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Town of Ithaca – Justice Court Operations (2021M-13)

… complete report - pdf ] Audit Objective Determine whether the Town of Ithaca (Town) Justices collected, deposited, disbursed, … and fees in an accurate and timely manner. Audit Results The Justices collected, deposited, disbursed, recorded and … Determine whether the Town of Ithaca Town Justices collected deposited …

Town of Springfield – Credit Card Purchases (2020M-138)

… ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment. Key … ensure credit card purchases were adequately supported, for legitimate purposes or approved before payment. Credit … totaling $420 and were unable to locate a ladder purchased for $585. Credit card reward points worth at least $1,250 …

Town of Friendship – Justice Court Operations (2021M-15)

… the Justices properly collected, recorded and reported fines and fees, they did not deposit and disburse all fines and fees in a timely manner. Sixty-seven receipts …

Town of Seneca Falls – Justice Court (2013M-89)

… a population of approximately 9,000 and is the home of the National Women’s Hall of Fame. The Town is governed by an … the Justice and assigned Justices did not review bank statements or reconciliations, and did not review system … errors. The assigned Justices did not maintain separate bank accounts to track incoming Court moneys, and the Justice …

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 …

XII.7 Office of the State Comptroller Audit Process – XII. Expenditures

Town of Mohawk – Records and Reports (2013M-113)

… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting … 1, 2011, through December 31, 2012. Background The Town of Mohawk is located in Montgomery County and has … document assets, liabilities, fund balances, results of operations, or prepare accurate reports that would allow …

Town of Walton – Justice Court Operations (2021M-72)

… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …

Village of Whitney Point – Cash Disbursements (2013M-69)

… the Village’s internal controls over cash disbursements for the period June 1, 2011, through January 29, 2013. … of four Trustees and a Mayor. The Village’s annual budget for the 2012-13 fiscal year was $1.22 million. Key Findings … a thorough and deliberate audit of the claims presented for payment and therefore, did not ensure that disbursements …

Village of Upper Brookville – Justice Court (2013M-160)

… the JCF. Key Findings Although the Justices have submitted all monthly reports to the JCF in a timely manner, the … with limited oversight. Key Recommendations Ensure that all moneys collected and reported to the JCF for fines, fees … submission of the monthly report. Ensure that deposits of all moneys received are made intact and within 72 hours from …

Village of Pulaski – Selected Village Operations (2013M-142)

… its jurisdiction because it only reviewed the voucher edit lists and did not review each related claim. The Board did … who has the ability to modify or destroy financial application data. The Board has not developed a comprehensive …

Village of Penn Yan – Water Operations (2013M-104)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s water operations … June 1, 2010, to October 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population … Village of Penn Yan Water Operations 2013M104 …

Town of Genesee Falls – Fiscal Stress (2013M-146)

… 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The … The highway fund’s financial condition has diminished in recent years because of revenue shortfalls, and the Board … the highway fund experienced unplanned operating deficits in 2011 and 2012 of $49,263 and $71,979, respectively. …

Town of Gardiner – Selected Financial Activities (2013M-67)

… to support this payment. The Town has partnered with a not-for-profit organization (NFP) to purchase land for … for NFP organizations and have a formal contract with private groups when services are provided and …

Village of Fort Plain – Leave Benefits (2020M-101)

… report - pdf] Audit Objective Determine whether Village of Fort Plain (Village) officials established appropriate … recorded or supported by Village records. 133 hours of accrued comp time, valued at approximately $4,600, was not … by an employee’s time and attendance records. 33 hours of comp time and eight hours of personal time, valued at …

Town of Westerlo – Selected Financial Activities (2013M-323)

… Purpose of Audit The purpose of our audit was to examine internal controls over the financial condition of the water district fund and Justice Court operations for … The purpose of our audit was to examine internal controls over the financial condition of the water district fund and Justice Court operations for …

Town of Jefferson – Selected Financial Operations (2014M-332)

… was to examine selected financial operations of the Town for the period January 1, 2013 through July 15, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1 million. Key Findings The … and Supervisor did not ensure that all disbursements were for Town purposes and that all water rents were properly …

Village of Palmyra - Justice Court Operations (2019M-202)

… complete report - pdf] Audit Objective Determine whether the Justice provided adequate oversight of the Justice Court (Court) to ensure receipts were collected, … and remitted in a timely and accurate manner. Key Findings The Justice’s cash balances exceeded known liabilities by a …

Town of Eagle – Wind Power Revenues (2014M-125)

… Recommendations Ensure that all payments received from the renewal energy company are accurate and in accordance with …

Town of Richford - Town Clerk/Tax Collector (2019M-236)

… report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly remitted and … real property tax money and clerk fees in a timely manner. Town officials generally agreed with our recommendations and … Determine whether the Town ClerkTax Collector Clerk properly remitted and deposited …