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Village of Westfield – Water and Sewer Operations (2014M-209)

… Purpose of Audit The purpose of our audit was to examine the operation of the water and sewer funds for the period June 1, 2012 through June 17, 2014. Background The Village of Westfield is located in the Town of Westfield in …

City of Olean Housing Authority – Board Oversight (2016M-93)

… does not have a written agreement with the brokerage firm that assists the Director in managing the Authority’s … Enter into a written agreement with the brokerage firm specifying, among other things, the services to be provided by the firm and the consideration to be paid by the Authority. … …

XII.5.J Entering the Division of the Budget Approval Code – XII. Expenditures

… Units should indicate the approved B-1184 request number in the DOB Approval Code field of the voucher. Guide to Financial Operations REV. … the approved B1184 request number in the DOB Approval Code field of the voucher …

XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management

Town of Delhi - Highway Department Leave Records (2020M-53)

… to use sick leave for lost time due to an occupational injury, which resulted in an overpayment of his health and … Larceny in the Third Degree. The matter is pending in court. Key Recommendations Ensure someone independent from …

Village of Watkins Glen – Justice Court Operations (2021M-146)

… ] Audit Objective Determine whether the Village of Watkins Glen (Village) Justices collected, recorded, deposited, … action. … Determine whether the Village of Watkins Glen Village Justices collected recorded deposited reported …

Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)

… internal controls over selected Town financial operations for the period January 1, 2011, to September 30, 2012. … proper. Ensure there is an adequate segregation of duties for vendor payments or institute compensating controls. …

Town of Callicoon – Cash Receipts and Disbursements (2013M-16)

… of her duties. Because the Board had not defined the rate or percentage of health insurance premiums that retirees … continuing health insurance coverage. … Town of Callicoon Cash Receipts and Disbursements 2013M16 …

Orchard Park Public Library – Audit of Claims (2016M-191)

… 1, 2015 through May 6, 2016. Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo …

Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings

… timely receipt of a written demand, shall hold a hearing to review and redetermine an application for retirement …   §317.4 Initial hearings — presentation of applicant's case (a) The term “initial hearing” shall be defined as the … The hearing officer may in his or her discretion, and upon motion by the applicant or party, grant a continuance for …

Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)

… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2014 through May 18, 2015. … five-member Town Board. The Town’s budgeted appropriations for 2015 were $812,882. Key Findings The Supervisor signed …

Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)

… or filed with the State Comptroller’s Office (OSC) for any of the last four years (2015-16, 2016-17, 2017-18 and … accurate, and timely financial records. Conduct or arrange for an audit of the Clerk-Treasurer’s records and reports on …

Wyandanch Public Library – Oversight of Library Resources (2013M-399)

… is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member … cash receipts and received payments that were not included in her contractual agreement. The Board did not enforce …

Town of Duanesburg – Financial Records and Reports (2020M-116)

… cash balances were overstated by about $3 million as of December 31, 2019. Bank reconciliations were not …

Town of Palermo – Procurement and Fuel Inventory (2020M-100)

… used competitive methods when procuring goods and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town officials did not …

Town of Leicester – Budgeting and Financial Oversight (2015M-158)

… the Town’s budgeting and financial oversight practices for the period January 1, 2013 through March 24, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The … the Towns budgeting and financial oversight practices for the period January 1 2013 through March 24 2015 …

Town of York – Budgeting and Financial Oversight (2014M-181)

… December 12, 2013. Background The Town of York is located in Livingston County and is governed by an elected Town Board … or the appropriate level of fund balance to be maintained in each fund. As a result, the Board did not always adopt …

Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)

… report, Oversight of Information Technology Consultants and Contract Staffing (Report  2018-S-38 ). About the Program … State Information Technology Transformation to consolidate and merge State agencies’ operations and streamline information technology (IT) services. As the …

Town of Caroga – Supervisor’s Records and Reports (2015M-182)

… 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, …

City of Norwich - Emergency Medical Services Billing (2019M-112)

… whether City officials effectively managed emergency medical services (EMS) billing. Key Findings The EMS … bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 incidents totaling … rate of collection. No one reconciles the billings to the medical services provided. The EMS Department had 903 …