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Cayuga County Water and Sewer Authority – Billings and Collections (2017M-107)

… we determined that the Authority’s billing methodology for sewer services was not legally permissible. Because the …

Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)

… the Authority’s process over water and sewer charges for the period January 1, 2015 through May 31, 2016. … five-member Board of Directors, was established by the State Legislature to serve residents and commercial entities … in the Town of Wilton. The Authority’s recorded revenue for water and sewer charges were approximately $2.1 million …

Village of Waterville – Payroll and Time and Attendance Records (2017M-281)

… Findings The Board did not segregate the Clerk-Treasurer’s payroll processing duties and did not establish adequate compensating controls to oversee payroll processing. Not all employees completed detailed time …

Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances

… Correction (Commission) is fulfilling its responsibilities for the oversight of correctional facilities and for responding timely to complaints and inmate grievances. … July 19, 2017. Background The Commission is responsible for oversight of all 561 correctional facilities throughout …

Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees

… Purpose To determine whether the Triborough Bridge and Tunnel Authority (TBTA) has taken … analysis and the limited data to support it, it is unclear how rigorously TBTA has examined the options related to …

Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)

… our audit was to evaluate the Town’s financial operations for the period January 1, 2011, through December 31, 2012. … Supervisor, Town Justice, Town Clerk, Tax Collector and Code Enforcement Officer, or have an independent public accountant do so. Establish policies and procedures to ensure that all …

DiNapoli and Hein Announce Training For Fire Districts and EMS Agencies

… Thomas P. DiNapoli today announced his office will conduct a training session in cooperation with Ulster County … checks and balances,” DiNapoli said. “Prevention is the best way to protect public funds.” “The vast majority … 845-331-7000 or send an email to [email protected] .  What:  State Comptroller’s Training on Fire District …

Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)

… of inflating budget estimates to incur an operating surplus. Reduce the surplus fund balance in the general and highway funds. If the … it should formally establish reserve funds. Other uses for surplus funds include financing one-time expenditures and …

Legislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)

… Active service for this benefit means: You are paid on the payroll; You are on a leave of absence with pay; You are on … or within 90 days from the date you: Are last paid on the payroll; or Are last on an authorized medical leave for up to … service" is defined as while you are: Being paid on the payroll; or On an authorized medical leave of absence for up …

Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)

… records in the financial system and from creating rentals for themselves.  Town officials generally agreed with our …

Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)

… AIM In each State fiscal year, the Aid and Incentives for Municipalities (AIM) program provides state aid to all of … and villages in Erie County and Nassau County. Officials from the Erie County Fiscal Stability Authority (EFSA), the … Payment Months by Municipality [xlsx] (last updated July 2025) "Aid and Incentives for Municipalities: New York …

Village of Horseheads - Claims and Auditing and Disbursements (2023M-134

Determine whether Village of Horseheads (Village) officials properly audited claims and authorized non-payroll disbursements.

AFR Modernization: Bank Reconciliation and Energy Costs and Consumption Schedules

Bank Reconciliation and Energy Costs, Annual Financial Reporting, New York Office of the State Comptroller

Homeless Housing and Assistance Program – Project Selection and Maintenance (2018-S-4)

To determine if the Homeless Housing and Assistance Program (HHAP) is selecting feasible projects to provide permanent supportive housing to the homeless and...

Welcome Center and Rest Area Planning and Implementation (2017-S-25)

To determine if the Department of Transportation has a written capital plan for highway facilities for the traveling public, and whether the...

Enterprise Fraud, Waste and Abuse Prevention and Detection Act, 2016

The “Enterprise Fraud, Waste and Abuse Prevention and Detection Act” was enacted in December 2015 and took effect on April 19, 2016.

Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members

Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members

Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)

… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Department …

Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)

… of implementation of the nine recommendations included in our initial report, Selected Aspects of Collection of … makes efforts to collect unpaid tolls, $11.3 million in tolls were either written off ($5.4 million in On-the-Go, or OTG tolls) or uncollected ($2.3 in OTG tolls …