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Town of Stephentown – Records and Reports (2012M-209)

… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, …

Town of Seneca Falls – Justice Court (2013M-89)

… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012 to March 4, 2013. Background The Town of Seneca Falls is … that important recordkeeping functions were not performed to ensure accountability over the Court’s records. …

XII.7 Office of the State Comptroller Audit Process – XII. Expenditures

I.2 Organization of the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview

… The New York State Guide to Financial Operations is organized by chapters related to accounting process area. Each chapter contains sections … using the following approach: Overview: Introduction to the content contained within the chapter. Policies: …

Town of Morehouse – Records and Reports (2021M-182)

… not performed. Monthly financial reports were not prepared for and submitted to the Town Board (Board). Because the …

Town of Gaines – Town Clerk/Tax Collector (2021M-172)

… report - pdf ] Audit Objective Determine whether the Town of Gaines (Town) Clerk/Tax Collector (Clerk) adequately performed her … did not perform an annual audit of the Clerk’s records, as required by New York State Town Law Section 123. Key …

Town of Coventry - Town Clerk/Tax Collector (2021M-180)

… report - pdf] Audit Objective Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and … remit or report all collections in a timely manner. As a result, the Town’s collections were at a greater risk of …

Village of Sherman – Treasurer’s Cash Receipts (2019M-39)

… and reports. Key Recommendations Take appropriate action to recover the missing funds. Develop written policies and …

Town of Dix – Justice Court Operations (2022M-06)

… report - pdf] Audit Objective Determine whether the Town of Dix (Town) Justices collected, recorded, deposited, … reported. The Justices did not provide adequate oversight of the clerk, ensure she was properly trained or prepare … errors occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, …

Town of North Greenbush – Town Clerk (2017M-132)

… (Clerk) recorded, deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings … The Clerk did not record, deposit, disburse or report all money collected in a timely and accurate manner. Collections … should take appropriate action to recover any remaining money due the Town. The Clerk should report and remit funds …

Oversight of New York State Forest Tax Programs

… is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and landowners are … protection of the environmental benefits of the State’s forest resources. The audit covers properties that received …

City of Lackawanna – Garbage Collection Fees (2021M-206)

… oversight or develop written policies and procedures for assessing and billing garbage fees. 30 of 33 properties … a total of $6,350. 16 organizations were billed for garbage services they received. However, the Code indicates the organizations were not eligible for such services. 14 of the 27 garbage fee exemptions …

City of Hornell – Business Improvement District (2018M-38)

… Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). Key Findings The … the Council cannot evaluate the BID’s effectiveness in achieving program goals or ensure the appropriate use of … management association (Association). Monitor the manner in which the Association used BID funds, resulting in …

Village of Warsaw – Justice Court Operations (2021M-214)

… - pdf] Audit Objective Determine whether the Village of Warsaw (Village) Justice Court (Court) collections were … accurate bail records, the Justices cannot ensure that all pending bails have been appropriately resolved. Did not … or accountabilities. Did not ensure that the clerk’s work was accurate and sufficient. Key Recommendations …

City of Long Beach – Budget Review (B22-7-4)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant … our budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized … in the City’s general fund and certain other funds as of June 30, 2012. Local Finance Law requires all …

XIII.7 Office of the State Comptroller Travel Manual – XIII. Employee Expense Reimbursement

… Click here to access the Travel Manual . To view or print a PDF file, you need the Adobe Reader®, …

Oversight of the Clean Water State Revolving Fund

… Objective To determine if the Environmental Facilities Corporation … overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in …

Town of Saranac – Town Clerk Operations (2019M-33)

… deposited, remitted and reported all collections received in a timely and accurate manner. Key Findings The Clerk did not: Record all collections received in a timely and accurate manner. Deposit all collections … timely and intact. As of October 31, 2018, $843 in recorded cash collections had not been deposited and were …

IX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants

For most federal programs subject to CMIA interest liabilities will be calculated from the SFS and bank records

Village of Sharon Springs – Water Accountability (2014M-148)

… Purpose of Audit The purpose of our audit was to review the Village’s water operations for … 1, 2012 through March 10, 2014. Background The Village of Sharon Springs is located in Schoharie County and has a …