Search

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

… report - pdf] Audit Objective Determine whether the Town of Jay (Town) Supervisor maintained complete, accurate and … and reports to manage the Town’s financial operations. Of the 15 asset and liability accounts we reviewed as of December 31, 2021 and October 31, 2022, five accounts were …

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

… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively … the accounting records throughout our scope period .  As of January 31, 2022, the accounts receivable balances in the … The Controller should provide adequate oversight of the Treasurer’s office collections as required by the City …

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

… report – pdf] Audit Objective Determine whether Town of Seneca Falls (Town) officials effectively managed the … did not properly deposit and record approximately $10,000 of permit fees and $2,000 of security deposits for facility rentals in accordance with …

DiNapoli: Brooklyn is King of NYC Economic Growth

… adding jobs and businesses at a faster pace than the rest of New York City between 2003 and 2012, including the first increase in manufacturing jobs in 2012 after decades of losses, according to an economic snapshot of Brooklyn released today by New York State Comptroller …

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

… report – pdf] Audit Objective Determine whether the Town of Frankfort (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured … Findings The Justices did not provide adequate oversight of Court financial activities. The Justices did not prepare …

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 …

Oversight and Enforcement of the Rechargeable Battery Law

… Objective To determine whether the Department of Environmental Conservation (Department) has … Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries. The audit covered the period from …

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 Stephentown – Records and Reports (2012M-209)

… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, …

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

… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2012 to March 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population …

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)

… report - pdf ] Audit Objective Determine whether the Town of Morehouse (Town) Town Supervisor (Supervisor) maintained … Cash balances were understated by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed … update documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required. Bank …

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 … The Board also did not perform an annual audit of the Clerk’s records, as required by New York State Town … in the Town’s response. … Determine whether the Town of Gaines Town Clerk Tax Collector Clerk adequately performed …

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

… - pdf] Audit Objective Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all … process. The Board did not provide adequate oversight of the Treasurer and did not annually audit the former … reports and records. … Determine whether the Village of Sherman Village Treasurer recorded and deposited all …

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)

… report - pdf ] Audit Objective Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, … were not deposited in a timely manner or intact. As of December 31, 2015, more than $16,000 in cash was collected … initiate corrective action. … Determine whether the Town of North Greenbush Town Town Clerk Clerk recorded deposited …

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 resources. The audit covers properties …

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

… report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly assessed and billed … and procedures for assessing and billing garbage fees. 30 of 33 properties reviewed (91 percent) were not assessed … garbage fees in accordance with the Code. Twenty-five of these properties were underbilled a total of $6,350. 16 …

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

… report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight of the Business Improvement District (BID) to ensure it … Findings The Council did not provide sufficient oversight of the BID and the Plan lacked sufficient detail to allow …