Search

Village of Hewlett Bay Park – Financial Management (2022M-30)

… - pdf] Audit Objective Determine whether the Village of Hewlett Bay Park (Village) Board adopted realistic … years reviewed, the Board: Maintained an excessive level of unassigned surplus fund balance in the general fund. … $273,348 and $348,648, or between 45 and 61 percent of the ensuing year’s budget. Underestimated revenues by a …

State Comptroller DiNapoli Releases City of Newburgh Budget Review

… The significant revenue and expenditure projections in the proposed budget are reasonable, except for … and has not made an allowance for uncollectible taxes in the 2015 proposed budget. The city’s proposed budget … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …

Village of Westfield – Water and Sewer Operations (2014M-209)

… Purpose of Audit The purpose of our audit was to examine the operation of the water and sewer funds for the period June 1, 2012 …

City of Olean Housing Authority – Board Oversight (2016M-93)

… Purpose of Audit The purpose of our audit was to evaluate Board oversight of certain financial activities for the period July 1, 2013 …

XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management

Town of Delhi - Highway Department Leave Records (2020M-53)

… report - pdf] Audit Objective Determine whether Town of Delhi (Town) officials accurately maintained Highway … (Deputy) from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this 272.5 hours was from leave time not being properly …

Town of Butternuts – Highway Facility Capital Project (2021M-94)

… its monitoring of the Project. As a result, total costs to complete the highway garage exceeded the maximum estimated … reports that show revenues and expenditures compared to the budget. Follow the procurement policy, applicable … findings and recommendations but indicated they planned to initiate corrective action. Appendix C includes our …

Village of Watkins Glen – Justice Court Operations (2021M-146)

… Justices collected, recorded, deposited, reported and remitted Justice Court (Court) collections in a timely and accurate manner. Key Findings The Justices did not ensure all fines and fees were properly collected, recorded, deposited, …

Use of Federal Funding for Election Technology and Security

… Objective To determine whether the Board of Elections utilized available funding from the 2018 Help … Vote Act Election Security Grant to enhance the security of the State’s election technology and infrastructure. The … 1, 2018 to February 11, 2021. About the Program The Board of Elections (BOE) is responsible for administering and …

Town of Callicoon – Cash Receipts and Disbursements (2013M-16)

… Purpose of Audit The purpose of our audit was to review selected financial activities for … 1, 2011, through October 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is …

Orchard Park Public Library – Audit of Claims (2016M-191)

… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing … The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of …

Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)

… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … January 1, 2014 through May 18, 2015. Background The Town of Tuscarora is located in Steuben County and has a …

Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)

… - pdf ] Audit Objective Determine whether the Village of Remsen (Village) Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key … or filed with the State Comptroller’s Office (OSC) for any of the last four years (2015-16, 2016-17, 2017-18 and …

Town of Duanesburg – Financial Records and Reports (2020M-116)

… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … records and reports were complete, accurate, up-to-date or timely. The Town’s accounting records were not … cash balances were overstated by about $3 million as of December 31, 2019. Bank reconciliations were not …

Town of Leicester – Budgeting and Financial Oversight (2015M-158)

… The Board did not perform annual audits of the books and records of all Town officials and employees who received or … Annually audit, or cause the audit of, the books and records of the Supervisor and all other officers and …

Town of York – Budgeting and Financial Oversight (2014M-181)

… December 12, 2013. Background The Town of York is located in Livingston County and is governed by an elected Town Board … or the appropriate level of fund balance to be maintained in each fund. As a result, the Board did not always adopt …

Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)

… staff. According to ITS’ policies, program managers are responsible for monitoring project deliverables and timelines, and then determining if deliverables are acceptable and milestones have been met. Our initial …

Town of Caroga – Supervisor’s Records and Reports (2015M-182)

… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records … the Board with sufficient monthly financial reports to allow it to adequately monitor and manage the Town’s financial …

City of Norwich - Emergency Medical Services Billing (2019M-112)

… did not bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 … approximately $200,000 in lost revenue at the current rate of collection. No one reconciles the billings to the medical … incidents. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …

Village of Voorheesville - Water and Sewer Charges (2019M-118)

… managed the billing, collection and enforcement of water and sewer charges. Audit Results Village officials: … and penalties. There were no recommendations as a result of this audit. Village officials agreed with our report. … … effectively managed the billing collection and enforcement of water and sewer charges …