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XIV.14.F Valuation of Capital Assets – XIV. Special Procedures

… asset in its intended location and condition for use (i.e., freight and transportation charges, site preparation … policies Cost of real estate surveys Cost of an option when it is exercised Special paving assessments Cost of … The costs of normal repairs and maintenance that do not add to the value or extend the lives of assets …

Oversight of Pupil Transportation Services (Follow-Up)

… trainings. To carry out its responsibilities to ensure safe and efficient transportation of children, the Department … for school bus personnel and instructors to help ensure safe transportation for all pupils; and whether the …

Town of Stockport – Disbursements (2013M-216)

… 22, 2013. Background The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is …

Town of Shandaken – Payroll (2013M-201)

… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the … January 1, 2012, to January 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population … Town of Shandaken Payroll 2013M201 …

Collection of Lease and Permit Revenues

… Of 45 sampled permits which had outstanding balances, no action was taken on eight. These eight permits had a total …

XIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures

… loans in specific funds listed in Article VII language bills. SFL §98-a further states: “Notwithstanding the … loans in specific funds listed in Article VII language bills …

XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management

… Law requires publication of grant opportunities. To comply with these publication requirements, the Department … the Contract Reporter or State Register will be considered to have satisfied the publication requirements of Article … that grant procurement opportunities will be distributed to the greatest number of potential applicants. Note that …

XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management

Town of Pittsfield – Disbursements (2013M-82)

… the Board approved the pay rates of the three transfer station employees, who were paid a gross amount of $17,370 …

Town of Urbana – Access Controls (2022M-4)

… Town of Urbana (Town) officials properly configured network and computer user access controls to safeguard the … Town officials (officials) did not adequately configure network and computer user access controls. In addition to … Provide IT security awareness training. Adequately manage network and local user accounts and permissions. Enter into …

Town of Hempstead – Budgeting (2021M-169)

… not include the fund balance estimates required by Town Law. Town officials also did not effectively monitor the … annual budgets. Town officials levied $37.6 million more in taxes than was necessary to fund budgeted expenditures, … in our report. Appendix B includes our comments on the issues raised in the Town’s response. …

Village of Schuylerville – Procurement (2014M-228)

… audit was to evaluate the Village’s procurement practices for the period June 1, 2012 through April 30, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year are approximately $1.5 million. … officials did not always use competitive procedures for the procurement of goods and services as required by …

DiNapoli Releases Review of Executive Budget

… Executive Budget that the budget will remain in balance for the next five years, the direction of the pandemic, … build up the state’s reserves, so we are better prepared for future emergencies or an economic downturn.” The SFY … surpluses through SFY 2025-26. Risks The predominant risk for the financial plan forecast is the uncertainty of the …

Town of Wilson –Purchasing (2014M-077)

… officials to solicit quotes or competitive bids, depending on the amount of the purchase or public works contract. …

Town of Minden – Budgeting (2014M-366)

… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices for the period … improperly allocated portions of its sales tax revenue to the town-wide general fund without first eliminating the … part-town funds (those that exclude the Village), contrary to statutory requirements. The Town consistently adopted …

Town of Middlefield – Budgeting (2015M-109)

… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding adopting, … and a listing of the receipts and disbursements, there was no evidence that the Board and Department heads discussed … The purpose of our audit was to assess the Boards practices regarding adopting …

Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process

… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … request reimbursement for the fund by submitting all bills or receipts for purchases made from the petty cash …

Licensing and Monitoring of Proprietary Schools

… Objectives To determine whether the State Education Department’s (Department) Bureau of Proprietary School Supervision (Bureau) is verifying that … monitoring schools and utilizing its database to look for warning flags of future closings. The audit covers the …

Oversight of Public Water Systems (Follow-Up)

… In addition, there are emerging contaminants with known adverse health effects that the Department continues to study …

Accountability and Surplussing of Vehicles (Follow-Up)

… of Vehicles ( 2018-S-42 ). Background The New York State Office for People With Developmental Disabilities … agencies. Regional Developmental Disabilities State Operations Offices administer and oversee State … purpose of the trip. We issued our initial audit report on August 15, 2019. The audit objectives were to determine …