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Town of Guilderland – Golf Course Collections (2017M-22)

… is located in Albany County, encompasses 59 square miles and has a population of approximately 35,300. The Town is … to the Town Comptroller’s office in a timely fashion, and no one independent of the Director of the Department of Parks and Recreation reconciled the daily sales logs to his annual …

Town of Maine – Justice Court Operations (2016M-358)

… Findings The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to ensure … log with caseload activity to ensure that unpaid tickets are properly referred to the DMV in a timely manner. …

Town of Ticonderoga – Capital Project Management (2023M-38)

… modifications totaling $3.2 million were not recorded in the accounting records. Close seven completed capital projects in the accounting records. While we did not observe any … project activity. Close completed capital projects in a timely manner. Town officials generally agreed with our …

Collection of Fines Related to Tenant Complaints (Follow-Up)

… 2018-S-58 ). About the Program Homes and Community Renewal consists of the State’s major housing and community renewal agencies, including the Division of Housing and Community Renewal (DHCR). DHCR is responsible for the supervision, …

Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… disbursements. As a result, the former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through May 2022. Use a Company …

Village of St. Johnsville – Records and Reports (2015M-1)

… Key Findings The Clerk-Treasurer did not complete accurate bank reconciliations, and numerous bank account balances did not reconcile to the accounting … and 2013-14. Key Recommendations Compare reconciled bank balances with the cash balances in the accounting …

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

… we found: The Board approved all claims without a thorough and deliberate review. 11 debit card purchases totaling … procurement policy. Key Recommendations Conduct a thorough and deliberate audit of all claims prior to approving them … document the justification for emergency purchases and for using sole source vendors and the reasons why …

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

Determine whether the Town of Jay Town Supervisor maintained complete accurate and timely accounting records and reports to allow the Town Board Board to effectively manage the Towns financial operations

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

… were deficient, allowing for 916 unaccounted for receipt numbers. Large unreconciled accounts receivable variances … software collection system should account for all receipt numbers. Users’ access to the software collection system …

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

… $10,000 of permit fees and $2,000 of security deposits for facility rentals in accordance with statutory … office did not maintain adequate receipt documentation for cash collections totaling $186,873 and reconciliations …

DiNapoli: Brooklyn is King of NYC Economic Growth

… growth for our future," said Brooklyn Borough President Eric Adams. "Our economy is strong because of our rich diversity, …

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)

… by using it to fund needed reserves and reducing the tax levy. Village officials agreed with our recommendations …

Oversight and Enforcement of the Rechargeable Battery Law

… of single-use and rechargeable batteries are bought, used, and recycled or disposed of in the trash. The increased demand for batteries can be traced largely to the rapid increase in the use of …

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)

… 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 Stephentown Records and Reports 2012M209 …

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 financial … 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a …

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

… differentiate between policies related to users of legacy systems and users of the Statewide Financial System …

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

… did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. The … Town’s accounting records were not reliable. $2,082,924 in revenues and $673,497 in disbursements were not recorded. Cash balances were …