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Town of Pittstown – Records and Reports (2013M-5)

… The Supervisor did not maintain adequate accounting records or provide the Board with accurate financial reports. … reports did not agree with bank balances or accounting records for any of the 17 months we reviewed, with …

Town of Carroll – Town Clerk (2022M-20)

… documentation and accounting records to demonstrate that all swim program fees are recorded, deposited, reported or …

XIV.3 Investment of State Funds/Interest Earnings Distribution – XIV. Special Procedures

Town of Rensselaerville – Financial Operations (2012M-168)

… 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The … million. Key Findings The Town’s accounting records are in poor condition and do not provide an accurate portrait of its financial condition. In fact, the Town’s general fund was overstated by a total of …

Town of Putnam Valley – Purchasing (2013M-193)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … January 1, 2012 to March 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a …

Village of Hagaman – Claims Auditing (2022M-11)

… Trustees (Board) ensured claims were properly audited and approved before payment. Key Findings Claims were not properly audited and approved before payment. The Board did not: Date their … and paying such claims without Board approval. Ensure no claim is paid before audit and approval of the Board other …

Village of Washingtonville – Budget Review (B24-6-1)

… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2024-25 tentative budget …

Compliance With Freedom of Information Law Requirements

… Objectives To determine if the Department of Transportation (DOT) has policies, procedures, and … processes in place to fulfill its responsibilities under the Freedom of Information Law (FOIL), and if DOT is in …

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

… while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use toward …

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

… – pdf]   Audit Objective  Determine whether the Village of Deposit (Village) Board of Trustees (Board) required adequate support for credit card claims.  Key Findings  Of the 93 credit card purchases (18 claims) during the audit …

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, as amended by Chapter 147 of the Laws of …

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

… Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, which had an …

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

… report – pdf] Audit Objective  Determine whether City of Salamanca (City) separation payments were properly … in unsupported and possibly improper payments being made. Of the 23 separation payments made between April 1, 2020 and … $45,000 was based on more than nine years’ worth of leave accrual records. Officials relied on the accrual …

City of Newburgh – Budget Review (B23-6-9)

…  [read complete report – pdf]  Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by …

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

… complete report – 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 …

DiNapoli Announces Sale of General Obligation Bonds

… New York on March 10, 2015 unless postponed, as set forth in the Notices of Sale published in The Bond Buyer on March 4, 2015. The bonds will be dated …

Village of Stamford – Claims Audit (2022M-197)

… – pdf]  Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) effectively audited claims prior to … the Board approved 890 claims totaling $8.2 million. Of the 200 claims totaling $1 million we examined: 78 claims …

Village of Quogue – Justice Court (2015M-18)

… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2012 through February 28, 2014. Background The Village of Quogue is located in the Town of Southampton, Suffolk …

Town of Worcester – Claims Audit (2022M-145)

… agreed with our recommendations and indicated they plan to initiate corrective action. … audit town worcester …