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Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)

… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. … period. All 14 were properly allocated and represented a legitimate liability incurred by the CPF. Key Recommendations  There were no recommendations as a result of this audit. …

DiNapoli: Former Beekman Tax Collector Sentenced for Theft of Over $86,000

… that Jennifer Colucci, a former tax collector for the town of Beekman, was sentenced to pay full restitution of $88,821.40, five years’ probation, community service, and … service. “Public corruption does damage beyond the theft of money because it corrodes the public’s trust in …

Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)

… Services (BOCES) officials managed user account access to the network and financial application. Key Findings Although BOCES officials restricted user account access to the financial application, they did not adequately manage user account access to the network. As a result, BOCES had an increased …

Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)

… payments. Ensure all inputs including final salaries that drive the separation payment calculation spreadsheet are …

Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)

… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected financial operations for … audit of claims for payment, ensuring that each claim has sufficient supporting documentation. Review and revise …

Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)

… 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by an …

Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)

… We found: All employees that were assigned a take-home vehicle, except for the CEO, maintained mileage logs and reimbursed the Corporation for personal use of its vehicle in a timely manner. The CEO did not reimburse the Corporation for his personal use of the Corporation’s vehicle until the internal auditor found he was not adhering …

DiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow

… Over the last decade, important new laws have expanded the state Department of Environmental Conservation’s (DEC) mission to address the urgent threat of climate change and other pressing … Over the last decade important new laws have expanded the state Department of Environmental Conservations DEC …

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

Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … 1, 2011 through October 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga … Village of Round Lake Budgeting Practices and Financial Condition …

Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)

… The former Director awarded scholarships (i.e., waived registration fees) without any guidelines, Board …

Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)

… – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) transparently planned and monitored the …

Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)

… network user accounts and three service accounts with administrative rights. Establish written procedures for … are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and indicated they plan to initiate …

Local Sales Tax Collections up 10.2% in Third Quarter of 2022

… sales tax collections grew by 10.2% in the third quarter of 2022 compared to the same period last year, mostly driven … tax collections reached nearly $5.7 billion, an increase of $529 million, according to a report released today by New … keep pace with inflation for counties and cities outside of New York City. “New York City’s sales tax growth in the …

City of Middletown – Selected Financial Operations and Information Technology (2013M-56)

… 9, 2012. Background The City of Middletown City is located in Orange County and has a population of approximately … to provide written periodic financial reports for use in monitoring City financial operations. System users were … recovery plan to minimize disruption of operations in the event of a catastrophic event. Key Recommendations …

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 … City of Niagara Falls Financial Management and Information …

XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures

… Policy References: To enable the Office of the State Comptroller (OSC) to carry out its fiscal responsibility under Article 2, Section 8 of the State Finance Law, State agencies must inform OSC of any suspected and/or known theft, loss, misuse or … State agencies must inform OSC of any suspected andor known theft loss misuse or …

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 property tax and water rent billings and collections for the period June 1, 2010, to April 30, 2012. Background … year the Village had combined appropriations of $312,000. Key Findings The Clerk and Treasurer both independently …

Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)

… Key Recommendation Require the purchasing agent to comply with the purchasing policy and approve all purchases prior to … services being ordered or obtained. BOCES officials agreed with our recommendations and indicated they have initiated or …

Town of Webb Union Free School District – Financial Management (2022M-53)

… adopted realistic budgets and properly managed fund balance in accordance with statute. Key Findings The Board … adopt realistic budgets and did not properly manage fund balance. The Board consistently overestimated appropriations … a total of $3.7 million (16 percent) and appropriated fund balance totaling $3.5 million that was not needed. Officials …