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Town of Western - Supervisor’s Records and Reports (2022M-184)

… report - pdf] Audit Objective Determine whether the Town of Western (Town) Supervisor maintained complete, accurate … did not maintain complete and accurate financial records of Town operations and did not file required annual financial … financial decisions was compromised, and the transparency of Town financial operations is diminished. The Supervisor …

Town of Ephratah – Accounting Records and Reports (2022M-138)

… report – pdf] Audit Objective Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) maintained … (AUDs) from 2015 through 2020 were filed with the Office of the State Comptroller (OSC) between 296 and 2,092 days … they planned to initiate corrective action. 1  Town of Ephratah Supervisor’s Records, Reports and Deposits …

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… Purpose of Audit The purpose of our audit was to examine the Village’s cash receipt and … June 1, 2013 through July 14, 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego …

Town of Putnam – Accounting Records and Reports (2022M-188)

… report – pdf] Audit Objective Determine whether the Town of Putnam (Town) Town Supervisor (Supervisor) maintained … sound financial decisions. Due to the Supervisor’s lack of oversight of the former bookkeeper, including ensuring bank …

Downsville Fire District – Procurement and Claims Audit (2022M-130)

… Board of Fire Commissioners (Board) ensured that goods and services were procured in accordance with the procurement policy and claims were approved prior to payment. Key Findings The Board did not ensure that goods and services were procured in accordance with the procurement …

Town of Danby – Claims Processing and Procurement (2022M-127)

… Board (Board) sought competition when procuring goods and services and audited claims prior to payment. Key Findings The Board did not always seek competition when procuring goods and services or ensure all claims were properly audited and …

Public School Safety – Incident Reporting and Unauthorized Student Departures

… of Education (DoE) officials accurately recorded and reported violent and disruptive incidents to the State Education Department (SED); and whether the DoE had sufficient controls to prevent and …

DiNapoli: Millions in NYC Transit Fines and Fees Uncollected

… $13 million in fines and fees — nearly half of those owed to it — issued between Jan. 1, 2013 and June 6, 2015. Not … the years. “New York City Transit can and should do more to collect fines from those who violate its rules,” DiNapoli … delays on the rise Transit needs every dollar it can get to improve the subway service for straphangers. Fines are …

Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)

… Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … accounting procedures. As a result, inadequate records and reports were maintained and the Board lacked the financial information necessary to …

Town of Edmeston – Supervisor's Records and Reports (2017M-13)

… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2015 through October … The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. The Town is …

Town of Kent – Procurement and Information Technology (2017M-85)

… have a current contract with the IT consultant. Multiple game programs had been downloaded onto Town computers. In …

XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures

… SECTION OVERVIEW AND POLICIES The Bureau of State Expenditures’ (Bureau) … are required to provide this information timely. Process and Transaction Preparation: To request additional … . The email must include the name, email address, and phone number of the new contact. Since the traveler’s …

XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures

… how to process vouchers for payments pursuant to Awards and Non-Judicial Settlement Agreements. Note: These procedures take effect June 17, 2013 and are retroactive to April 1, 2013 for purposes of … by the State voluntarily entered into by a Business Unit and another party to resolve a legal dispute: after a …

XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management

XII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures

… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide … guidance to Business Units on year end payment processing and lapsing procedures. The appropriation lapsing date is the last date an appropriation can be legally used and is the date by which a Business Unit must process its …

Town of Owasco – Financial Management and Procurement (2021M-70)

… (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has multiyear financial and capital plans. Determine …

Small Businesses and the Economic Recovery: Work in Progress

… in the spring of 2020 than in the rest of the nation, and the negative impacts on small businesses with less than … report facing new challenges with hiring difficulties and with supply chains. Nevertheless, one in five small … have been significant improvements in several sectors, and applications for new businesses are surging, which bodes …

Monitoring and Administration of Public Protection Grant Programs (Follow-Up)

… of Public Protection Grant Programs ( 2019-S-21 ). About the Program The Division’s mission is to enhance public … of violent crime – such as aggravated assault, forcible rape, murder, and robbery – in the State, excluding New York …

Village of Middleport – Water and Sewer Rents (2013M-313)

… The purpose of our audit was to review the Village’s water and sewer rent activity for the period April 18, 2012 through … The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The Village is … Board of Trustees (Board) comprised of four Trustees and a Mayor. Budgeted appropriations for the general, water …

Administration and Collection of Real Estate Transfer Taxes (Follow-Up)

… included in our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report … real property when the consideration is $1 million or more and is often referred to as the “mansion tax,” which is … to pay the mansion tax, the seller is required to pay, and the tax then becomes the joint and several liability of …