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Town of Caton – Supervisor’s Records and Reports (2014M-359)

… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period … Background The Town of Caton is located in Steuben County and has a population of approximately 2,200. The Town is … Key Findings The Town does not have complete, accurate and up-to-date accounting records because the Supervisor did …

Village of Argyle – Water Billing and Collections (2023M-148)

… did not formally adopt the water billing rates charged to customers. The Board did not enforce 39 unpaid customer … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …

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

… Village finances. The Treasurer did not:  Properly account for fund balance within each Village fund or establish capital projects funds to separately account for the financial activity of projects undertaken. … the New York State Office of the State Comptroller (OSC) for the 2019-20 through 2022-23 fiscal years. Key …

Town of Western - Supervisor’s Records and Reports (2022M-184)

… has been unable to obtain bonding for a capital project. In addition, the highway fund owes the general fund $41,540, …

State Comptroller DiNapoli Releases School and Local Government Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … Of the agreements reviewed, 128 were approved by the board after the employee began work. Two PTEs worked … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …

Controls Over Tablet and Kiosk Usage by Incarcerated Individuals

… (Individuals) with access to tablets and kiosks (tablet program). Department-issued directives (Department … Directives) contain policies and procedures governing the tablet programs available to incarcerated individuals. … limited access to two types of tablets: a law library tablet that contains access to law library material and a …

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

… not reliable. Real property tax revenues were overstated by a total of $782,864 in the general fund and understated in … ​​​​​​​Cash  balances in the general fund were understated by $69,968 and highway fund cash balances were understated by $54,570. The Board did not annually audit the Supervisor’s …

Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)

… reported an additional 392 . 54 days worked to the New York State and Local Retirement System (NYSLRS). Key Recommendations Deposit all cash receipts in a timely manner, within the …

Village of Westfield – Water and Sewer Operations (2014M-209)

… operation of the water and sewer funds for the period June 1, 2012 through June 17, 2014. Background The Village of …

Town of Varick – Water and Sewer Operations (2021M-46)

… Appendix B includes our comments to issues raised in the Town’s response. … Determine whether Town of Varick …

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

… OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units on year end payment processing and lapsing … Business Units are encouraged to review the “Appropriation Due to Lapse Report”, as well as their own Business Unit …

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

… Salary and Fringe rates must be substantiated.) Certified payroll registers Time cards Overtime authorization and/or …

Small Businesses and the Economic Recovery: Work in Progress

… severely impacted by the COVID-19 pandemic in the spring of 2020 than in the rest of the nation, and the negative … Nevertheless, one in five small businesses reported a return to normal operations in October 2021, there have … York small businesses reported encountering at least one problem, a 16 percentage point increase from last year. …

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

… officer. SNUG is a violence-reduction initiative that uses street outreach to address the issues causing gun violence …

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

… incompatible duties within the Clerk-Treasurer’s office are adequately segregated. … Village of Middleport Water and …

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

… (RETT), enacted in 1968 under Tax Law Article 31 as a tax on the transfer of real property, applies to sales or …

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

… Objectives To determine whether the New York City Department of Information Technology & … (DoITT) has collected all the revenues due from the .nyc generic top-level domain program, and whether the … documentation explaining why, including one amendment that resulted in a decrease in revenues. DoITT’s Franchise …

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

… (Village) 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 …

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

… indicate the amount of money received at each fundraising event and did not always maintain adequate records to … of the amount of money collected at each fundraising event and the source of each bank deposit. … Summitville Fire …