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XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures

… The disposition of capital assets should be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated depreciation or amortization. … to Financial Operations REV. 11/03/2023 … The disposition of capital assets should be recorded by reducing the …

Town of Prattsville – Justice Court (2012M-243)

… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial activity for the period January 1, 2011, to June 29, 2012. Background The Town of Prattsville is … $1,848 in his bank account that could not be traced to any open or closed case files, fines or fees, or bail …

DiNapoli Releases City of Troy Budget Review

… P. DiNapoli today announced the completion of the City of Troy budget review.  City of Troy – Budget Review (Rensselaer … budget, while generally reasonable, needs improvement to make it a better tool for prudently managing the city’s …

Town of Stratford – Supervisor’s Records (2013M-11)

… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting … January 1, 2011, to May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population …

Town of Stanford – Financial Condition (2013M-225)

… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to January 31, 2013. Background The Town of Stanford is located in Dutchess County and has population …

Town of Somers – Justice Court (2013M-198)

… Purpose of Audit The purpose of our audit was to examine the Court’s internal controls for … January 1, 2012, to March 31, 2013. Background The Town of Somers is located in Westchester County and has a …

Town of Sidney – Budget Review (B4-13-19)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Delaware County, issued debt totaling $2.5 million to liquidate a portion of the cumulative deficit incurred by … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

Town of Shelby – Financial Management (2012M-206)

… internal controls over the Court’s financial operations for the period January 1, 2010, through September 7, 2012. … the Town Supervisor, is the legislative body responsible for overseeing the Town’s operations and finances. It is … to correct the errors totaling $560 identified in this report. Continue reviewing Court records in an effort to …

Town of Salina – Information Technology (2013M-256)

… Town’s internal controls over information technology (IT) for the period January 1, 2011, to March 31, 2013. Background … Board members. The Town’s budgeted operating expenditures for the 2013 fiscal year were approximately $14 million. Key … concerning the duties, records and procedures required for protecting the Town’s inventory of electronic equipment. …

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

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2011, to September 17, 2012. Background The Town of Pittstown is located in Rensselaer County and has a …

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

… swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not … the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents totaling $94,200 for up to two months before remitting them to the Supervisor. …

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

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

… for 2011 or 2012. Former employees still had online banking user accounts, and the Supervisor and bookkeeper had excessive online banking privileges because the Board failed to establish policies and procedures for online banking. Key Recommendations Ensure that accounting …

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)

… to audit. Ensure a resolution is passed approving the number of claims on the abstract, amount of the abstract and the abstract number. Village officials generally agreed with our …

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

… water fund, sewer fund and capital projects fund as of May 31, 2023, including the remaining principal amount of any … revenue has not been posted in the financial software for 2022-23 or 2023-24. The 2024-25 tentative budget includes … $542,000. We were unable to project the amount the Village may expend, as the Village did not provide salary schedules …

Compliance With Freedom of Information Law Requirements

… available for public inspection or copying. Within 5 business days of receiving a FOIL request, DOT must make the … request will be granted or denied. Additionally, within 10 business days of receipt of an appeal, DOT must grant access … deny, or acknowledge receipt of the request within 5 business days. For another FOIL request, DOT could not show …

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

… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. Appropriated fund balance of $216,780 … surplus fund balance.  Additionally, the property tax levy for 2023-24 was $509,000 while the Village had over $1.1 …

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