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Accounts Payable Advisory No. 30

… Claims, Awards, Judgments and Settlements  category in the Guide to Financial Operations (GFO). As of January 1, 2014, … judgments, and settlements. Business Units should see the Guide to Financial Operations,  Chapter IV, Section 4.C for … reclassed to the proper account code as described in the  Guide to Financial Operations,  Chapter IV, Section 4.C . …

State Comptroller DiNapoli Releases Municipal Audits

… the following: daily onsite personnel; leak testing results for treatment lines; concrete inspection and testing … check signing process does not comply with village policy and the village treasurer did not maintain control of … for audit services totaling $25,200, although required by policy. In addition, officials could not provide …

Selected Employee Travel Expenses

… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether …

Opinion 88-66

… e.g., Town of Clarkstown v Reeder , 566 F Supp 137 [SD NY, 1983]). Since public property generally may not be used … There is no statutory requirement that the property be sold at public sale (15 Opns St Comp, 1959, p 115). It has … have a fiduciary duty to secure the best possible price obtainable in their judgment, or the most beneficial …

Opinion 91-46

… provisions of County Law, §201. You ask whether 1984 Opns St Comp No. 84-45, p 55 still represents our views in light … (103 AD2d at 682, 477 NYS2d at 178; see 1984 Opns St Comp No. 84-53, p 65). Moreover, we believe that National … Whether 1984 Opns St Comp No 8445 p 55 still represents our views in light of …

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Schuyler … , Willsboro Fire District and the Town of Wilson . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Schuyler …

Southold Union Free School District – Claims Processing (2013M-183)

… of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background … comprises five elected members. Appropriations budgeted for the 2012-13 fiscal year were approximately $27 million, … the ordering of the goods and services, and if claims were for legitimate District purposes and audited prior to …

Hampton Bays Union Free School District – Claims Processing (2013M-333)

… The Hampton Bays Union Free School District is located in the Town of Southampton, Suffolk County. The District is … claims processing function that ensure claims are audited in a timely manner and are properly supported. Even though … Ensure that purchase orders are prepared and approved in advance of any purchase and limit the use of confirming …

City of Oneonta – Departmental Collections (2013M-13)

… Purpose of Audit The purpose of our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. Background The City of Oneonta has … the risk will remain increased that all moneys due to the City will not be received, recorded and deposited …

Opinion 88-36

… general principles of substantive law (see Teddy's Drive Inn, Inc. v Cohen , 47 NY2d 79, 416 NYS2d 782, 390 NE2d 290; … a defense for a sheriff in civil litigation arising out of acts done in the performance of his duties. We are … We note in this regard that General Municipal Law, §6-n empowers municipal corporations, including counties, to …

DiNapoli: Former Village of Bemus Point Clerk-Treasurer Pleads Guilty to Embezzling Village Funds

… Schmidt and Chautauqua County Sheriff James B. Quattrone today announced that former clerk-treasurer of the village of … pleaded guilty to petit larceny, a class A misdemeanor, today in Town of Ellery Court and was sentenced to pay back … Schmidt and Chautauqua County Sheriff James B Quattrone today announced that former clerktreasurer of the village of …

Riverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group

… State Park (Riverbank), a 28-acre rooftop park on the west side of Manhattan, is open 365 days a year and has a … Food and Beverage Concession Contract - Jones Beach State Park (2006-R-2) …

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … properly documented. A full-time officer did not appear to have worked certain hours claimed on his timesheet and four officers were paid for days off to which they were not entitled. Further, leave time records …

Comptroller DiNapoli Releases State Audits

… today the following audits have been issued: Department of Motor Vehicles (DMV): Motor Vehicle Financial Security and … about $19.9 million. DMV has adequate procedures in place to ensure that it accurately identifies and reports its … assessable expenses in all material respects. Department of Transportation (DOT): Collection of Special Hauling and …

Area #9 – Wireless Network – Information Technology Governance

All Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by All Services for Kids, Inc. (All Services) on its Consolidated Fiscal Reports (CFRs) are … To determine whether the costs reported by All Services for Kids Inc All Services on its Consolidated Fiscal Reports CFRs are …

South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)

… funded primarily with real property taxes and State aid. Payroll costs totaled approximately $52 million for the … District has implemented procedures and controls over the payroll process, there is room for improvement due to the …

Albany City School District – Separation Payments and Information Technology (2012M-251)

… District service. Except for two minor exceptions, which we discussed with District officials, we found that the … Board has not formally adopted the plan. Also, the plan does not sufficiently address all necessary components and does not contain the level of detail necessary to ensure that …

Comptroller DiNapoli Releases School District Audits

… the board’s fund balance policy states that it will strive to ensure that surplus fund balance does not exceed 4 percent. Surplus fund balance continued to consistently exceed the 4 percent limit by an annual … and accurately reported as teacher center costs. Find out how your government money is spent at Open Book New York . …

Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management

… policy should specifically state what will occur in the case of improper claims for travel and conference expenses, … policy should specifically state what will occur in the case of improper claims for travel and conference expenses …