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Reimbursement of Social Services Costs (2013MS-3)

… (DSS) incurs both direct and indirect program costs in the administration of social services programs and a … benefit of the DSS) that are directly billed to the DSS. In addition, counties are reimbursed for the indirect costs … failed to seek reimbursement for more than $1.4 million in eligible costs, potentially losing almost $1 million in …

Village of Newport – Financial Management (2017M-12)

… for 2016 totaled approximately $379,000. Key Findings From fiscal years 2013-14 through 2015-16, budgeted …

Oversight of Building Construction Site Safety (Follow-Up)

… of implementation of the six recommendations included in our initial audit report, Oversight of Building … promote the safety of all people who visit, live, and work in NYC. This requires construction managers, contractors, and … hazardous conditions identified by DOB are addressed in a timely manner. DOB also did not prioritize which sites …

Village of Morris – Fund Balance (2017M-58)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the period June 1, 2015 through … 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves approximately 600 …

Village of Monticello – Board Oversight (2016M-337)

… Purpose of Audit The objective of our audit was to assess the Board’s and officials’ … budget for the 2015-16 fiscal year was approximately $12.2 million. Key Findings Claims are not properly audited and …

Village of Hempstead – Budget Review (B17-7-6)

… taxing authority. The Village's ability to rely on real property taxes as an increased revenue source in the future …

Town of Baldwin – Claims Auditing (2023M-113)

… did not comply with the Town’s procurement policy. In addition:  Twenty-three claims totaling approximately …

Town of Hamburg - Finance Office (2023M-109)

… – pdf]  Audit Objectives  Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases … for proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit card … arrested in September 2022 for charges relating to her use of the Town’s credit card. She pleaded guilty to disorderly …

Village of Washingtonville – Budget Review (B24-6-1)

… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2024-25 tentative budget …

Implementation of the Security Guard Act (Follow-Up)

… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Implementation of the Security Guard Act ( 2019-S-42 ). About the Program …

Compliance With Freedom of Information Law Requirements

… Objectives To determine if the Department of Transportation (DOT) has policies, procedures, and … processes in place to fulfill its responsibilities under the Freedom of Information Law (FOIL), and if DOT is in …

Village of Mexico – Financial Management (2023M-170)

… while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use toward …

Village of Deposit – Claims Auditing (2023M-173)

… Board of Trustees (Board) required adequate support for credit card claims.  Key Findings  Of the 93 credit card … without having support to show funds were being expended for legitimate Village purposes and increased the risk for fraud, waste or abuse.  Key Recommendation  Ensure the …

IT Security: Key 12 Areas of Concern – Information Technology Governance

City of Lockport – Budget Review (B23-1-7)

… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of …

Village of Greene – Investment Program (2023M-112)

… Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, which had an …

City of Salamanca – Employee Benefits (2023M-96)

… report – pdf] Audit Objective  Determine whether City of Salamanca (City) separation payments were properly … in unsupported and possibly improper payments being made. Of the 23 separation payments made between April 1, 2020 and … $45,000 was based on more than nine years’ worth of leave accrual records. Officials relied on the accrual …

Village of Endicott -- Budget Review (B17-4-7)

… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village's tentative budget for the 2017-18 fiscal …

City of Newburgh – Budget Review (B23-6-9)

…  [read complete report – pdf]  Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by …

Village of Schaghticoke – Board Oversight (2023M-78)

… – pdf] Audit Objective  Determine whether the Village of Schaghticoke (Village) Board (Board) provided adequate oversight of financial operations. Key Findings  The Board did not provide adequate oversight of financial operations. As a result, the Board cannot be …