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XIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures

… similar assets that are immovable and of value only to the State.  Roads and bridges maintained by the Department of … using the modified approach. Under this method, the State will not report depreciation expense for roads and …

XIV.14.F Valuation of Capital Assets – XIV. Special Procedures

… but are not limited to, the following: Land: Original contract price Brokers' commissions Legal fees for examining … of purchase if payable by purchaser Buildings: Original contract price of cost of construction Expenses incurred in … information is collected from OGS Design and Construction, State University Construction Fund and the Dormitory …

Oversight of Pupil Transportation Services (Follow-Up)

… school bus drivers, monitors, and attendants with the required initial and annual refresher trainings. To carry out … across the State were qualified and had completed required training. Further, auditor reviews of driver, … was missing. Moreover, during the 3-year period from July 2016 to June 2019, the Department utilized only a …

Town of Stockport – Disbursements (2013M-216)

… to January 22, 2013. Background The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is governed by an elected five-member Town Board comprising …

Town of Shandaken – Payroll (2013M-201)

… so that they could take appropriate action. Employee healthcare contribution rates were miscalculated, resulting in employees paying incorrect amounts for their healthcare benefits. We found errors in general fund employee …

Town of Schaghticoke – Budgeting (2013M-239)

… April 30, 2013. Background The Town of Schaghticoke is located in Rensselaer County and has 7,679 residents. The Town is governed by an elected five-member Town Board, which … to finance recurring expenditures. The cost of operations is not sustainable based on the current levels of unexpended …

Oversight of Transportation Services and Expenses

… Fuelmaster information. About the Program The Department is responsible for the confinement and rehabilitation of …

Collection of Lease and Permit Revenues

… of May 2012, the Department was owed a total of $6 million in lease and permit revenues, including $2.4 million between … due and another $1.4 million at least six years past due. In total, 195 permits were more than 30 days past due. Key …

XIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures

… to participating funds is governed by §98-a of the State Finance Law which provides in relevant part that all … loans pursuant to subdivision five of section four of the State Finance Law; or Are federal funds, except such funds … pursuant to a court order, contractual obligation, or state or federal law or regulation, or are appropriated.” …

XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management

… agency's responsibility to ensure adequate competition for all competitive grants. As with any procurement, the …

XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management

DiNapoli Orders Divestment of Russia Holdings

… New York State Comptroller Thomas P. DiNapoli, sole trustee of the New York State Common Retirement Fund (Fund), today announced that he …

Town of Pittsfield – Disbursements (2013M-82)

… 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 … total of more than $2,300 for his health insurance buy-out in the 2011 and 2012 fiscal years. These discrepancies … Thoroughly document the annual audit process in the Board minutes and continue the use of the audit …

Town of Urbana – Access Controls (2022M-4)

… configure network and computer user access controls. In addition to sensitive IT control weaknesses that were …

Town of Hempstead – Budgeting (2021M-169)

… levied $37.6 million more in taxes than was necessary to fund budgeted expenditures, over the four-year audit … for the six major funds reviewed. Town officials failed to monitor the annual budget timely, resulting in the Board … the year and make necessary budget amendments prior to a budget line becoming over expended. Town officials …

Village of Schuylerville – Procurement (2014M-228)

… April 30, 2014. Background The Village of Schuylerville is located in Saratoga County and has a population of approximately 1,400. The Village is governed by an elected five-member Board of Trustees. …

DiNapoli Releases Review of Executive Budget

… Although the state Division of the Budget (DOB) forecasts in the State Fiscal Year (SFY) 2022-23 Executive Budget that the … grants. The budget also eliminates the Comptroller’s contract oversight and State Finance Law competitive bidding …

Administration of Mitchell-Lama Waiting Lists (Follow-Up)

… available apartments, developments are required to offer one out of every four available units to applicants on … Of the initial audit report’s seven recommendations, one was implemented and six were partially implemented. Key …

Town of Wilson –Purchasing (2014M-077)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls over purchasing for … adopted a procurement policy that requires Town officials to solicit quotes or competitive bids, depending on the … the Board does not review the procurement policy annually to ensure it properly reflects the Board’s current …

Town of Minden – Budgeting (2014M-366)

… of our audit was to review the Town’s budgeting practices for the period January 1, 2011 through July 31, 2014. … population of approximately 4,300. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The … of our audit was to review the Towns budgeting practices for the period January 1 2011 through July 31 2014 …