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Town of Jay – Records and Reports (2023M-22)

… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key … records, and inadequate financial reports were provided to the Board. As a result, the Board lacked reliable records …

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively managed the Treasurer’s office cash … accounts receivable were reconciled. Key Findings The Controller did not effectively manage the Treasurer’s office …

Town of Seneca Falls – Cash Collections (2023M-57)

… collection function. Therefore, cash was not adequately or appropriately safeguarded. Officials did not properly … $186,873 and reconciliations were not always performed or reviewed. The accounting functions performed by staff were not always properly segregated or reviewed. The Town Board (Board) did not adopt a written …

City of Long Beach – Budget Review (B23-7-3)

… the recommendations provided in our May 2022 budget review letter. Key Recommendation Review our recommendations before …

DiNapoli: Brooklyn is King of NYC Economic Growth

… to an economic snapshot of Brooklyn released today by New York State Comptroller Thomas P. DiNapoli. "Business in Brooklyn … of losses according to an economic snapshot released by State Comptroller DiNapoli …

Town of Frankfort – Justice Court Operations (2022M-16)

… agreed with monthly reports, 15 of 19 monthly reports for former Justice Madia and Justice Zennamo were …

Village of Hewlett Neck – Financial Management (2022M-35)

Determine whether the Village of Hewlett Neck Village Board of Trustees Board adopted realistic budgets and monitored and effectively managed fund balance

Oversight and Enforcement of the Rechargeable Battery Law

… Objective To determine whether the Department of Environmental … with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types …

Town of Stony Point – Budget Review (B6-13-15)

… Purpose of Audit The purpose of our budget review was to determine … complies with the tax levy limit. Key Recommendation Do not use non-recurring revenues to fund recurring operating …

Town of Stephentown – Records and Reports (2012M-209)

… and up-to-date accounting records, nor have monthly bank reconciliations been performed during our entire audit … in a timely manner. Perform complete and accurate monthly bank reconciliations and ensure that any differences …

Town of Seneca Falls – Justice Court (2013M-89)

… Purpose of Audit The purpose of our audit was to review internal controls over … by the Justices and clerks, that documents the reason for all changes and/or deletions made within the system. Open … monthly reports for assigned justices that include all Court activity for cases that they personally presided …

XII.7 Office of the State Comptroller Audit Process – XII. Expenditures

I.2 Organization of the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview

… to accounting process area. Each chapter contains sections and subsections generally structured using the following … Information provided includes related laws, regulations, and audit standards, as well as details concerning reference number, issuance date, effective date, and expiration date. Where applicable, sections differentiate …

Town of Morehouse – Records and Reports (2021M-182)

… policies and procedures to ensure that accounting records are properly maintained. File annual reports as required. …

Town of Gaines – Town Clerk/Tax Collector (2021M-172)

… Town officials generally agreed with our recommendations and indicated they planned to take corrective action. …

Town of Coventry - Town Clerk/Tax Collector (2021M-180)

… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk did not record, deposit, remit or report all collections in a timely manner. As a result, the Town’s collections were … property tax collections and Clerk fees accurately and in a timely manner. Deposit all collections within the …

Village of Sherman – Treasurer’s Cash Receipts (2019M-39)

… and reports. Key Recommendations Take appropriate action to recover the missing funds. Develop written policies and …

Town of Dix – Justice Court Operations (2022M-06)

… reported and remitted in a timely and accurate manner, or that all adjudicated cases were reported. The Justices did … oversight of the clerk, ensure she was properly trained or prepare monthly accountabilities .  As a result, recording … receipts, and allowed the Court clerk (clerk) to delete or modify transactions without supervisory approval or the …

Town of North Greenbush – Town Clerk (2017M-132)

… money due the Town. The Clerk should report and remit funds in a timely manner to the Supervisor. Town officials …

Oversight of New York State Forest Tax Programs

…   Objective To determine if the Department of Environmental Conservation (Department) is adequately … are adhering to requirements to assist in the protection of the environmental benefits of the State’s forest … those properties through July 2021. About the Program New York State’s land area of 30.2 million acres comprises almost …