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Town of Shelby – Financial Management (2012M-206)

… 7, 2012. Background The Town of Shelby is located in Orleans County and has a population of approximately 5,300 … the bookkeeper did not always enter all transactions in the computerized accounting system, adjusted bank balances … were approximately $997,800 less than cash balances in the Town’s computerized accounting records. The Justice …

Town of Salina – Information Technology (2013M-256)

… and has a population of 33,710. The Town is governed by an elected five-member Town Board which comprises the Town …

Village of Savona – Board Oversight (2015M-328)

… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through October 5, 2015. … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year for the general and water funds totaled $551,715. Key …

Village of Cohocton – Cash Receipts (2015M-63)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations … 1, 2013 through March 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben …

Village of Clinton – Financial Management (2014M-316)

… 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. … recorded and reported, reconcile all cash balances in the accounting records to bank balances monthly and …

The Economic Impact of the Great Outdoors

… gardening or stargazing. All types of outdoor recreation in New York provided $21.1 billion in economic activity in 2020 and supported over 241,000 jobs with $13.1 billion in …

Town of Carroll – Town Clerk (2022M-20)

… swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not … the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents totaling $94,200 for up to two months before remitting them to the Supervisor. …

XIV.3 Investment of State Funds/Interest Earnings Distribution – XIV. Special Procedures

Village of Hagaman – Claims Auditing (2022M-11)

… Trustees (Board) ensured claims were properly audited and approved before payment. Key Findings Claims were not properly audited and approved before payment. The Board did not: Date their … and paying such claims without Board approval. Ensure no claim is paid before audit and approval of the Board other …

City of Yonkers – Budget Review (B22-6-6)

… of 10.3 percen t . Key Findings The 2022-23 budget relies on nonrecurring revenue of $142.7 million, such as fund … owner can challenge the real property tax assessment on a given property to reduce its assessment. Police overtime … potentially be over budget by as much as $221,000 based on the 2021-22 fiscal year overtime costs . The City should …

Town of Webb – Audit Follow-Up (2018M-188-F)

… the Town of Webb’s (Town) progress, as of February 2022, in implementing our recommendations in the audit report released in November 2018. Background The Town is located in Herkimer …

Town of Danby – Town Clerk (2022M-08)

… Tax collections were missing and not deposited timely or intact and were not remitted to appropriate parties in a … bank reconciliations and accountabilities. Perform, or obtain, an annual audit of the Clerk’s records. Town …

XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures

… The disposition of capital assets should be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated depreciation or amortization. … to Financial Operations REV. 11/03/2023 … The disposition of capital assets should be recorded by reducing the …

XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures

… Once the value of the general fixed asset has been determined, a consistent … received upon disposition Furniture and Fixtures and Machinery and Equipment should be aggregated by agency with …

Town of Prattsville – Justice Court (2012M-243)

… 29, 2012. Background The Town of Prattsville is located in Greene County, and has a population of approximately 700. … audit period, the Justices collected approximately $9,500 in fines, fees and surcharges. Key Findings Justices Blain … prepare monthly accountabilities, deposit cash receipts in a timely manner, adequately segregate the court clerk’s …

DiNapoli Releases City of Troy Budget Review

… Thomas P. DiNapoli today announced the completion of the City of Troy budget review.  City of Troy – Budget Review … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …

City of Amsterdam - Budget Review (B22-5-3)

… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … City officials did not implement all recommendations in our previous budget review letter when preparing the … certain significant revenue and expenditure projections in the 2022-23 proposed budget continue to be unreasonable …

Town of Pittstown – Records and Reports (2013M-5)

… The Supervisor did not maintain adequate accounting records or provide the Board with accurate financial reports. … reports did not agree with bank balances or accounting records for any of the 17 months we reviewed, with …

City of Yonkers – Budget Review (B22-6-5)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2022-23 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million … for charter school payments and amend it as necessary. … New York Office of the State Comptroller City of Yonkers …

Department of Transportation Bulletin No. DOT-40

… Purpose: The purpose of this bulletin is to provide the Department of Transportation instructions for … (CSEA), provides for a call-out response payment to eligible employees at the end of the season. Effective … of Transportation engaged in winter maintenance activities to be responsive to unscheduled call-outs, those employees …