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Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks … April 2016 through May 2022. These improper disbursements went unnoticed for years because the Board did not review … to seek recovery of misappropriated funds from the Company’s insurance provider and consult with legal counsel regarding …

Village of St. Johnsville – Records and Reports (2015M-1)

… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of … Village of St Johnsville Records and Reports 2015M1 …

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… (Chemung) and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and … audit town Chemung intermunicipal consolidation agreement …

Town of Middleburgh – Claims Audit Process (2023M-56)

… audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been … $340,204 we found: The Board approved all claims without a thorough and deliberate review. 11 debit card purchases … vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town …

Town of Jay – Records and Reports (2023M-22)

… complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage … and timely accounting records, and inadequate financial reports were provided to the Board. As a result, the Board lacked reliable records and reports to manage the Town’s financial operations. Of the 15 …

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… Large unreconciled accounts receivable variances remained in the accounting records throughout our scope period .  As of January 31, 2022, the accounts receivable balances in the accounting system were $634,570 more than the balances in the collection system. The Controller did not periodically …

Town of Seneca Falls – Cash Collections (2023M-57)

… report – pdf] Audit Objective Determine whether Town of Seneca Falls (Town) officials effectively managed the … did not properly deposit and record approximately $10,000 of permit fees and $2,000 of security deposits for facility rentals in accordance with …

City of Long Beach – Budget Review (B23-7-3)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are … or resolve recommendations from our budget review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …

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

… monthly bank reconciliations and accountabilities. As a result, former Justice Madia had a shortage of $3,593 that … The Court software lacked fundamental controls. As a result, court clerks could delete and modify previously …

Village of Hewlett Neck – Financial Management (2022M-35)

… - pdf] Audit Objective Determine whether the Village of Hewlett Neck (Village) Board of Trustees (Board) adopted realistic budgets, and monitored … trends. Revenues were underestimated by a total of $334,095 and appropriations were overestimated by a total … Determine whether the Village of Hewlett Neck Village Board of Trustees Board adopted …

Town of Stephentown – Records and Reports (2012M-209)

… 31, 2011. Background The Town of Stephentown is located in Rensselaer County, and has a population of approximately … accounting records are complete, accurate, and maintained in a timely manner. Perform complete and accurate monthly …

Town of Seneca Falls – Justice Court (2013M-89)

… 9,000 and is the home of the National Women’s Hall of Fame. The Town is governed by an elected Town Board …

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

Town of Morehouse – Records and Reports (2021M-182)

… report - pdf ] Audit Objective Determine whether the Town of Morehouse (Town) Town Supervisor (Supervisor) maintained … Cash balances were understated by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed … update documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required. Bank …

Town of Gaines – Town Clerk/Tax Collector (2021M-172)

… report - pdf ] Audit Objective Determine whether the Town of Gaines (Town) Clerk/Tax Collector (Clerk) adequately … The Board also did not perform an annual audit of the Clerk’s records, as required by New York State Town … Determine whether the Town of Gaines Town Clerk Tax Collector Clerk adequately performed …

Town of Coventry - Town Clerk/Tax Collector (2021M-180)

… report - pdf] Audit Objective Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, … As a result, the Town’s collections were at a greater risk of being lost or misappropriated. The Clerk did not … collections and fees months after they were received. As of July 31, 2021, a portion of real property tax penalties …

Village of Sherman – Treasurer’s Cash Receipts (2019M-39)

… did not deposit more than $20,000 in recorded real property taxes, water, sewer and general fund receipts …

Town of Dix – Justice Court Operations (2022M-06)

… complete report - pdf] Audit Objective Determine whether the Town of Dix (Town) Justices collected, recorded, deposited, … cases in a timely and accurate manner. Key Findings The Justices did not ensure all collections were properly … Determine whether the Town of Dix Town Justices collected recorded deposited …

Town of North Greenbush – Town Clerk (2017M-132)

… a timely and accurate manner. Key Findings The Clerk did not record, deposit, disburse or report all money collected … December 31, 2015, more than $16,000 in cash was collected but not deposited. In 2016, over $13,500 in cash was deposited but not recorded. Remittances to the Supervisor were late ranging from one to four months …

City of Lackawanna – Garbage Collection Fees (2021M-206)

… were not eligible for such services. 14 of the 27 garbage fee exemptions reviewed (52 percent) lacked appropriate … memos indicating 10 City properties required garbage fee assessment and/or billing updates during our audit …