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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)

… - pdf] Audit Objective Determine whether the Village of Hewlett Neck (Village) Board of Trustees (Board) adopted realistic budgets, and monitored … trends. Revenues were underestimated by a total of $334,095 and appropriations were overestimated by a total … Determine whether the Village of Hewlett Neck Village Board of Trustees Board adopted …

Oversight and Enforcement of the Rechargeable Battery Law

… or nickel metal hydride battery as well as any such dry cell battery capable of being recharged or battery packs …

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

… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Stony Point, located in Rockland County, issued debt … Town of Stony Point Budget Review B61315 …

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

… records and reports for the period January 1, 2008, to December 31, 2011. Background The Town of Stephentown is … accurate, and up-to-date accounting records, nor have monthly bank reconciliations been performed during our entire … identified and resolved. File the Town’s annual update document with OSC for fiscal years ending December 31, 2009, …

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

… or reconciliations, and did not review system activity to detect and correct errors. The assigned Justices did not … monthly reports were submitted timely to OSC. The Board does not ensure that a timely annual audit of the Court’s …

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

… sections differentiate between policies related to users of legacy systems and users of the Statewide Financial System (SFS). Chapters are …

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

… not performed. Monthly financial reports were not prepared for and submitted to the Town Board (Board). Because the …

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

… report - pdf ] Audit Objective Determine whether the Town of Gaines (Town) Clerk/Tax Collector (Clerk) adequately performed her financial … Determine whether the Town of Gaines Town Clerk Tax Collector Clerk adequately performed her financial duties …

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

… report - pdf] Audit Objective Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, … As a result, the Town’s collections were at a greater risk of being lost or misappropriated. The Clerk did not … collections and fees months after they were received. As of July 31, 2021, a portion of real property tax penalties …

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

… Treasurer recorded and deposited all collections received in an accurate manner. Key Findings The former Treasurer did not record and deposit collections in an accurate manner. The former Treasurer did not deposit more than $20,000 in recorded real property taxes, water, sewer and general …

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

… report - pdf] Audit Objective Determine whether the Town of Dix (Town) Justices collected, recorded, deposited, … reported. The Justices did not provide adequate oversight of the clerk, ensure she was properly trained or prepare … errors occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, …

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

… monthly accountabilities to ensure sufficient assets to cover liabilities. Key Recommendations The Town Board should …

Oversight of New York State Forest Tax Programs

… is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and landowners are … protection of the environmental benefits of the State’s forest resources. The audit covers properties that received … Conservation is adequately monitoring the 480480a private forest programs to ensure forest land is appropriately …

City of Lackawanna – Garbage Collection Fees (2021M-206)

… were not eligible for such services. 14 of the 27 garbage fee exemptions reviewed (52 percent) lacked appropriate … memos indicating 10 City properties required garbage fee assessment and/or billing updates during our audit …

City of Hornell – Business Improvement District (2018M-38)

… the Executive Director of the Association was arrested in January 2020 and charged with Grand Larceny in …

Village of Warsaw – Justice Court Operations (2021M-214)

… Determine whether the Village of Warsaw Village Justice Court Court collections were properly accounted for and …

City of Long Beach – Budget Review (B22-7-4)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant … our budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized … in the City’s general fund and certain other funds as of June 30, 2012. Local Finance Law requires all …

XIII.7 Office of the State Comptroller Travel Manual – XIII. Employee Expense Reimbursement

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