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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documents related to the issues … implemented, two recommendations were not implemented, and one recommendation was no longer applicable.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

XII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures

… have a fiscal year ending on June 30th. Appropriations for SUNY and CUNY State Operations and SUNY Aid to Localities … adjustments from the lapsed appropriations are permitted. For each lapsing, the Office of the State Comptroller (OSC) will publish the lapse date for each appropriation and will identify the exact date a …

XII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures

… Section Overview and Policies: The purpose of this section is to provide … documentation supporting payments for Accounts Payable and Land Claims processed in the Statewide Financial System … to OSC or to facilitate OSC’s on-site review. In either case, supporting documentation must be readily available to …

Small Businesses and the Economic Recovery: Work in Progress

… for the State Small Business Credit Initiative (SSBCI) to fund small business credit support and investment programs. …

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

… and gun-related deaths. For the contract year ending June 30, 2022, the Division awarded $13.3 million in GIVE …

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 activity for the … the Board and only two had been sufficiently documented as to the rationale for the adjustments. The Clerk-Treasurer … and subsidiary accounts and a billing software application to record water and sewer financial activity. This …

Administration and Collection of Real Estate Transfer Taxes (Follow-Up)

… our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88 ). About the … unless the seller is exempt from the tax or does not pay, in which case the buyer (grantee) must pay the tax. An …

Controls Over and Revenues From .nyc Generic Top-Level Domains

… (DoITT) has collected all the revenues due from the .nyc generic top-level domain program, and whether the … part of an Internet address, such as .com, .net, or .org. In March 2012, DoITT entered into a franchise agreement with a vendor to apply for the “.nyc” generic TLD (gTLD) and to operate, manage, maintain, and …

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

… financial reports were not filed with the Office of the State Comptroller (OSC) for 2017-18, 2018-19, 2019-20, as …

Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)

… officials ensured that cash receipts were deposited and cash disbursements were for appropriate Company purposes … fire protection services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits totaled $48,200 and disbursements totaled $57,600. Key Findings No one …

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

… and reports for the period January 1, 2015 through October 13, 2016. Background The Town of Edmeston is located in …

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

… Purpose of Audit The purpose of our audit was to evaluate controls over procurement and information technology (IT) for the period January 1, 2016 through January 25, 2017. …