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Town of Middleburgh – Claims Audit Process (2023M-56)

… – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited … have been paid for inappropriate purposes. From our review of 184 claims totaling $340,204 we found: The Board approved … were not approved by the Board prior to purchase, two of which were unsupported. Four claims totaling $10,064 were …

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

… - pdf] Audit Objective Determine whether the Town of Jay (Town) Supervisor maintained complete, accurate and … corrective action. … Determine whether the Town of Jay Town Supervisor maintained complete accurate and timely …

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

… – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively managed … they planned to initiate corrective action. … city audit amsterdam treasurer collections …

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

… economic snapshot of Brooklyn released today by New York State Comptroller Thomas P. DiNapoli. "Business in Brooklyn … creative firms centered around the Brooklyn Tech Triangle. Downtown Brooklyn is the city’s largest business district … Census Bureau data. Nearly half of these residents had a college degree. Foreign born residents comprised 39 percent …

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

… recordkeeping software to the most current available version. Town officials generally agreed with our findings …

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

… period from January 2020 through September 2021. About the Program Every year in the United States, millions of … The Department, through its Bureau of Waste Reduction and Recycling’s Product Stewardship and Waste Reduction Unit, is responsible for overseeing required recycling and waste disposal efforts in the State. Article …

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

… deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while … revenues of $1.5 million in the general fund from the sale of Town property. Revenue from the sale of property is non-recurring (one-shot) revenue that …

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)

… internal controls over the Court’s financial operations for the period January 1, 2012 to March 4, 2013. Background … $324,790 in fines and surcharges. Key Findings The Justice was absent for the majority of our audit period; … by the Justices and clerks, that documents the reason for all changes and/or deletions made within the system. Open …

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

… The New York State Guide to Financial Operations is organized … sections differentiate between policies related to users of legacy systems and users of the Statewide Financial System …

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)

… the required timeframe. Perform bank reconciliations to help ensure all money is properly accounted for. Except as … Town officials generally agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on …

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)

… recorded, deposited, reported and remitted Justice Court (Court) collections and reported adjudicated cases in a timely and accurate manner. Key Findings The … collected recorded deposited reported and remitted Justice Court Court collections and reported adjudicated cases in a …

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

… is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately … those properties through July 2021. About the Program New York State’s land area of 30.2 million acres comprises … both healthy forests and a stable forest economy, in 1974 New York enacted Real Property Tax Law 480a – a tax incentive …

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

… (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage fees). Key Findings City … not always assess and bill garbage fees in accordance with the City Code (Code). Officials also did not provide adequate … not making the necessary updates for these properties will result in continued inaccurate billing in the future. …