Search

Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)

… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2011, to January 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a …

Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)

… Purpose of Audit The purpose of our audit was to determine if leave time benefits were … 1, 2007, through November 7, 2012. Background The Village of Lyndonville is located in the Town of Yates in Orleans …

Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)

… Purpose of Audit The purpose of our audit was to review the wastewater service agreement … 1, 2011, through January 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County …

Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)

… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition and … 1, 2011, through April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a …

Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … March 1, 2012 to March 18, 2013. Background The Village of Deposit is located in Delaware County and has a population …

Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)

… Purpose of Audit The purpose of our audit was to examine disbursements and the real … June 1, 2010, to April 30, 2012. Background The Village of Delanson is located within the Town of Duanesburg in Schenectady County. The Village Board of …

Medicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims

… Objective To determine whether Medicaid cost savings can be achieved by modifying the reimbursement … by CMS. In 2016, the New York State Legislature approved a plan for Medicaid to pay 85 percent of dual-eligibles’ … could save over $122 million annually based on the average savings for the last two years. Key Recommendation Formally …

City of Niagara Falls – Financial Management and Information Technology (2013M-47)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition, the recording of financial activity, and the information technology …

Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process

Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2011, through September 20, 2012. Background The Town of Byron is located in Genesee County and has a population of …

Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)

… Purpose of Audit The purpose of our audit was to determine if Library/Museum officials provided adequate oversight of the Library/Museum’s financial activities for the period …

Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)

… Purpose of Audit The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to examine internal controls …

Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2012 through November 30, 2013. Background The Town of Willsboro is located in Essex County and has a population …

DiNapoli: Local Sales Tax Collections Drop for Second Quarter of 2020

… billion less than last year. Collections for the month of June showed some improvement in most regions. Total … June increases. “Although there was a glimmer of hope in June, second quarter sales tax figures show how … especially in New York City, revealing the effect of the pandemic on consumer behavior. We'll be watching July …

DiNapoli: New York Ranks Last in Balance of Payments With Washington

… the state received $0.91, well below the national average of $1.24. New Jersey is the only state that received less, with a return of $0.82. New Mexico gets the most value at $2.83 per tax … and Kentucky ($2.05). New York’s per-capita deficit of $1,219 in its balance of payments ranked 49 among the …

State University of New York Upstate Medical Center – Selected Travel Expenses

… Purpose To determine whether the use of travel monies by the State University of New York (SUNY) Upstate Medical Center (Center), for two … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, …

DiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000

… Yates County Sherriff Ronald Spike announced the arrest of Julie Brown, former clerk of the Town of Potter. Brown, 49, was arrested Friday for allegedly …

Kings Park Central School District - Procurement of Professional Services (2020M-22)

… five professional service providers who were paid a total of $911,795 during our audit period. Key Recommendations Comply with the District’s procurement of goods and services policy (procurement policy) when …

South Colonie Central School District - Allocation of Personnel Costs (2020M-10)

… officials, we found teacher center personnel costs of $434,790 were supported, properly allocated and accurately … CBAs and payroll records. We found total personnel costs of $745,262, of which $358,384 was funded using general fund money, were …

Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)

Determine whether the Town Clerk Clerk recorded deposited remitted and reported collections in a timely and accurate manner