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Town of Ticonderoga – Capital Project Management (2023M-38)

… [read complete report – pdf] Audit Objective Determine whether the Town of Ticonderoga … (Town) Town Board (Board) provided adequate oversight and management of capital projects. Key Findings The Board did … prepare monthly itemized capital project budget-to-actual reports for the Board. For example, budget modifications …

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

… whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate controls over cash … The Board also did not obtain an annual independent audit of Company records, as required. At the onset of the audit, we learned the former Treasurer was deceased. …

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

… Purpose of Audit The purpose of our audit was to review the Village’s financial operations … 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, …

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

… and Chemung could have incurred approximately $23,000 in additional costs to provide services to Ashland. Had … B includes our comment on an issue that was raised in the Town’s response letter. … audit town Chemung …

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)

… Seven capital projects were completed but not closed in the accounting records, and bank reconciliations were not …

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 …

Village of Fort Johnson – Claims Processing (2016M-324)

… 2016. Background The Village of Fort Johnson is located in the Town of Amsterdam in Montgomery County and has approximately 490 residents. The …

Village of Akron – Selected Financial Activities (2016M-133)

… 22, 2015. Background The Village of Akron is located in the Town of Newstead in Erie County. The Village, which has a population of … on accurate meter readings and Board-approved rates and in a timely manner. Ensure that all financial activity is …

Village of Irvington – Selected Financial Activities (2015M-265)

… of the cellular colocators on its tower during the 2014 calendar year, did not receive any new amendments relating to …

Village of Altamont – Justice Court Operations (2016M-199)

… Purpose of Audit The purpose of our audit was to review the processes and procedures for … 1, 2014 through March 31, 2016. Background The Village of Altamont is located in the Town of Guilderland in Albany …

City of Gloversville – Parking Violation Operations (2016M-231)

… Purpose of Audit The purpose of our audit was to review the City’s parking violation … 1, 2014 through April 30, 2016. Background The City of Gloversville is located in Fulton County and has … have not established a benchmark for collection rates of unpaid parking violations. The City does not utilize …

City of Long Beach – Budget Review (B7-15-14)

… the significant revenue and expenditure projections in the City’s tentative budget for the 2015-16 fiscal year … are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt totaling $12,000,000 to liquidate the accumulated deficit in the City’s general, water, sewer and risk retention funds …

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

… 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)

… 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)

… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2012 to March 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population …

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

Oversight of the Home Delivered Meals Program (Follow-up)

To assess the extent of implementation of the 12 recommendations included in our initial audit report Oversight of the Home Delivered Meals Program Report 2020N5