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

City of Little Falls – Financial Condition (2021M-54)

… and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for …

Selected Aspects of Accommodations for Passengers With Disabilities

… airport (and terminal) operators to be responsible for implementing and maintaining boarding accessibility. … procedures. A May 2007 DOJ publication established best practices for state and local government website … station is located. PANYNJ’s website did not follow DOJ’s best practices toolkit and has only limited accessibility …

Enforcement of Commission Orders and Other Agreements (Follow-Up)

… with utility companies. Approval of these applications is often based on conditions such as replacing or upgrading … with National Grid to lift the natural gas moratorium in Long Island, Queens, and Brooklyn. For electric and gas utilities, …

Town of Morris – Justice Court Operations (2021M-66)

… deposited, disbursed, recorded and reported fines and fees in an accurate and timely manner. Key Findings The Justice … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … deposited disbursed recorded and reported fines and fees in an accurate and timely manner …

Adequacy of 2021 Budgets - Steuben County (S9-21-19)

… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … County (County) is one of the local governments included in our review. The County is located in the southern tier …

Town of Centerville – Town Clerk/Tax Collector (2021M-75)

… (Supervisor) or the County Treasurer (Treasurer) in a timely manner. Key Recommendations The Clerk should: …

Village of Fort Ann – Financial Condition (2014M-197)

… audit was to evaluate the Village’s financial condition for the period March 1, 2011 through February 28, 2014. … three-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $219,000 for the general, water and sewer funds. Key Findings The …

Village of Clifton Springs – Board Oversight (2014M-099)

… Purpose of Audit The purpose of our audit was to examine the Village Board’s oversight … 1, 2012 through December 5, 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and …

Village of Whitney Point – Cash Disbursements (2013M-69)

… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash … 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and has 964 … $1.22 million. Key Findings The Mayor and the Board did not conduct a thorough and deliberate audit of the claims …

Village of Webster – Audit Follow Up (2012M-110-F)

… assess the Village’s progress, as of September 30, 2013, in implementing our recommendations in the audit report released in October 2012. Background The Village of Webster is located …

Village of Victory – Audit Follow Up (2010M-35-F)

… Board of Trustees which consists of two elected Trustees and the elected Mayor. The Village’s operating expenditures … four recommendations were partially implemented and two recommendations were not implemented. … Village of …

Village of Upper Brookville – Justice Court (2013M-160)

… Purpose of Audit The purpose of our audit was to determine if the … adequate review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, …

Village of Sylvan Beach – Board Oversight (2013M-34)

… was to review the Village’s processes for auditing claims and its annual audit for the period June 1, 2011, to July 31, … Beach is located in the Town of Vienna in Oneida County and has approximately 900 residents. The Village is governed … by an elected Board of Trustees which comprises a Mayor and four Trustees. The Village’s budget for the 2012-13 …

Village of Pulaski – Selected Village Operations (2013M-142)

… Purpose of Audit The purpose of our audit was to review the water system improvement reserve, claims, … $102,275 from the water system improvement reserve to pay for work associated with the River Street retaining wall … was an inappropriate use of the reserve. The Board did not effectively audit all claims under its jurisdiction …

Village of Penn Yan – Water Operations (2013M-104)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s water operations for the period … 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population of approximately 5,200. … approximately $1.74 million. Key Findings The Board has not adopted appropriate policies and did not receive or …

Village of Mount Morris – Treasurer’s Office (2013M-65)

… 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of approximately …

Village of Mount Morris – Justice Court (2013M-152)

… Develop procedures to ensure that a Justice who resigns his or her official position with the Village meets …

Town of Genesee Falls – Fiscal Stress (2013M-146)

… 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The … The highway fund’s financial condition has diminished in recent years because of revenue shortfalls, and the Board … the highway fund experienced unplanned operating deficits in 2011 and 2012 of $49,263 and $71,979, respectively. …

Town of Gardiner – Selected Financial Activities (2013M-67)

… 30, 2012. Background The Town of Gardiner is located in Ulster County and has a population of approximately 5,700. … Key Recommendations Segregate incompatible duties in the cash receipts and disbursements processes, or …