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

… not reliable. Real property tax revenues were overstated by a total of $782,864 in the general fund and understated in … ​​​​​​​Cash  balances in the general fund were understated by $69,968 and highway fund cash balances were understated by $54,570. The Board did not annually audit the Supervisor’s …

Village of South Glens Falls – Audit Follow-Up (2014M-102-F)

… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2016, in …

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

… to the Board for audit. The Board did not monitor the health insurance payments to the former Town Supervisor … how to appropriately address the former Supervisor’s health insurance payments. Properly audit and approve all …

Town of Groton – Highway Department Asset Accountability (2022M-117)

… report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials adequately safeguarded and … obtain Board approval for all disposals or dispose of Department assets in accordance with the Town’s capital … and procedures for the sale, transfer or disposition of unused assets. Town officials generally agreed with our …

Borough of Manhattan Community College – Controls Over Bank Accounts

… (Policy), effective July 1, 2008, requires the University Controller (UC) and the Vice President of Finance and …

Assessment and Collection of Selected Fees and Penalties (Follow-Up)

… boiler database, developed and implemented guidelines on how and when boiler inspection penalties may be waived, and …

Controls and Accountability of Court, Trust and Bail Funds

… Purpose To determine if New York City Department of Finance accurately accounts for Court, Trust and Bail funds. This audit covered from January 1, 2011 through … of December 31, 2012, Finance had a total of $295,394,265 in two accounts. Key Findings Finance's Court Assets …

Oversight of the Early Intervention Program’s State Fiscal Agent

… and the SFA fulfills contract deliverables related to customer service and data and reporting. Despite improvement in the … input on potential enhancements to online training and customer service to better meet stakeholder needs. Other …

Forensic Audit of Payments to On-Board Service Managers (Follow-Up)

… were not held accountable for their work performance and time and attendance. In addition, the Assistant Vice President … the three prior audit recommendations, one was implemented and two were partially implemented. Key Recommendation …

Medicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)

To determine the extent of implementation of the 5 recommendations made in our audit report Overpayments of Ambulatory Patient Group Claims Report 2011S43

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

… Village finances. The Treasurer did not:  Properly account for fund balance within each Village fund or establish capital projects funds to separately account for the financial activity of projects undertaken. … the New York State Office of the State Comptroller (OSC) for the 2019-20 through 2022-23 fiscal years. Key …

State Comptroller DiNapoli Statement on End of Legislative Session

… was a missed opportunity to protect taxpayers’ dollars and prevent corruption. Enhancing independent oversight of … development spending, is needed to ensure accountability and transparency. I hope the Legislature will consider the … was a missed opportunity to protect taxpayers dollars and prevent corruption …

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

… 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. …

Review of Credit Card Expenses at Finger Lakes DDSO

… incurred by Finger Lakes Developmental Disabilities Service Office (DDSO) to Finger Lakes Home Supply from … of the State and its taxpayers and promote fairness in contracting. Key Findings The Finger Lakes DDSO did not …

Status of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)

… initial report,  Status of the Board-Approved Capital Plan for 2005-2011 (Report 2008-S-48). Background Our initial … of the project items in the Board-Approved Capital Plan for 2005-2011. We also examined whether the project items on … Authority: Status of the Board-Approved Capital Plan for 2005-2011 (2008-S-48) New York State Thruway Authority: …

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

… Purpose of Audit The purpose of our audit was to evaluate controls over procurement and information … million. Key Findings The Town did not seek competition to procure goods and services totaling approximately $268,000 … protection of equipment and private essential data against damage, loss or destruction. … Town of Kent Procurement and …

Town of Somerset – Budgeting for Sales Tax (2016M-419)

… our audit was to review the Town's allocation of sales tax for the period January 1, 2015 through November 18, 2016. Background The Town of Somerset is located in Niagara County and has a population of approximately … Budgeted appropriations in the general and highway funds for 2016 totaled $2 million. Key Findings Town officials …

XII.5.J Entering the Division of the Budget Approval Code – XII. Expenditures

… Preparation: When processing payments that are subject to approval by the Division of the Budget (DOB), Business … in the DOB Approval Code field of the voucher. Guide to Financial Operations REV. 03/19/2012 … When processing payments that are subject to approval by the Division of the Budget DOB Business Units …

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

Town of Delhi - Highway Department Leave Records (2020M-53)

… not being properly recorded, while 89 hours was attributed to the Deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted in an overpayment …