has policies, procedures, and processes in place to fulfill its responsibilities under … any State agency, public authority, and local government entity, with the exception of the Judiciary and State … available for public inspection or copying. Within 5 business days of receiving a FOIL request, DOT must make the …

Oversight of Adult Protective Services Programs (Follow-Up)

… Services Programs ( 2020-S-2 ). About the Program In New York State, the Office of Children and Family Services (OCFS) … responsible for addressing APS referrals outside of New York City (rest of State, or ROS); and 12 field offices … meet State standards, the Bureau conducts Practice Reviews (Reviews) of each APS provider. Upon completion of …

Village of Canaseraga – Claims Audit (2023M-48)

… 64 claims totaling approximately $114,000 were paid prior to scheduled monthly Board meetings and were not audited prior to payment. 27 claims totaling approximately $24,000 did not … audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were. Key …

Town of Lake Luzerne – Procurement (2022M-95)

… cannot ensure officials are procuring goods and services in the most prudent and economical manner. As a result, the …

City of Amsterdam – Recreation Department (2023M-29)

… program were $12,014; only $5,213 was collected, resulting in a projected revenue shortage of $6,801 for the summer … maintain any support for the number of beverages sold .  In addition, cash from the sales was periodically placed in a vehicle’s glove compartment until it was brought to the …

IT Security: Key 12 Areas of Concern – Information Technology Governance

City of Lockport – Budget Review (B23-1-7)

… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings …