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Review of Credit Card Expenses at Finger Lakes DDSO

… 1,500 persons with developmental disabilities living in 150 group homes across eight counties. Employees at each … of the State and its taxpayers and promote fairness in contracting. Key Findings The Finger Lakes DDSO did not … more than $1 million, gave one vendor an unfair advantage in obtaining the state’s business and overpaid for hundreds …

Town of Kent – Procurement and Information Technology (2017M-85)

… Purpose of Audit The purpose of our audit was to evaluate controls over procurement and … 1, 2016 through January 25, 2017. Background The Town of Kent is located in Putnam County and has a population of … Town of Kent Procurement and Information Technology 2017M85 …

Town of Somerset – Budgeting for Sales Tax (2016M-419)

… The Town of Somerset is located in Niagara County and has a population of approximately 2,600. The Town, which … Town Board. Budgeted appropriations in the general and highway funds for 2016 totaled $2 million. Key Findings …

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

… Process and Document Preparation: When processing payments that are …

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 …

Town of Owasco – Financial Management and Procurement (2021M-70)

… services and playground equipment were procured in a manner to ensure the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The … Board did not: Adopt an adequate reserve policy, resulting in the unrestricted general fund balance increasing to an …

Village of Middleport – Water and Sewer Rents (2013M-313)

… 3, 2013. Background The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The … appropriations for the general, water and sewer funds in the 2013-14 fiscal year total $1.7 million. Key Findings … system” did not ensure that transactions were recorded in a timely manner. The Clerk-Treasurer’s spreadsheets were …

Town of New Berlin – Ambulance Company Loan (2013M-22)

… for 2013 are $1.86 million, financed primarily by real property taxes and sales tax. Key Finding The Board authorized and … for its consideration. Key Recommendation Obtain a clear understanding of the types of loans that can be legally made …

City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)

… and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent … employees earned 2,213 more hours of leave than employees in the collective bargaining agreements, valued at $110,500. … vacation leave than limits established for employees in the collective bargaining agreements, valued at $13,700. …

Town of Willing – Town Supervisor’s Financial Duties (2021M-68)

… maintained adequate records, prepared appropriate reports and provided adequate oversight of the bookkeeper. Key … Findings The Town’s bookkeeper maintained adequate records and the accounting records we reviewed were accurate and complete, but the Supervisor did not prepare and submit …

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained complete, … similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer was in office for … the records were properly maintained. For example, as of May 31, 2020, the Village’s pooled cash accounts were out …

Town of Patterson - Recycling Center Cash Receipts (2019M-237)

… supported, recorded and remitted timely and intact (in the same form and amount as received). Key Findings Cash … supported recorded and remitted timely and intact in the same form and amount as received …

Town of West Seneca - Capital Project Management (2019M-195)

… budget outlining revenues and expenditures was maintained in the accounting records and periodically updated. Key …

Town of Smithville - Annual and Claims Auditing (2020M-41)

… the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did … or Town Clerk. The Board did not perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of all officials who receive and disburse funds. Perform a deliberate and thorough audit …

Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)

… 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a population of approximately … did not record, deposit or remit tax moneys collected in a timely and accurate manner. The Board did not perform an … and penalties are remitted and all moneys are deposited in an accurate and timely manner. Perform or contract for an …

Rockland County - Sale of Estate Real Property (2019M-233)

… whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines. Key Finding Estate real properties were sold without third-party … Engage a professional appraisal service prior to listing estate real property for sale. County officials generally …

Town of Dayton - Supervisor's Records and Reports (2019M-189)

… action. Appendix B includes our comments on issues raised in the Town’s response letter. …

Town of Day – Supervisor’s Records and Reports (2014M-225)

… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2013 through April 30, 2014. … daily accounting requirements. Budgeted appropriations for 2014 total approximately $1.78 million. Key Findings The …

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 …