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

… – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited … have been paid for inappropriate purposes. From our review of 184 claims totaling $340,204 we found: The Board approved … were not approved by the Board prior to purchase, two of which were unsupported. Four claims totaling $10,064 were …

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

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

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

… Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively managed the Treasurer’s office cash … accounts receivable were reconciled. Key Findings The Controller did not effectively manage the Treasurer’s office …

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 … and certain other funds as of June 30, 2012. Local Finance Law requires all municipalities that have been authorized to …

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

… report – pdf] Audit Objective Determine whether the Town of Frankfort (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured … Findings The Justices did not provide adequate oversight of Court financial activities. The Justices did not prepare …

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

… overestimated by a total of $171,095 from 2017-18 through 2020-21. As a result of the Village officials’ budgeting … fund balance in the general fund from 2017-18 through 2020-21 ranging between $364,415 in 2017-18 (100 percent of … budgets based on historical trends and known plans for the fiscal year. Reduce surplus fund balance to a …

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

Town of Stephentown Records and Reports 2012M209

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

… 1, 2012 to March 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and is the home of the National Women’s Hall of Fame. The Town is governed by an … the Justice and assigned Justices did not review bank statements or reconciliations, and did not review system …

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

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

… understated by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed timely, resulting …

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 … in the Town’s response. … Determine whether the Town of Gaines Town Clerk Tax Collector Clerk adequately performed …

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

… misappropriated. The Clerk did not accurately record all real property tax collections, and the Clerk deposited some … they were received. As of July 31, 2021, a portion of real property tax penalties collected ($1,601), a taxpayer’s … records and reports. Key Recommendations Record all real property tax collections and Clerk fees accurately and …

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

… - pdf] Audit Objective Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all … process. The Board did not provide adequate oversight of the Treasurer and did not annually audit the former … reports and records. … Determine whether the Village of Sherman Village Treasurer recorded and deposited all …

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

… report - pdf] Audit Objective Determine whether the Town of Dix (Town) Justices collected, recorded, deposited, … reported. The Justices did not provide adequate oversight of the clerk, ensure she was properly trained or prepare … errors occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, …

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

… deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did … record, deposit, disburse or report all money collected in a timely and accurate manner. Collections were not deposited in a timely manner or intact. As of December 31, 2015, more …

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

… report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly assessed and billed … and procedures for assessing and billing garbage fees. 30 of 33 properties reviewed (91 percent) were not assessed … garbage fees in accordance with the Code. Twenty-five of these properties were underbilled a total of $6,350. 16 …

City of Hornell – Business Improvement District (2018M-38)

… Council did not provide sufficient oversight of the BID and the Plan lacked sufficient detail to allow City officials … in revenues of at least $3,915 that were unaccounted for and 138 questionable disbursements by the Association’s … Director) totaling $24,955. Based upon our audit findings and subsequent investigation, the Executive Director of the …

Village of Warsaw – Justice Court Operations (2021M-214)

Determine whether the Village of Warsaw Village Justice Court Court collections were properly accounted for and deposited

DiNapoli Releases Analysis of 2022-23 Enacted State Budget

Historic federal aid and betterthanexpected revenues allowed for a steep increase in spending in the $2205 billion enacted state budget for State Fiscal Year SFY 202223 according to an analysis released today by New York State Comptroller Thomas P DiNapoli