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Town of German – Supervisor’s Records and Reports (2023M-54)

… report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … was compromised, resulting in diminished transparency of the Town’s financial operations. The former Supervisor: Incorrectly recorded almost $1 million of highway fund revenues and $57,000 of fire protection fund …

XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures

… developed a comprehensive Capital Assets reporting system in compliance with Chapter 405, Laws of 1981 that monitors … Services (OGS), was significantly improved and updated in 1998. In October 2015, the balances in the system were converted to … developed a comprehensive Capital Assets reporting system in compliance with Chapter 405 Laws of 1981 that monitors and …

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

… was to examine the operation of the water and sewer funds for the period June 1, 2012 through June 17, 2014. Background … four Trustees and a Mayor. Budgeted appropriations for the 2013–14 fiscal year totaled approximately $8.5 … all unpaid accounts. The Village did not charge penalties for late payment of water and sewer rents and did not adopt …

XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures

… SECTION OVERVIEW AND POLICIES The Bureau of State Expenditures’ (Bureau) auditors may need additional … response to the Bureau’s request may cause New York State to incur unnecessary interest costs. Guide to Financial … The Bureau of State Expenditures Bureau auditors may need additional …

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

XII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures

… process vouchers using lapsing funds before the published deadline. It is imperative that the voucher and supporting … funds if the voucher cannot be reprocessed prior to the deadline. Please see Section 5.A - Selecting the Appropriate …

XII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures

… Salary and Fringe rates must be substantiated.) Certified payroll registers Time cards Overtime authorization and/or …

XI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing

… dispatch Purchase Orders (PO). The purpose of this section is to describe (i) how the State will use the SFS to … the PO’s signature line. Electronic authorization of POs is more efficient because the entire PO life cycle, from … State. The classification selected determines if a vendor is “open for ordering,” which allows the vendor to receive …

Town of Varick – Water and Sewer Operations (2021M-46)

… report - pdf ] Audit Objective Determine whether Town of Varick (Town) officials effectively managed the water and … Town officials did not effectively manage most aspects of the water and sewer districts’ financial operations. … Determine whether Town of Varick Town officials effectively managed the water and …

Use of Federal Funding for Election Technology and Security

… Objective To determine whether the Board of Elections utilized available funding from the 2018 Help … 1, 2018 to February 11, 2021. About the Program The Board of Elections (BOE) is responsible for administering and … To determine whether the Board of Elections BOE utilized available funding from the 2018 …

NFC Development Corporation – Project Approval and Monitoring (2021M-11)

Determine whether NFC Development Corporation Corporation officials awarded projects in accordance with established guidelines and ensured businesses compliance with agreements

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

… Purpose of Audit The purpose of our audit was to review selected financial activities for … 1, 2011, through October 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is … Town of Callicoon Cash Receipts and Disbursements 2013M16 …

Manorville Fire District – Board Oversight and Fuel (2016M-411)

… adequate written policies and procedures governing cash receipts and disbursements. The District has not … officials did not adequately monitor gasoline credit card purchases. Key Recommendations Develop and adopt policies and procedures over cash receipts and disbursements. Segregate cash receipt, …

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

… May 18, 2015. Background The Town of Tuscarora is located in Steuben County and has a population of approximately 1,500 … all financial activity is accurately recorded and reported in a timely manner, monthly bank reconciliation balances …

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

… complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up-to-date or timely. The … The Town Board (Board) did not always receive financial reports and reports it received were not accurate. The Board …

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 … The purpose of our audit was to examine the Towns budgeting and financial …

Town of York – Budgeting and Financial Oversight (2014M-181)

… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices and financial … policies and procedures or long-term financial plans to govern the budget process or the appropriate level of fund balance to be maintained in each fund. As a result, the Board did not …

Town of Caroga – Supervisor’s Records and Reports (2015M-182)

… April 30, 2015. Background The Town of Caroga is located in Fulton County and has a population of approximately 1,200. The Town is governed by … required 2013 and 2014 annual financial reports with OSC in a timely manner. The Board did not perform annual audits …