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

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

… 94 hours valued at $2,094. Adequate procedures were not in place to ensure Department employee leave records were … in accordance with the collective bargaining agreement (CBA). The Supervisor generally disagreed with the findings …

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

… Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer … because the Board did not develop policies and procedures to ensure the records were properly maintained. For example, …

Monitoring and Administration of Public Protection Grant Programs (Follow-Up)

… of violent crime – such as aggravated assault, forcible rape, murder, and robbery – in the State, excluding New York …

V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance

… The Chart of Accounts (COA) is the foundation of the Statewide Financial System (SFS). It provides each … to identify financial transactions. Centralized governance of the COA will ensure continued consistency within the State … The Chart of Accounts COA is the foundation of the Statewide Financial …

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

… ] Audit Objective Determine whether the Village of Watkins Glen (Village) Justices collected, recorded, deposited, … Determine whether the Village of Watkins Glen Village Justices collected recorded deposited reported …

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 … findings and recommendations and indicated that they plan to take corrective action. …

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

… a result, we found: Seven NC employees earned 2,213 more hours of leave than employees in the collective bargaining … at $110,500. Four NC employees were paid for 265 more hours of unused vacation leave than limits established for … worked or charge leave accruals when off, and sold excess hours totaling $5,800 and $4,900, respectively. In addition, …

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

… AUDs as required. Complete and review bank reconciliations in a timely manner. Prepare and provide monthly financial …

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 …

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

… and indicated they plan to initiate corrective action on future projects. …

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 … The purpose of our audit was to determine if the Supervisor properly …

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

… Purpose of Audit The purpose of our audit was to examine internal controls over selected … 1, 2011, to September 30, 2012. Background The Town of Coeymans is located in Albany County and has a population … Town of Coeymans Recordkeeping and Cash Disbursements 2013M186 …

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

… 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is governed by an elected …

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

… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library resources for the period July 1, 2011 through … Wyandanch Public Library Oversight of Library Resources 2013M399 …

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

… The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in expenditures were not recorded. The accounting records’ …

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

Determine whether the Village of Remsen Village ClerkTreasurer maintained adequate records and reports to allow the Board of Trustees Board to properly manage Village finances

Town of Hempstead – Vehicles and Fuel Usage (2022M-25)

… report - pdf] Audit Objective Determine whether Town of Hempstead (Town) officials effectively monitored Town … and securely stored, and there is proper documentation of take-home usage. Ensure take-home vehicle usage is … Determine whether Town of Hempstead Town officials effectively monitored Town …

Reporting of Community-Based Services Under the Transformation Reinvestment Plan

… closure of inpatient State beds (about $110,000 per closed bed) into CBS. To document its oversight of reinvestments and … across the State as the result of community inpatient bed reductions. Key Findings Generally, we determined OMH has …

Selected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)

… 1921 as an interstate public entity created to control the port district of New York and New Jersey, maintaining the … Act, PANYNJ was required to identify key stations in its Port Authority Trans-Hudson (PATH) system and make those … and non-compliance with the regulations in areas of the Port Authority Bus Terminal where some of the gates at …