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Controls and Accountability of Court, Trust and Bail Funds

… For example, Finance's Court Assets Tracking System (CATS) reported a balance of $296.7 million, while the bank … Key Recommendations Investigate the differences between CATS ledgers and the financial institution balances and make …

Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)

… Purpose of Audit The purpose of our audit was to examine the Village’s processes and … June 1, 2015 through June 30, 2016. Background The Village of Sleepy Hollow is located in the Town of Mount Pleasant in …

Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)

… report – pdf]  Audit Objective  Determine whether the Town of Lancaster (Town) Supervisor (Supervisor) adequately … the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial … $483,122 were completed without Board approval. 76 percent of non-recurring journal entries were made 70 days after the …

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

… Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … did not record all financial activity using proper accounting procedures. As a result, inadequate records and … Village finances. The Treasurer did not:  Properly account for fund balance within each Village fund or establish …

State Comptroller DiNapoli Statement on End of Legislative Session

… and prevent corruption. Enhancing independent oversight of state contracting, especially with regard to economic …

Town of Edmeston – Supervisor's Records and Reports (2017M-13)

… 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, …

Review of Credit Card Expenses at Finger Lakes DDSO

… from December 18, 2012 through June 4, 2014. The objective of our examination was to determine whether Finger Lakes DDSO … New York State procurement requirements) for the purchase of food and household items. Background Finger Lakes DDSO is … to facilitate each agency missions, protect the interests of the State and its taxpayers and promote fairness in …

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

… Purpose of Audit The purpose of our audit was to review the Town's allocation of sales tax for the period January 1, 2015 through November …

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

… payments that are subject to approval by the Division of the Budget (DOB), Business Units should indicate the … B-1184 request number in the DOB Approval Code field of the voucher. Guide to Financial Operations REV. 03/19/2012 … payments that are subject to approval by the Division of the Budget DOB Business Units should indicate the approved …

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

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

… report - pdf] Audit Objective Determine whether Town of Delhi (Town) officials accurately maintained Highway … (Deputy) from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this 272.5 hours was from leave time not being properly …

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

… and playground equipment were procured in a manner to ensure the prudent and economical use of public money in … in the unrestricted general fund balance increasing to an excessive level. Always seek competition for … awarding professional service contracts. Ensure equipment is procured in accordance with applicable policies and …

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

… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent activity for the … the Board and only two had been sufficiently documented as to the rationale for the adjustments. The Clerk-Treasurer … and subsidiary accounts and a billing software application to record water and sewer financial activity. This …

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

… the Town. The Town’s annual budget appropriations for 2013 are $1.86 million, financed primarily by real property taxes … two loans to a private, not-for-profit ambulance company from a Town “Revolving Loan Fund” which we understand was … under HUD programs. The Board believed that loaning money to the private not-for-profit ambulance corporation was …

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

… City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were authorized and accurate. Key Findings … the City of Cortlands City noncontractual NC employees payroll benefits were authorized and accurate …

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

… report - pdf ] Audit Objective Determine if the Town of Willing (Town) Supervisor (Supervisor) maintained adequate … appropriate reports and provided adequate oversight of the bookkeeper. Key Findings The Town’s bookkeeper … submit appropriate reports or provide sufficient oversight of the bookkeeper. Annual financial reports, known as the …

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

… complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings … including errors that were carried forward from 2013. Annual financial reports were not filed with the Office of the State …

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

… timely and intact, resulting in discrepancies with 44 of 76 remittances (58 percent) to the Town Clerk. Center cash …

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

… clearly inform taxpayers when the estimated cost and scope of the project changed. Was not fully transparent on the …