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XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting

… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for recognizing an … Preparation: There are two categories of receivables on the Statement of Net Position and Balance Sheet - … and disclosing uncollected tax revenues is included in  Section 4.B - Tax Revenues of this Chapter. Leases - …

Oversight and Enforcement of the Rechargeable Battery Law (Follow-Up)

… and Enforcement of the Rechargeable Battery Law (Report 2021-S-19 ). About the Program Every year in the United …

Project Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)

… and support diverse, prosperous local economies across New York State through the efficient use of loans, grants, … sharing of information, simplify project reporting, and create a central data warehouse. In January 2017, ESD hired a …

Use, Collection, and Reporting of Infection Control Data (Follow-Up)

… included in our initial audit report, Use, Collection, and Reporting of Infection Control Data ( 2020-S-55 ). The … to the Department of Health (Department) and one to the Governor. About the Program Due to the highly … one was implemented, one was partially implemented, and two were not implemented. The one recommendation to the …

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 …

Town of Ephratah – Accounting Records and Reports (2022M-138)

… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings In 2017, OSC issued an audit report … that included findings that the Town’s accounting records and reports were incomplete, inaccurate and could not be …

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… the Village’s cash receipt and disbursement practices for the period June 1, 2013 through July 14, 2014. Background … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year for the general fund and water fund total approximately …

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 …

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 …

Downsville Fire District – Procurement and Claims Audit (2022M-130)

… with the procurement policy and claims were approved prior to payment. Key Findings The Board did not ensure that goods … procurement policy and that all claims were approved prior to payment. None of the 18 purchases of goods and services … debit card transactions, totaling $8,346, were paid prior to Board audit and approval, which could result in the …

Town of Danby – Claims Processing and Procurement (2022M-127)

… to the Board for audit. The Board did not monitor the health insurance payments to the former Town Supervisor … how to appropriately address the former Supervisor’s health insurance payments. Properly audit and approve all …

Public School Safety – Incident Reporting and Unauthorized Student Departures

… each public school in the State to compile records of reportable incidents and to submit an annual summary of those … district compiles its school summaries and submits its reportable incidents to SED by September 30 of each year. SED … schools found that DoE staff did not include over 400 reportable incidents on the related VADIRs, and many of the …

DiNapoli: Millions in NYC Transit Fines and Fees Uncollected

… more over the years. “New York City Transit can and should do more to collect fines from those who violate its rules,” … Even when the contact information is available, TAB didn’t do all that it could to follow up and collect. For example, …

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 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)

… of our audit was to evaluate controls over procurement and information technology (IT) for the period January 1, … Background The Town of Kent is located in Putnam County and has a population of approximately 14,000. The Town is … elected five-member Town Board. The Town budgets for 2016 and 2017 were each $18.2 million. Key Findings The Town did …

Amani Public Charter School – Payroll and Timekeeping (2015M-46)

… 1, 2013 through September 30, 2014. Background The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not … employees have offer letters and/or personnel Action Forms in their personnel files to establish salaries and wages at …

XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures

… the traveler’s supervisor or agency’s finance office should respond to the request. If requests for additional …

XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures

… This section informs Business Units how to process vouchers for payments pursuant to Awards and … Certification for Pre-Adjudicatory Settlement Agreements form, (AC-3300-S). This form is required for Pre-Adjudicatory …

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