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Town of German – Supervisor’s Records and Reports (2023M-54)

… of fire protection fund revenues in the general fund for the 2020 through 2022 fiscal years. Did not provide …

Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)

… Determine whether the Clerk-Treasurers accurately and completely accounted for, recorded and reported financial transactions in a timely manner. Key … did not properly record her leave usage .  She earned and used leave that she was not entitled to and paid herself …

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

… has been unable to obtain bonding for a capital project. In addition, the highway fund owes the general fund $41,540, …

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 … Village of Gilbertsville Cash Receipts and Disbursements 2014M267 …

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)

… 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 … Determine whether the Town of Danby Town Board Board sought competition when procuring …

Town of Varick – Water and Sewer Operations (2021M-46)

… sewer districts’ financial operations. Officials did not: Adopt realistic budgets over the last three years. Adopt fund balance and reserve policies, formal multiyear … and vendor contracts. Key Recommendations Develop and adopt realistic budgets, fund balance and reserve policies …

Village of Westfield – Water and Sewer Operations (2014M-209)

… purpose of our audit was to examine the operation of the water and sewer funds for the period June 1, 2012 through … Key Findings The Treasurer only relevied closed overdue water and sewer accounts instead of all unpaid accounts. The Village did not charge penalties for late payment of water and sewer rents and did not adopt an ordinance to …

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

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

… of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not … procedures to ensure the records were properly maintained. For example, as of May 31, 2020, the Village’s pooled cash … the Clerk-Treasurer’s records and reports, as required. As a result, the Board’s ability to monitor the Village’s …

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 …

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 …

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

… (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 for the services provided. Properly procure playground …

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

… Real Estate Transfer Taxes (Report 2017-S-88 ). About the Program The Real Estate Transfer Tax (RETT), enacted in 1968 … is exempt from the tax or does not pay, in which case the buyer (grantee) must pay the tax. An additional RETT of 1% … as the “mansion tax,” which is required to be paid by the buyer. A 2019 amendment to the tax law provides that when the …

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

… example, we reviewed eight credit adjustments totaling $516 from individual customer accounts and found that none of …

Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings

… the proper disposition of the application; and Whereas, In recent years there has been a significant increase in the …

Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)

… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … reports, but did not review the bank reconciliations to ensure the information recorded and reported was accurate. … Recommendations Periodically review the bookkeeper’s work to ensure that all financial activity is accurately recorded …

Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)

… journals after they are prepared. The Town’s blank check stock is not secured and there is no comparison between the … institute compensating controls. Ensure that blank check stock is adequately secured. Discontinue the practice of …

Town of Callicoon – Cash Receipts and Disbursements (2013M-16)

… 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is governed by an elected …

Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)

Lakeview Public Library Tuition Reimbursement and Procurement 2014M104