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Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)

… in accordance with State law. One Justice did not perform bank reconciliations or month-end accountabilities and … legally established funds are properly authorized. Perform bank reconciliations and accountability analyses and maintain …

Compliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)

… Objective To assess the extent of implementation of the three … and energy security in the State. EO 88 is intended to accomplish broader State policy goals, such as reducing …

Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)

… if the Town was adequately safeguarding its fuel inventory for the period January 1, 2012 through November 27, 2013. … Town Supervisor. The Town’s budgeted appropriations for the 2013 fiscal year totaled $1.08 million. Key Findings … storage tanks at its highway facility: a 1,500-gallon tank for diesel fuel and a 500-gallon tank for gasoline. From …

Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … an adequate system of internal controls over transfer station cash receipts. Key Recommendations Establish … and sewer charges. Establish a comprehensive transfer station cash receipts policy. … The purpose of our audit was …

Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)

… Town’s financial management and fuel procurement practices for the period of January 1, 2012 through January 6, 2014. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled almost $850,000. Key Findings The Board did … Towns financial management and fuel procurement practices for the period of January 1 2012 through January 6 2014 …

Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)

… operations and financial practices of the Clerk’s office for the period of January 1, 2012 through November 1, 2013. … five-member Town Board. The Town’s budgeted appropriations for the 2013 fiscal year totaled $1.8 million. Key Findings … leaving the Town with an insufficient financial cushion for unforeseen events or cash flow. The Board has not …

Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)

… Town’s operations and finances. The Town’s 2013 operating fund budgets total $116.7 million. Key Findings The Town …

Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)

… Purpose of Audit The purpose of our audit was to examine selected financial activities from January 1, 2010, to June 7, 2013. Background The Town of … 85 percent of 2013 appropriations. Internal controls over cash receipts in the Clerk’s office were not appropriately …

Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)

… through May 31, 2012. Background The Town of Alexandria is located in Jefferson County and has a population of about … the Town Attorney is a shareholder. The Town Attorney may have a prohibited interest in the contact between the Town … or benefits the Town is to receive for the payments it makes to or on behalf of the Chamber. Ensure that the Town …

DiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow

… federally mandated clean air and clean water programs has not kept pace with prior years, as full compliance …

DiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress

… uncertainty as the COVID-19 pandemic continues to disrupt school district operations and finances,” DiNapoli said. “I urge school district leaders to closely monitor their financial conditions, even if their … position,” meaning there may not be enough cash on hand to cover operating costs. Almost half have a new or increased …

DiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000

… State Comptroller Thomas P. DiNapoli, Chautauqua County … to pay for fuel for her personal vehicle. She was employed by the village between 2015 and November of 2020. “Jaeger … battle to service its residents with precious little money. Every dollar stolen is a dollar not spent on the …

Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)

… oversight of the Library/Museum’s financial activities for the period June 1, 2011 through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The … violated this stipulation by spending $138,458 of principal. While the Board reviewed bills prior to payment, …

Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)

… a population of approximately 2,025. The Town is governed by an elected five-member Town Board. Budgeted appropriations …

City of Niagara Falls – Financial Management and Information Technology (2013M-47)

… software permissions to only those functions that are necessary for employees’ job duties. Establish policies …

Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process

State University of New York Upstate Medical Center – Selected Travel Expenses

… the use of travel monies by the State University of New York (SUNY) Upstate Medical Center (Center), for two …

Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)

The purpose of our audit was to review the Supervisors financial records and reports for the period January 1 2012 through July 8 2014

Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)

… January 1, 2014 through September 17, 2015. Background The Bradford Volunteer Fire Company, Inc. is a not-for-profit … and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler …

Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)

… our initial audit report, Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Report 2010-S-21). … examined whether nursing home claims submitted to Medicaid for hospital bed reserve days were appropriate, and if not, … 31, 2010, our audit determined Medicaid paid $28 million for bed reserve claims that exceeded the bed reserve day …