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City of Lockport - Budget Review (B1-16-16)

… Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of 2015 (the "Act"), authorized …

DiNapoli: Report Warns of Growing State Debt

… debt is projected to reach $63.7 billion at the end of the current fiscal year and to increase over the following … once again called for reforms to New York's use of debt, including voter approval of borrowing and better capital planning for infrastructure …

City of Lockport -- Budget Review (B1-15-20)

… City to issue debt to liquidate the accumulated deficits in the City’s general, water and sewer funds as of December … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The proposed budget … not include a tax overlay, which could create a shortfall in 2016. The overtime appropriation in the proposed budget is …

Overpayments of Certain Medicare Crossover Claims (Follow-Up)

… of the five recommendations made in our audit report, Overpayments of Certain Medicare Crossover Claims (2011-S-28). Background Many Medicaid recipients are also enrolled in Medicare, the … payer for medical services provided to dual-eligibles. Medicaid then typically pays for any remaining balance not …

DiNapoli Releases Analysis of State Financial Plan

… After two years of extraordinary volatility in state finances, the State Fiscal Year (SFY) 2022-23 … on or ahead of schedule may help prevent disruptions in critical programs and services.” Financial Plan Overview The DOB Financial Plan projects disbursements in SFY 2022-23 of $222.2 billion from All Funds, including …

Town of Lansing – Information Technology (2022M-66)

… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that we … for computer users. Key Recommendations Review user access on a routine basis and disable unnecessary network user accounts in a timely manner. Develop and adopt adequate written IT …

XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures

… The disposition of capital assets should be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated depreciation or amortization. … to Financial Operations REV. 11/03/2023 … The disposition of capital assets should be recorded by reducing the …

XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures

… Estimated salvage value Date, method, and authorization of disposition Economic life remaining Percent utilized Flood … code Square footage Deed number Proceeds received upon disposition Furniture and Fixtures and Machinery and …

Town of Carroll – Town Clerk (2022M-20)

… For example, a former Clerk held water rents totaling $94,200 for up to two months before remitting them to the …

XIV.3 Investment of State Funds/Interest Earnings Distribution – XIV. Special Procedures

XIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures

… the agency’s responsibility to request to establish a bank account. Each agency must obtain authorization from the OSC … by OSC, an agency shall not request a bank to provide any service in conjunction with a state bank account, except … to state accounts. State agencies may not enter into any agreement with any bank for the payment of compensation …

Village of Hagaman – Claims Auditing (2022M-11)

… upon review and approval. Ensure claims had department head approval. Pass resolutions approving claims. Key …

City of Yonkers – Budget Review (B22-6-6)

… which impact the City of Yonkers' financial condition in the current and future years. Background The Office of the … year 2022-23 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … to borrow up to $15 million for tax certiorari settlements in the 2022-23 fiscal year. Tax certiorari is the legal …

Village of Mexico – Financial Management (2023M-170)

… – pdf]  Audit Objective  Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and managed … a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund; …

Village of Deposit – Claims Auditing (2023M-173)

… of Trustees (Board) required adequate support for credit card claims.  Key Findings  Of the 93 credit card purchases (18 claims) during the audit period, the Board did not ensure compliance with the Village’s credit card policy and approved 83 credit card purchases (17 claims) …

IT Security: Key 12 Areas of Concern – Information Technology Governance

… Area #1 – IT Policy Area #2 – IT Security Training and Awareness Area #3 – Computer … Area #4 – Contracts and Service Level Agreements for IT Services Area #5 – Malware Protection Area #6 – Patch …

City of Lockport – Budget Review (B23-1-7)

… fee”, which includes projected payments from Medicaid, Medicare and traditional health plans for services rendered …

Village of Greene – Investment Program (2023M-112)

… monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally solicit … investment procedures to convey management’s expectations for managing the Village’s investment program. Annually …

City of Salamanca – Employee Benefits (2023M-96)

… to one employee that did not leave City employment. One payment totaling approximately $45,000 was based on more than … review performed by the individual who received the payment. Officials did not independently review the accruals … for accuracy, increasing the risk that an improper payment could have been made based on inaccurate leave …

Village of Schaghticoke – Board Oversight (2023M-78)

… of financial operations. Key Findings  The Board did not provide adequate oversight of financial operations. As a … Board cannot be sure it has accurate financial information to make decisions and gauge the Village’s financial … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …