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

… employees who were entitled to earn vacation time did not show beginning and ending balances of vacation time …

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

… or expense report audit process. Agencies are required to provide this information timely. Process and Transaction … auditors can successfully contact Voucher Authorizers: Online agencies must ensure their Voucher Authorizers’ email … There will be a higher likelihood of returns if agencies do not respond to requests within 24 hours. Also, a delayed …

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

… Units should be aware that there may be issues surrounding tax liability and withholding for these payments, which then may necessitate … is subject to the Freedom of Information Law. Tax and Withholding Considerations Familiarity with the following tax …

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

… “Unused/Open Appropriation” or “Voucher Pending” reports. It is the responsibility of each Business Unit to ensure … a voucher by, depending on the appropriation lapsing date. It is important that Business Units use the current year … using lapsing funds before the published deadline. It is imperative that the voucher and supporting …

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

… an engagement letter or opening conference in conjunction with these requests. For information related to records … of record only when the Business Unit has complied with the State’s record retention policies and the SFS … (ii) support legitimate payments, and (iii) comply with relevant records retention requirements. For more …

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

… (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has … increasing to an excessive level. Always seek competition for professional services or have adequate written agreements for the services provided. Properly procure playground …

Small Businesses and the Economic Recovery: Work in Progress

… November 23, 2021 Businesses in New York were more severely impacted by the COVID-19 pandemic in the spring of 2020 than in the rest of the nation, and the negative impacts on small …

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

… The purpose of our audit was to review the Village’s water and sewer rent activity for the period April 18, 2012 through … The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The Village is … Board of Trustees (Board) comprised of four Trustees and a Mayor. Budgeted appropriations for the general, water …

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

… of implementation of the two recommendations included in our initial audit report, Administration and Collection of … the Program The Real Estate Transfer Tax (RETT), enacted in 1968 under Tax Law Article 31 as a tax on the transfer of … all State counties submitted RETT information in hard copy form (vs. electronic submission) at the time of our audit, of …

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

… Objectives To determine whether the New York City Department of Information Technology & … manage, maintain, and market the .nyc gTLD program. New York City’s contract with the vendor identifies four …

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

… Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer … because the Board did not develop policies and procedures to ensure the records were properly maintained. For example, …

Village of Belmont – Water and Sewer Operations (2014M-101)

… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s water and sewer operations for the period June 1, 2012 through … The Village of Belmont is located in Allegany County and has approximately 970 residents. The Village is governed …

Madison County - Claims Audit and Payment Process (2019M-142)

… Determine whether internal controls over the claims audit and payment process were adequately designed and operating effectively. Key Findings The Board of Supervisors (Board) and the Board of Health (BOH) did not audit their respective …

Pawling Central School District - Budgeting Practices and Reserves (2020M-4)

… in three of those years, only a fraction was used to finance operations. After adding back the appropriated … fiscal years 2014-15 through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, … six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt budgets with …

Town of Smithville - Annual and Claims Auditing (2020M-41)

… and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

Determine whether the Board adopted realistic budgets and the Treasurer accurately recorded and reported financial activities

Town of Dayton - Supervisor's Records and Reports (2019M-189)

… action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether the Town …

Town of Day – Supervisor’s Records and Reports (2014M-225)

… a population of approximately 1,000. The Town is governed by a five-member Town Board, and the Supervisor appointed a …

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

… sufficient documentation to indicate the amount of money received at each fundraising event and did not always … as maintaining adequate documentation of the amount of money collected at each fundraising event and the source of …