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

… Objective Determine whether the Downsville Fire District’s (District) Board of Fire Commissioners (Board) ensured that goods and services … result in the District making improper or inappropriate payments. Key Recommendations Ensure compliance with the …

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

… report – pdf] Audit Objective Determine whether the Town of Danby (Town) Board (Board) sought competition when … resulting in duplicate payments totaling $33,282. 44 of 97 credit card purchases, totaling $12,695, reviewed were … Key Recommendations Determine how to appropriately address the former Supervisor’s health insurance payments. …

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

… Jan. 1, 2013 and June 6, 2015. Not adequately enforcing NYC Transit violations has cost tens of millions more over … that processes and adjudicates summonses for violations of NYC Transit rules such as fare evasion ($100), graffiti or … the most unpaid summonses. In its response to the audit, NYC Transit disputed some findings and accepted others. It …

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)

… and accuracy of the Town’s records and reports for the period January 1, 2015 through October 13, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The Supervisor maintained two accounting systems for the Town's funds that were not set up to properly account …

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

… Purpose of Audit The purpose of our audit was to evaluate controls over procurement and … 1, 2016 through January 25, 2017. Background The Town of Kent is located in Putnam County and has a population of …

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

… will contact a Voucher Authorizer at the agency via phone call or email. Agencies have the following … . The email must include the name, email address, and phone number of the new contact. Since the traveler’s supervisor …

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

… Units how to process vouchers for payments pursuant to Awards and Non-Judicial Settlement Agreements. Note: These … An “ Award ” is a final decision directing payment by the State made by either (1) an administrative agency authorized … OSC Payroll Bulletin No.1217, available on the OSC website at …

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 … lapse September 15th.The State University of New York (SUNY) and City University of New York (CUNY) have a …

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

… [ read complete report - pdf ] Audit Objectives Determine whether the Town of … (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has … increasing to an excessive level. Always seek competition for professional services or have adequate written agreements …

Small Businesses and the Economic Recovery: Work in Progress

… for the State Small Business Credit Initiative (SSBCI) to fund small business credit support and investment programs. …

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

… 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)

… incompatible duties within the Clerk-Treasurer’s office are adequately segregated. … Village of Middleport Water and …

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

… all State counties submitted RETT information in hard copy form (vs. electronic submission) at the time of our audit, of …

Controls Over and Revenues From .nyc Generic Top-Level Domains

… (DoITT) has collected all the revenues due from the .nyc generic top-level domain program, and whether … requirements were met. The audit covered the period from March 30, 2012 through January 8, 2021. About the … with managing the contract and collecting the revenue from the vendor, did not monitor or require the registry …

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… (Village) Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit … of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not …

Village of Belmont – Water and Sewer Operations (2014M-101)

… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose … was to review the Village’s water and sewer operations for the period June 1, 2012 through February 20, 2014. … approving and applying adjustments to customers’ accounts. As of May 5, 2013, the Village had 127 overdue …

Madison County - Claims Audit and Payment Process (2019M-142)

… In addition, claims totaling $1.3 million were paid without Board approval. The Treasurer did not control the … process for computer generated checks and allowed a credit card vendor to directly withdraw $1.9 million in monthly … it is applied to checks. Discontinue allowing the credit card vendor to directly withdraw funds from County bank …