Search

2024 Year in Review: Fiscal Responsibility, Stewardship and Transparency

… 2024 Year In Review  FISCAL RESPONSIBILITY   STEWARDSHIP  … at some of the major accomplishments of the Office of the New York State Comptroller in 2024   …

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

… Conduct an annual audit of the Supervisor's records or engage an independent auditor to conduct the audit. …

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

… have a current contract with the IT consultant. Multiple game programs had been downloaded onto Town computers. In …

DiNapoli: Millions in NYC Transit Fines and Fees Uncollected

… $13 million in fines and fees — nearly half of those owed to it — issued between Jan. 1, 2013 and June 6, 2015. Not … the years. “New York City Transit can and should do more to collect fines from those who violate its rules,” DiNapoli … delays on the rise Transit needs every dollar it can get to improve the subway service for straphangers. Fines are …

Rochester City School District – Payroll and Procurement (2016M-435)

… Purpose of Audit The purpose of our audit was to determine if the District properly … The Rochester City School District is located in the City of Rochester, Monroe County. The District, which is governed …

Watervliet City School District – Payroll and Claims Processing (2013M-4)

… 1, 2011, to June 30, 2012. Background The Watervliet City School District is located in the City of Watervliet in … Watervliet City School District Payroll and Claims Processing 2013M4 …

Skaneateles Central School District – Records and Reports (2015M-154)

… Purpose of Audit The purpose of our audit was to examine the District’s financial records … Central School District is located in the Towns of Sennett, Niles and Owasco in Cayuga County and the Towns …

Laurens Central School District – Budgeting and Reserves (2013M-135)

… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices … in Otsego County. The District is governed by the Board of Education which comprises five elected members. The …

Village of Mayfield – Water and Sewer Operations (2017M-28)

… 31, 2016. Background The Village of Mayfield is located in the Town of Mayfield in Fulton County and has a population of approximately 800. …

Village of Homer – Purchasing and Credit Cards (2017M-112)

Village of Homer Purchasing and Credit Cards 2017M112

IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants

… New York State is subject to specific accounting and administrative requirements for … the SFS is the primary source of information relating to the status of federal grant funds. The federal award and … contained in the state’s accounting system are essential to assure that information provided to the Federal Government …

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 …

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

… 17, 2014. Background The Village of Westfield is located in the Town of Westfield in Chautauqua County and has approximately 3,200 residents. …

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

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

… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent … 18, 2012 through October 3, 2013. Background The Village of Middleport is located in Niagara County and has … Village of Middleport Water and Sewer Rents 2013M313 …

Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings

… Retirement and Social Security Law; and Whereas, All such hearings should be conducted in such manner as to protect … a significant increase in the number of demands for such hearings, and as a result many hearings are held each week throughout the State; and …

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 reported the Town’s … The purpose of our audit was to determine if the Supervisor …

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

… fund balance of $451 in the sewer district fund. The payroll clerk’s duties are not properly segregated. The payroll clerk’s duties include making changes to salaries and … is also capable of submitting data changes directly to the payroll-processing contractor without approval, and there is …

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

… relating to the receipt and disbursement of moneys without providing sufficient oversight of her duties. Because … the Board had not defined the rate or percentage of health insurance premiums that retirees must pay for their continuing health insurance coverage, we were unable to determine whether the amounts …

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

… Board’s control over tuition reimbursement and procurement for the period January 1, 2012 through October 31, 2013. … a five-member Board of Trustees. Budgeted appropriations for 2013 totaled approximately $1.3 million. Key Findings The … policy to solicit competition before awarding contracts for professional services. …