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Town of Cohocton – Town Clerk Cash Shortage (2014M-325)

… a population of approximately 2,500. The Town is governed by an elected five-member Town Board. The Town Clerk is an …

Town of Caton – Supervisor’s Records and Reports (2014M-359)

… The Supervisor did not provide the Board with sufficient interim financial reports. The Supervisor did not file the …

Audit of the Tuition Assistance Program at Dowling College

… Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards.   … Aviation, Business, and Education. Undergraduate tuition for full-time study is about $12,700 per semester. Current … TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools …

Village of Argyle – Water Billing and Collections (2023M-148)

… (Board) provided adequate oversight of water billings and collections. Key Findings  Officials did not provide adequate oversight of water billings and collections. As a result, delinquent accounts were not enforced, and the Village lost revenue. The Clerk-Treasurer did not …

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… Determine whether the Neptune Hose Company No. 1 of Dryden, Inc. (Company) disbursements were supported and … Determine whether the Neptune Hose Company No 1 of Dryden Inc Company disbursements were supported and …

Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)

… manage Village finances. The Treasurer did not:  Properly account for fund balance within each Village fund or establish capital … reports to the Board each month. Prepare and file the required annual financial report (AFR) with the New York …

Selected Aspects of the Motor Carrier Safety Assistance Program

… for administering State participation in the Federal Motor Carrier Safety Assistance Program (Program). The Program's … a traffic citation. Key Recommendations Actively monitor carrier compliance with the requirements for certification … vehicles have been repaired. Develop strategies to improve carrier compliance, particularly for those with poor safety …

State Comptroller DiNapoli Statement on End of Legislative Session

… "The failure to enact procurement reform was a missed opportunity … The failure to enact procurement reform was a missed opportunity …

Charter School of Educational Excellence – Information Technology (2023M-174)

… of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and … Board and officials did not adequately secure student data to help protect it from unauthorized access or develop an IT … result, there was an increased risk of unauthorized access to student personal, private and sensitive information (PPSI) …

Audit of the Tuition Assistance Program at Plaza College

… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … to the school for 1,859 students. We reviewed a sample of 200 randomly selected TAP awards paid to 190 students as … did not meet the requirements for accelerated TAP.  Many of these disallowances result from Plaza students enrolling …

Town of Western - Supervisor’s Records and Reports (2022M-184)

… and did not file required annual financial reports. As a result, the Town Board’s (Board’s) ability to monitor the Town’s financial operations and make sound … not have accurate financial records and has been unable to obtain bonding for a capital project. In addition, the …

Town of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)

… gifts. Key Recommendations Consult with the Town’s legal counsel in connection with each proposed payment to ensure that it does not violate Article VIII, Section 1 of the New York State Constitution. …

Town of Putnam – Accounting Records and Reports (2022M-188)

… the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner .  … tax revenues were overstated by a total of $782,864 in the general fund and understated in the highway and fire protection funds. $49,765 in sales …

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… report – pdf]  Audit Objective Determine whether Broome-Delaware-Tioga Board of Cooperative Educational Services … broome delaware tioga BOCES audit …

Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)

… Determine whether the Clerk-Treasurers accurately and completely accounted for, recorded and reported financial transactions in a timely manner. Key … did not properly record her leave usage .  She earned and used leave that she was not entitled to and paid herself …

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)

… Although BOCES officials compensated employees we reviewed in accordance with collective bargaining agreements (CBAs) … wages totaling $25,948 of which $19,985 was not recouped. In addition, it cost BOCES approximately $111,000 annually for time spent in the review, approval and manual entry into the financial …

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

… 17, 2014. Background The Village of Westfield is located in the Town of Westfield in Chautauqua County and has approximately 3,200 residents. …

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

City of Olean Housing Authority Board Oversight 2016M93

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

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

… injury, which resulted in an overpayment of his health and dental premiums of $6,411. The 2018 and 2019 leave balances of six of the other seven Department … were accurately maintained. Based upon our examination and investigation of discrepancies in the former Deputy’s …