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

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

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2011, through April 30, 2012. Background The Town of Rensselaerville is located in Albany County and has a …

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)

… and approval. Ensure claims had department head approval. Pass resolutions approving claims. Key Recommendations …

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

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Village. Specifically, the Village does not maintain up-to-date budget-to-actual reports to aid in the monitoring of its … of $3.4 million, employee benefits of $1.8 million, retirement expenditures of $675,000 and debt service of …

Implementation of the Security Guard Act (Follow-Up)

… Objective To assess the extent of implementation of the four recommendations included in our … Act ( 2019-S-42 ). About the Program The Department of State (Department), through its Division of Licensing … Act also requires guards to complete pre-assignment and annual training and renew their registration every 2 years. …

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

… – pdf]  Audit Objective  Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and managed … a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund; …

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

… Area #4 – Contracts and Service Level Agreements for IT Services Area #5 – Malware Protection Area #6 – Patch Management Area #7 – Access Controls Area #8 – Online …

City of Lockport – Budget Review (B23-1-7)

… was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws … debt incurred to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key … plan to fund these services with a “public safety service fee”, which includes projected payments from Medicaid, …

Village of Greene – Investment Program (2023M-112)

… monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally solicit … investment procedures to convey management’s expectations for managing the Village’s investment program. Annually …

City of Salamanca – Employee Benefits (2023M-96)

… report – pdf] Audit Objective  Determine whether City of Salamanca (City) separation payments were properly … in unsupported and possibly improper payments being made. Of the 23 separation payments made between April 1, 2020 and … $45,000 was based on more than nine years’ worth of leave accrual records. Officials relied on the accrual …

Village of Endicott -- Budget Review (B17-4-7)

… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village's tentative budget for the 2017-18 fiscal …

City of Newburgh – Budget Review (B23-6-9)

… The City has also appropriated approximately $2.5 million of sewer fund balance and appropriated $24,770 of … their 2024 adopted budget for the New York State Touring Route Program because there is no assurance the State will … by as much as $2 million. Budgeted overtime funding for police $1.1 million is likely underestimated by a total of at …

Village of Schaghticoke – Board Oversight (2023M-78)

… – pdf] Audit Objective  Determine whether the Village of Schaghticoke (Village) Board (Board) provided adequate oversight of financial operations. Key Findings  The Board did not provide adequate oversight of financial operations. As a result, the Board cannot be …

Department of Transportation Bulletin No. DOT-43

… Purpose: The purpose of this bulletin is to provide agency instructions for processing the FY2023-2024 Shift Lump Sum Payment. Affected Employees: Employees in the …

Time and Attendance Practices of Selected Employees

… Each MTA agency requires its employees to document their hours worked. Work hours are supported by various documents … the time and attendance of certain employees of the LIRR, is part of a series of forensic audits of the MTA. Key … supported only 1,244 hours. These employees were paid for 8,205 hours ($309,604) that were apparently not worked. For …

Licensing and Monitoring of Proprietary Schools (Follow-Up)

… six recommendations included in our initial audit report, Licensing and Monitoring of Proprietary Schools (Report 2019-S-68 ). …

Village of Stamford – Claims Audit (2022M-197)

… – pdf]  Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) effectively audited claims prior to … the Board approved 890 claims totaling $8.2 million. Of the 200 claims totaling $1 million we examined: 78 claims …

Village of Quogue – Justice Court (2015M-18)

… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2012 through February 28, 2014. Background The Village of Quogue is located in the Town of Southampton, Suffolk …