Search

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 …

Town of Pittstown – Records and Reports (2013M-5)

… of our audit was to review the Town’s financial operations for the period January 1, 2011, to September 17, 2012. … is the legislative body and has overall responsibility for managing operations. The Board comprises four elected … Town Supervisor. The Town’s budgeted appropriations for the 2012 fiscal year were approximately $2.5 million for …

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

Village of Deposit – Claims Auditing (2023M-173)

… approved the use of taxpayer funds without having support to show funds were being expended for legitimate Village … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …

IT Security: Key 12 Areas of Concern – Information Technology Governance

City of Salamanca – Employee Benefits (2023M-96)

… to be paid at separation. This included $3,400 paid to one employee that did not leave City employment. One payment … because the City Common Council (Council) and Board of Public Utilities (BPU) Commissioners did not provide the …

Village of Endicott -- Budget Review (B17-4-7)

… independent evaluation of the Village's tentative budget for the 2017-18 fiscal year. Background The Village of … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings Based on …

City of Newburgh – Budget Review (B23-6-9)

… fund balance at a reasonable level to ensure funds are available in case of unanticipated expenditures or a … presented to the public and posted to the City’s website are consistent. Adopt a budget that includes a tax levy no …

Village of Schaghticoke – Board Oversight (2023M-78)

… Board cannot be sure it has accurate financial information to make decisions and gauge the Village’s financial … did not:  Establish controls or other oversight procedures to compensate for the Clerk-Treasurer performing all … and have initiated, or indicated they planned to initiate, corrective action. … Determine whether the …

Village of Stamford – Claims Audit (2022M-197)

… Board of Trustees (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit … million we examined: 78 claims totaling $195,545 did not have support that the purchases complied with competitive … and alcohol purchases. One claim totaling $700 did not have an itemized receipt and did not follow procurement …

Village of Quogue – Justice Court (2015M-18)

… our audit was to examine the Court’s financial operations for the period June 1, 2012 through February 28, 2014. … totaling $35,955 on deposit, of which only $8,550 was for current cases. Receipts were not deposited in a timely manner and all receipts were not accounted for. Monthly bank reconciliations were performed incorrectly, …

Town of Tioga – Long-Term Planning (2022M-181)

… condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent … capital and financial plans. Consider funding reserves for the Town’s capital project and highway capital equipment …

Village of Nissequogue – Information Technology (2015M-31)

… Board has not adopted a comprehensive disaster recovery plan. Key Recommendations Designate an individual as the … test and periodically update a disaster recovery plan. … Village of Nissequogue Information Technology 2015M31 …

Town of Worcester – Claims Audit (2022M-145)

… were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims totaling $824,330, 166 claims … approving payment. Ensure that Town personnel involved in the procurement process are aware of, and comply …

Village of Hempstead -- Budget Review (B7-15-7)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Law Section 10.10 requires all local governments that have been authorized to issue obligations to fund operating … Based on the 2015-16 proposed budget, the Village will have exhausted 91.32 percent of its taxing authority. The …

Village of Clayville – Board Oversight (2015M-115)

… Board’s oversight of the Village’s financial operations for the period June 1, 2013 through December 31, 2014. … elected five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key … accounts. Annual financial reports were not filed with OSC for the 2011-12 through 2013-14 fiscal years. The Board did …