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Village of Hewlett Bay Park – Financial Management (2022M-30)

… - pdf] Audit Objective Determine whether the Village of Hewlett Bay Park (Village) Board adopted realistic … years reviewed, the Board: Maintained an excessive level of unassigned surplus fund balance in the general fund. … $273,348 and $348,648, or between 45 and 61 percent of the ensuing year’s budget. Underestimated revenues by a …

State Comptroller DiNapoli Releases City of Newburgh Budget Review

… The significant revenue and expenditure projections in the proposed budget are reasonable, except for … and has not made an allowance for uncollectible taxes in the 2015 proposed budget. The city’s proposed budget … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …

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

… 1, 2012 through June 17, 2014. Background The Village of Westfield is located in the Town of Westfield in Chautauqua County and has approximately 3,200 …

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

City of Olean Housing Authority Board Oversight 2016M93

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

… Process and Document Preparation: When processing payments that are subject to approval by the Division of the Budget (DOB), Business Units should …

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

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

… 89 hours was attributed to the Deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted in an overpayment of his health and dental premiums of $6,411. The 2018 and 2019 leave balances …

DiNapoli Finds Medicaid Billing Errors of Nearly $1 Billion

… providers are treating Medicaid enrollees. DiNapoli recommended DOH: Review the $965 million in payments for … should have been provided by nursing homes as part of the daily all-inclusive rate paid to those facilities. A third …

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

… complete report - pdf ] Audit Objective Determine whether the Village of Watkins Glen (Village) Justices collected, recorded, … collections in a timely and accurate manner. Key Findings The Justices did not ensure all fines and fees were properly …

Use of Federal Funding for Election Technology and Security

… Objective To determine whether the Board of Elections utilized available funding from the 2018 Help … Act Election Security Grant to enhance the security of the State’s election technology and infrastructure. The audit …

Village of Little Valley – Capital Project Management (2020M-129)

… monitored the waste water treatment plant (WWTP) project. Key Findings The Board properly planned the WWTP project but could have better managed certain aspects of the project. The Board developed a financial plan that addressed …

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

… the Town Supervisor and four Board members. The Town’s 2012 fiscal year budget totaled $6.4 million. Key Findings … reflect the true financial condition of the sewer district fund. On its 2011 annual financial report, the Town reported … journals after they are prepared. The Town’s blank check stock is not secured and there is no comparison between the …

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

… is located in Sullivan County. The Town is governed by an elected five-member Town Board comprising the Town … the Board had not defined the rate or percentage of health insurance premiums that retirees must pay for their …

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

… 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 and … ensure that the Secretary documents its approval of claims in the Board minutes. Develop and adopt a comprehensive …

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

… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … January 1, 2014 through May 18, 2015. Background The Town of Tuscarora is located in Steuben County and has a …

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

… - pdf ] Audit Objective Determine whether the Village of Remsen (Village) Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key … or filed with the State Comptroller’s Office (OSC) for any of the last four years (2015-16, 2016-17, 2017-18 and …

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

… receipts and received payments that were not included in her contractual agreement. The Board did not enforce … routinely changed the time records of the custodian, her nephew. The Board did not provide for adequate controls … payments and restrict access to the payroll system to only those employees authorized to process payroll. Provide …

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

… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that … accurately assess the Town’s financial condition and make sound financial decisions may be compromised. Key …

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

… and gasoline fuel. Town officials: Purchased $299,298 in goods and services that should have been competitively …

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

… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting and … 1, 2013 through March 24, 2015. Background The Town of Leicester is located in Livingston County and has an approximate population of 2,200. The Town is governed by an elected five-member Town …