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V. Chart of Accounts (COA) Governance – V. Chart of Accounts (COA) Governance

Town of Charlton – Procurement (2022M-5)

… report - pdf] Audit Objective Determine whether Town of Charlton (Town) officials used competitive methods when procuring applicable goods and services. Key Findings … purchased off State contract. Did not always retain copies of other government contracts used to procure goods and …

XII.8 Overview – XII. Expenditures

… to the vendor in the form of a check, Automated Clearing House payment, or wire transfer. Sections A and B will …

Town of Wellsville – Budgeting (2021M-112)

… more transparent with how it budgets for the general and highway funds. The Board gave taxpayers the impression that … Town operations when these taxes were intended to fund highway operations. During our audit period, from 2018 … and made transfers totaling $869,428 to each applicable highway fund. Key Recommendation Adopt budgets that more …

State Agencies Bulletin No. 1339

… fails to make necessary corrections to positions pools, it could result in an interruption of SFS lapsing processing. …

XII.8.G Payment Methods – XII. Expenditures

… OVERVIEW AND POLICIES This section advises agencies on payment methods available in the Statewide Financial System (SFS). There are four available payment methods in the SFS: check, two-day Automated Clearing … Check and two-day ACH payments are the primary vendor payment methods in the SFS. Check payments are physical, …

Village of Shortsville – Board Oversight (2015M-5)

Village of Shortsville Board Oversight 2015M5

Village of Cambridge – Payroll (2015M-74)

… officials established effective internal controls over payroll for the period June 1, 2013 through December 31, … year totaled approximately $1.28 million. Key Findings Payroll duties were not adequately segregated. The Board did … to address the lack of segregation of duties within the payroll process. Ensure that all pay rates and the …

Town of Franklin – Financial Condition (2018M-8)

… Supervisor should provide the Board with accurate balance sheet reports and complete a timely AUD each year, file it …

Town of Middlefield – Budgeting (2015M-109)

… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding … 1, 2013 through January 6, 2015. Background The Town of Middlefield is located in Otsego County and has a … The purpose of our audit was to assess the Boards practices regarding …

Village of Unadilla – Procurement (2022M-182)

… Law (GML) Section 103 or the Village’s procurement policy.  Of the 20 purchases we reviewed totaling $469,283, … $57,898 which were subject to the procurement policy.  Insurance coverage and professional services totaling … and the procurement policy.  Award contracts for insurance coverage and professional services only after …

Town of Urbana – Access Controls (2022M-4)

… officials properly configured network and computer user access controls to safeguard the Town’s IT systems. Key … did not adequately configure network and computer user access controls. In addition to sensitive IT control … and procedures addressing areas key to securing user access controls to minimize the risk of data loss. Provide IT …

Town of Stockport – Disbursements (2013M-216)

… 22, 2013. Background The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is …

State Agencies Bulletin No. 1458

… Purpose To explain the new functionality and formatting for employee addresses in the payroll system Affected … address information. New Functionality Addresses Required for All Employees Agencies must enter an address for all employees. Agencies will no longer be able to save …

Town of Lincoln - Disbursements (2022M-198)

… which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval.  Key …

Town of Corning – Procurement (2020M-93)

… Appendix B includes our comment on the issue raised in the Town’s response letter. …

DiNapoli Report Looks at New York's Social Insurance Programs for Unemployed and Injured Workers

… The benefits from four major social insurance programs provide crucial financial support during … and how they compare with peer states. “New York’s social insurance programs play a vital role in helping hundreds of … from slipping into poverty.” New York’s four major social insurance programs are: unemployment insurance (UI), workers’ …

Opinion 91-15

… This opinion represents the views of the Office of the State Comptroller at the time it was … (authority of newly incorporated village to assess park land fee upon subdivision plat already so assessed by town) TOWN LAW, §277(1); VILLAGE LAW, §7-730(1): When a town …

Opinion 90-57

… held by the board on at least ten days prior published notice (see also Town Law, §184[2], imposing similar …

Opinion 91-30

… Municipal Law, §800[4],[5]). A municipal officer or employee has an "interest" in any contract with the … of a corporation of which he or she is an officer, employee, director or stockholder (General Municipal Law, … An interest in a contract is prohibited if the officer or employee, individually or as a member of a board, has the …