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

… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2014 through April 30, … Background The Town of Caroga is located in Fulton County and has a population of approximately 1,200. The Town is …

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

… charges. Deposited water and sewer collections intact and in a timely manner. Enforced unpaid bills and correctly …

Community Fire and Rescue, Inc. - Financial Activities (2019M-93)

… Credit card purchases lacked supporting documentation to validate they were for business purposes. Fundraising …

Town of Clarkson – Budgeting and Board Oversight (2013M-339)

… of our audit was to review the Town’s budgeting practices and Board oversight for the period January 1, 2012 through … by an elected Town Board, which comprises a Supervisor and four Board members. The Town’s 2013 budgeted … not develop policies or procedures for budgeting practices and, as a result, repeatedly adopted budgets with unrealistic …

Town of Ancram - Financial and Capital Planning (2019M-135)

… Determine whether the Board established multiyear plans and financial policies to adequately manage the Town’s … multiyear financial or capital plans. Adopt a fund balance and reserve policy. Key Recommendations Develop and adopt a comprehensive multiyear financial and capital …

Town of Schroeppel - Financial Records and Reports (2019M-187)

… which are the Annual Financial Reports, were not filed on a timely basis. The Board did not annually audit the …

Town of Dayton - Supervisor's Records and Reports (2019M-189)

… records and reports. Key Findings The Supervisor: Did not maintain complete and accurate financial records and … not issue receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key … action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether the Town …

Town of Day – Supervisor’s Records and Reports (2014M-225)

… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period … Background The Town of Day is located in Saratoga County and has a population of approximately 1,000. The Town is governed by a five-member Town Board, and the Supervisor appointed a Budget Officer to assist with …

Maximizing Drug Rebates for Health and Recovery Plans (Follow-Up)

… initial audit report,   Maximizing Drug Rebates for Health and Recovery Plans   (Report   2017-S-61 ). About the Program … behavioral health needs began to be enrolled into Health and Recovery Plans (HARPs). HARPs are a type of managed care … recipients age 21 or older with serious mental illness and/or substance use disorders. We issued our initial audit …

Town of Caton – Supervisor’s Records and Reports (2014M-359)

… July 31, 2014. Background The Town of Caton is located in Steuben County and has a population of approximately … the annual financial report with OSC for 2012 and 2013 in a timely manner. Key Recommendations Provide the … File the annual financial report with OSC and the clerk in a timely fashion. … The purpose of our audit was to …

Village of Argyle – Water Billing and Collections (2023M-148)

… did not formally adopt the water billing rates charged to customers. The Board did not enforce 39 unpaid customer … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …

Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)

… required annual financial report (AFR) with the New York State Office of the State Comptroller (OSC) for the 2019-20 through 2022-23 …

Town of Western - Supervisor’s Records and Reports (2022M-184)

… of Western (Town) Supervisor maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain complete and accurate financial records of Town operations and did not …

State Comptroller DiNapoli Releases School and Local Government Audits

… Thomas P. DiNapoli today announced the following school and local government audits have been issued. Town of Addison … review was limited to interviews with town personnel and inspection of certain documents related to the issues … implemented, two recommendations were not implemented, and one recommendation was no longer applicable. Erie 1 BOCES …

Controls Over Tablet and Kiosk Usage by Incarcerated Individuals

… individuals in its custody at 44 facilities throughout the State. The Department has contracted with Securus and its … secure messaging system through an account created on the Provider’s website. Individuals in specialty … by authorized facility staff. Upon release or transfer out of the Department’s custody or when opting out of the …

Town of Putnam – Accounting Records and Reports (2022M-188)

… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date …

Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)

… an additional 392 . 54 days worked to the New York State and Local Retirement System (NYSLRS). Key …

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

… late payment of water and sewer rents and did not adopt an ordinance to encourage the timely collection of overdue … accounts for relevy on the tax roll. Consider adopting an ordinance and imposing a penalty for late payment of water …

Town of Varick – Water and Sewer Operations (2021M-46)

Determine whether Town of Varick Town officials effectively managed the water and sewer districts financial operations

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