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Town of Schaghticoke – Budgeting (2013M-239)

… to finance town-wide general, and certain water and sewer district operations, and continually adopted budgets that did … funds declined in the town-wide general fund, two water district funds and one sewer district fund. Town officials stated they appropriated …

Oversight of Transportation Services and Expenses

… Objective To determine if the Department of Corrections and Community Supervision (Department) has established adequate controls to effectively monitor and ensure accountability over transportation expenses and transportation services. For transportation expenses, …

Collection of Lease and Permit Revenues

… the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period … The Department is responsible for billing permit holders and collecting the amount due. As of May 2012, the Department was owed a total of $6 million in lease and permit revenues, including $2.4 million between two and …

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

Each year the Enacted Budget includes new authorization for temporary loans in specific funds listed in Article VII language bills

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

… Article 4-C of the Economic Development Law requires publication of grant … To comply with these publication requirements, the Department of Economic Development (DED) will publish … agency's responsibility to ensure adequate competition for all competitive grants. As with any procurement, the failure …

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 … from Russian companies and continued his prohibition of any further investments in them. On March 1, following Russia’s invasion of Ukraine, DiNapoli announced the Fund would freeze all new …

Town of Pittsfield – Disbursements (2013M-82)

… and identified four employees − who received gross pay totaling $886 − that did not have an approved timesheet … we found no evidence that the Board approved the pay rates of the three transfer station employees, who were …

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)

… Hempstead (Town) Board (Board) adopted realistic budgets and effectively monitored budgetary performance. Key Findings … approving significant budget adjustments totaling $69.1 million between nine and eleven months after the year end. … fund balance estimates for each fund, with the required breakdown. Properly budget for salaries and wages. Monitor …

Village of Schuylerville – Procurement (2014M-228)

… 2014. Background The Village of Schuylerville is located in Saratoga County and has a population of approximately 1,400. The Village is governed … by statute. A purchase awarded by the best value method, in which non-price factors can be considered, did not adhere …

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 budget will remain in balance for the next five years, the direction of the … P. DiNapoli. The budget also proposes billions of dollars in spending that would bypass critical oversight if enacted. …

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

… Twenty years after initial occupancy, housing companies are statutorily permitted to voluntarily dissolve (buy out) … and leave the Program. When developments buy out, they are no longer subject to DHCR supervision, and apartments do … to be kept affordable for middle-income families. There are currently 133 State-supervised Program developments with …

Town of Wilson –Purchasing (2014M-077)

… 1, 2012 through February 11, 2014. Background The Town of Wilson is located in Niagara County and serves a population …

Town of Minden – Budgeting (2014M-366)

… the Town’s budgeting practices for the period January 1, 2011 through July 31, 2014. Background The Town of Minden is … due to the improper allocation of sales tax revenues from 2011-13. Adopt part-town highway fund budgets with realistic … the Towns budgeting practices for the period January 1 2011 through July 31 2014 …

Town of Middlefield – Budgeting (2015M-109)

… regarding adopting, monitoring and controlling the budgets for the period January 1, 2013 through January 6, 2015. … revenues, such as fund balance, as a financing source for recurring expenditures. Perform timely budget transfers … regarding adopting monitoring and controlling the budgets for the period January 1 2013 through J …

Town of Corning – Procurement (2020M-93)

… Appendix B includes our comment on the issue raised in the Town’s response letter. … Determine whether the Town …

Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process

… The governing board of a local government or school district … audited as soon as possible after payment and included on the next abstract as prepaid amounts. Public utility services … request reimbursement for the fund by submitting all bills or receipts for purchases made from the petty cash …

Licensing and Monitoring of Proprietary Schools

… such as business, computer/information technology, and English as a second language. The New York State Education … schools – 357 private career schools (PCSs) and 34 English as a Second Language schools  – operating in New York …

Town of Benson - Disbursements (2019M-54)

… complete report - pdf] Audit Objective Determine whether the Supervisor established adequate control procedures over … disbursements and bank account transfers. Key Findings The Supervisor did not review and sign 379 checks totaling … Destroy signature stamps. Supervisor should authorize all online bank account transfers. Monitor check …