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

… Purpose of Audit The purpose of our audit was to examine the Village’s cash receipt and … June 1, 2013 through July 14, 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego …

State Comptroller DiNapoli Releases School and Local Government Audits

… corrective actions. Of the 16 audit recommendations, 10 recommendations were implemented, three recommendations … and financing approaches to address them. As a result: 10 of the 15 pieces of major highway equipment and vehicles … supervisor’s records. As of May 31, 2022, the 2019 through 2021 annual update documents were not filed and were between …

Town of Putnam – Accounting Records and Reports (2022M-188)

… and reports, as required, in a complete, accurate, up to date or timely manner .  Without reliable accounting … Board (Board) cannot make sound financial decisions. Due to the Supervisor’s lack of oversight of the former … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …

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

… whether the Downsville Fire District’s (District) Board of Fire Commissioners (Board) ensured that goods and services … and that all claims were approved prior to payment. None of the 18 purchases of goods and services tested, totaling $58,117 (11 percent), …

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

… Board (Board) sought competition when procuring goods and services and audited claims prior to payment. Key Findings The Board did not always seek competition when procuring goods and services or ensure all claims were properly audited and …

Public School Safety – Incident Reporting and Unauthorized Student Departures

… Background The New York City Department of Education (DoE) is the largest school district in the country and serves … safety of those students, teachers, visitors, and staff is a high priority for DoE and for government policymakers. … their children in another school within the district that is not designated PD. Key Findings Our review of 10 sampled …

DiNapoli: Millions in NYC Transit Fines and Fees Uncollected

… division found it did not collect more than $13 million in fines and fees — nearly half of those owed to it — issued … hearings when a summons is contested. TAB contracts out most of its functions to a vendor with about 40 employees. … audit recommended focusing on respondents with the most unpaid summonses. In its response to the audit, NYC …

Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)

… finances. Key Findings  The Treasurer did not record all financial activity using proper accounting procedures. As … file the required annual financial report (AFR) with the New York State Office of the State Comptroller (OSC) for the …

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

… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, …

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

… January 25, 2017. Background The Town of Kent is located in Putnam County and has a population of approximately … game programs had been downloaded onto Town computers. In addition, we identified questionable Internet use by Town …

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

… Action Forms and for some employees did not include offer letters. School officials did not ensure that all required … Key Recommendations Ensure that all employees have offer letters and/or personnel Action Forms in their personnel …

Recent Trends and Impact of COVID-19 in Brooklyn

… job and income losses affected City residents’ ability to pay rent or cover housing costs. As with the rest of the …

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

… will contact a Voucher Authorizer at the agency via phone call or email. Agencies have the following … . The email must include the name, email address, and phone number of the new contact. Since the traveler’s …

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

… vendor record for the recipient and reporting of 1099-MISC income. Please see Section 5.K - Federally Reportable … not been deducted by the recipient on his or her personal income tax return. No taxes are withheld, except in unusual … through the State Payroll System. Federal, state and local income taxes, Social Security and Medicare taxes are …

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

… date will be deferred. When an appropriation lapses, the funds are no longer available to pay the liabilities from the … Business Units shall not process a payment against lapsing funds until goods have been physically received by the agency … services for any voucher, including vouchers using lapsing funds. (See Section 3 - Record Retention - Accounts Payable …

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

… Section Overview and Policies: The purpose of this section is to provide guidance to agencies about … Report Budget Amendments and/or Change Orders Work Orders Proof of goods received (e.g., receiving or packing slips) … applicable) Contractual agreements for salary rates and/or benefits payable Personal activity reports or certifications …

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

… and capital plans. Determine whether professional services and playground equipment were procured in a manner … plans or ensure the proper procurement of professional services and playground equipment. The Board did not: Adopt … excessive level. Always seek competition for professional services or have adequate written agreements for the services …

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 …

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

… Objective To determine the extent of implementation of the … ( 2019-S-21 ). About the Program The Division’s mission is to enhance public safety by providing resources and services … required that grantees that received confidential funds have a record of the signatures of the funds recipient, the …