Search

City of Lockport - Budget Review (B1-16-16)

… deficits in the City's general, water and sewer funds as of December 31, 2013. The Act requires the Mayor to …

City of Jamestown – Financial Condition (2016M-298)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … has approximately 31,000 residents. The City is governed by an elected nine-member City Council. General fund budgeted …

Collection and Use of Oil Spill Funds

To determine if the Department of Environmental Conservation is collecting all fees due the New York Environmental Protection and Spill Compensation Fund in

Town of Washington – Information Technology (2013M-164)

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … data, hardware and software systems may be lost or damaged by unauthorized access and use, or disaster. The Board has …

Town of Wappinger – Financial Condition (2013M-94)

… the Town’s financial condition and budgeting practices for the period January 1, 2010, through December 31, 2012. … five-member Town Board is the legislative body responsible for overseeing the Town’s operations and finances. The 2012 … Develop realistic revenue and expenditure estimates for the annual budgets. Maintain a detailed record of …

Town of Vestal – Capital Acquisitions (2013M-78)

… Purpose of Audit The purpose of our audit was to review the Town’s planning and financing … 2013. Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. The Town is …

Town of Lansing – Information Technology (2022M-66)

… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key … Board (Board) did not create adequate written IT policies for network user access, online banking and breach … The Board did not require IT security awareness training for computer users. Key Recommendations Review user access on …

Town of Stratford – Supervisor’s Records (2013M-11)

… had solicited the professional services of an independent public accountant to perform an audit of the records. Key … the following year, or engage the services of a certified public accountant or public accountant to conduct the audit. … Town of Stratford …

Town of Stanford – Financial Condition (2013M-225)

… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. … Board members. The Town’s general fund appropriations for the 2013 fiscal year totaled $1.2 million. Key Findings … Further, the Board has not developed a multiyear plan for the use of fund balance. Key Recommendations Adopt …

Town of Somers – Justice Court (2013M-198)

… of our audit was to examine the Court’s internal controls for the period January 1, 2012, to March 31, 2013. Background … The Court collected approximately $317,000 in fines for adjudicated cases, parking violations and forfeitures for the period January 1, 2012 to March 31, 2013. Key …

Town of Sidney – Budget Review (B4-13-19)

… expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local Finance … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …

Town of Shelby – Financial Management (2012M-206)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s accounting records … residents. An elected five-member Town Board, presided by the Town Supervisor, is the legislative body responsible …

Village of Cohocton – Cash Receipts (2015M-63)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … Key Recommendations Certify the list of unpaid taxes to be relevied. Perform the required annual audit of the … of a certified public accountant or public accountant to conduct the audit. Issue duplicate receipts where no other …

Village of Clinton – Financial Management (2014M-316)

… financial operations and the Clerk-Treasurer’s office for the period June 1, 2012 through January 31, 2014. … operations. Key Recommendations Maintain separate accounting records for each fund, ensure that all financial … and establish and maintain receivable control accounts for real property taxes and water and sewer rents. Pay only the …

The Economic Impact of the Great Outdoors

… June 2022 PDF Version June is National Great Outdoors Month. … visit amusements parks, attend outdoor festivals and concerts, or spend time gardening or stargazing. All types of outdoor recreation in New York provided $21.1 billion in economic activity in …

Town of Carroll – Town Clerk (2022M-20)

… and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine … totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain … $241,136 accurately, they did not always make remittances in a timely manner. The Clerks did not remit water rents and …

XIV.3 Investment of State Funds/Interest Earnings Distribution – XIV. Special Procedures

Town of Webb – Audit Follow-Up (2018M-188-F)

… the Town of Webb’s (Town) progress, as of February 2022, in implementing our recommendations in the audit report released in November 2018. Background The Town is located in Herkimer …

Town of Danby – Town Clerk (2022M-08)

… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings Tax collections … or intact and were not remitted to appropriate parties in a timely manner. Although the Clerks reported the Clerk … and remit all collections to the appropriate parties in a timely and accurate manner. The Clerks: Did not identify …

XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures

… should be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated … by reducing the appropriate asset and liability accountss for the total cost of the asset and its associated …