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Borough of Manhattan Community College – Controls Over Bank Accounts

… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) officials adequately ensured that all Borough of Manhattan Community College (BMCC) bank accounts were … largest urban university in the United States, consisting of 24 institutions. CUNY provides education for more than …

Controls and Accountability of Court, Trust and Bail Funds

… Purpose To determine if New York City Department of Finance accurately accounts for Court, Trust and Bail funds. This audit covered from January 1, 2011 through March 7, 2013. Background Section 2601 of the New York State Civil Practice Law and Rules requires that …

Oversight of the Early Intervention Program’s State Fiscal Agent

… period April 1, 2013 through December 10, 2015. Background In New York State, the Department of Health (Department) is … evaluate as early as possible those infants and toddlers from birth to three years of age whose healthy development is … Office for the Aging/Department of Health: Social Adult Day Services (2014-S-31) … To determine whether the …

Forensic Audit of Payments to On-Board Service Managers (Follow-Up)

… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Forensic Audit of Payments to on-Board Service Managers (2011-S-35). …

Medicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)

… In 2008, changes to the State’s Public Health Law required a new Medicaid outpatient payment methodology (known …

Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)

… Purpose of Audit The purpose of our audit was to examine the Village’s processes and … June 1, 2015 through June 30, 2016. Background The Village of Sleepy Hollow is located in the Town of Mount Pleasant in …

Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)

… report – pdf]  Audit Objective  Determine whether the Town of Lancaster (Town) Supervisor (Supervisor) adequately … the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial … $483,122 were completed without Board approval. 76 percent of non-recurring journal entries were made 70 days after the …

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

… – pdf ] Audit Objective  Determine whether the Village of Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key … funds to separately account for the financial activity of projects undertaken. Periodically reconcile water and …

Town of Edmeston – Supervisor's Records and Reports (2017M-13)

… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, … include balance sheet account balances, detailed year-to-date budget-to-actual comparisons of revenues and …

Status of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)

… Purpose To determine the extent of implementation of the five recommendations included in our initial report,  Status of the Board-Approved Capital Plan for 2005-2011 (Report …

Town of Kent – Procurement and Information Technology (2017M-85)

… Purpose of Audit The purpose of our audit was to evaluate controls over procurement and … 1, 2016 through January 25, 2017. Background The Town of Kent is located in Putnam County and has a population of …

Town of Somerset – Budgeting for Sales Tax (2016M-419)

… The Town of Somerset is located in Niagara County and has a population of approximately 2,600. The Town, which … Town Board. Budgeted appropriations in the general and highway funds for 2016 totaled $2 million. Key Findings …

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 Owasco – Financial Management and Procurement (2021M-70)

… report - pdf ] Audit Objectives Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund … in a manner to ensure the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The Board did not effectively …

Monitoring and Administration of Public Protection Grant Programs (Follow-Up)

… of violent crime – such as aggravated assault, forcible rape, murder, and robbery – in the State, excluding New York …

Village of Middleport – Water and Sewer Rents (2013M-313)

… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent … manner. The Clerk-Treasurer’s spreadsheets were not up-to-date. As of September 13, 2013 she had not recorded any cash …

Town of New Berlin – Ambulance Company Loan (2013M-22)

… Purpose of Audit The objective of our audit was to assess the Town’s practices regarding the … 1, 2012, through June 28, 2012. Background The Town of New Berlin is located in Chenango County. An elected …

Town of Willing – Town Supervisor’s Financial Duties (2021M-68)

… report - pdf ] Audit Objective Determine if the Town of Willing (Town) Supervisor (Supervisor) maintained adequate … appropriate reports and provided adequate oversight of the bookkeeper. Key Findings The Town’s bookkeeper … submit appropriate reports or provide sufficient oversight of the bookkeeper. Annual financial reports, known as the …

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… [ read complete report - pdf ] Audit Objective Determine whether the Village … of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not … procedures to ensure the records were properly maintained. For example, as of May 31, 2020, the Village’s pooled cash …