Search

Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees (2016-S-64) 90-Day Response

To determine whether the Triborough Bridge and Tunnel Authority has taken action to collect unpaid tolls and fees, whether it has fully implemented the...

DiNapoli: Small Business Owners Are Backbone of New York's Economy

… onset of the pandemic, applications in New York fell to near 2015 levels, but then surged through the subsequent …

I.2 Organization of the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview

… sections differentiate between policies related to users of legacy systems and users of the Statewide Financial System (SFS). Chapters are …

Improving the Effectiveness of Your Claims Auditing Process – Improving the Effectiveness of Your Claims Auditing Process

… The Office of the State Comptroller OSC has written this guide as a … bodies and officials who are responsible for the audit of claims …

XIII.7 Office of the State Comptroller Travel Manual – XIII. Employee Expense Reimbursement

… Click here to access the Travel Manual . To view or print a PDF file, you need the Adobe Reader®, version 5 or later, on … To view or print a PDF file you need the Adobe Reader® version 5 or later on …

XII.7 Office of the State Comptroller Audit Process – XII. Expenditures

DEC Management of Invasive Species (2019-S-026) - Maps

… of Environmental Conservation Management of Invasive Species   … Details the status of invasive species at public boat launch locations and locations of the permitted activities at risk of spreading invasive species …

Town of Springfield – Credit Card Purchases (2020M-138)

… the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate … Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for legitimate purposes or approved before payment. Credit card statements were mailed to the prior Supervisor and not …

Village of Warsaw – Justice Court Operations (2021M-214)

… Determine whether the Village of Warsaw Village Justice Court Court collections were properly accounted for and …

Town of Frankfort – Justice Court Operations (2022M-16)

… agreed with monthly reports, 15 of 19 monthly reports for former Justice Madia and Justice Zennamo were …

Town of Guilford - Justice Court Accountability (2018M-248)

… [read complete report - pdf] Audit Objective Determine whether all money held by the … parties. Key Findings The Justices did not prepare monthly accountabilities or maintain sufficient records to … with our recommendations and indicated they planned to take corrective action. …

County of Ulster – Property Tax Exemptions (2016M-333)

… Purpose of Audit The purpose of our audit was to assess the County’s procedures for … July 22, 2016. Background Ulster County is composed of 20 towns, three villages and one city and has a population … County of Ulster Property Tax Exemptions 2016M333 …

Village of Wappingers Falls – Board Oversight (2023M-70)

… bank reconciliations. Ensure bond anticipation note (BAN) proceeds were properly used. Ensure the Village’s Annual …

Town of Wells – Records and Reports (2024M-59)

… of $451,664. Of the 10 revenue accounts we reviewed as of December 31, 2022 and December 31, 2023, two accounts were overstated by a total of … $7,642. Of the 10 expenditures accounts we reviewed as of December 31, 2022 and December 31, 2023, three accounts were …

Town of Wawarsing - Recreation Department Records (2019M-20)

Determine whether the Recreation Director maintained timely complete and accurate accounting records and reports

Village of Menands - Justice Court Operations (2019M-185)

… that all remittances to the Village are made before the 10th of the month. Village officials generally agreed with …

Village of Trumansburg - Ambulance Fund Accountability (2018M-168)

… Determine whether Village officials properly accounted for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund had an unidentified cash balance of $16,100. … fund and the Town of Hector were overpaid $12,231. The ambulance fund owes the Town of Covert and Town of Ulysses …

Village of Lyons Falls - Board Oversight (2018M-174)

… controls such as designating someone to review bank reconciliations and other supporting documentation. The … the computerized central accounting records and the water and sewer program. The Board did not annually audit the … of bank reconciliations, payrolls, trial balances, and water and sewer adjustment reports. Assign separate usernames …

Town of Howard - Fund Balance Management (2018M-192)

… Objective Determine whether the Board effectively managed fund balance. Key Findings The Board’s management of fund balance was not effective. As a result, general and highway fund balances increased significantly over the 2015 through … Determine whether the Board effectively managed fund balance …

Town of Carrollton – Justice Court Operations (2018M-21)

… balances exceeded known liabilities by a combined total of approximately $6,340 as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The Justices' bail reports included … Town of Carrollton Justice Court Operations 2018M21 …