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XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting

… loaned to non-State agencies in anticipation of (1) future repayment from the recipient, or (2) future reimbursement … Law requires that no loans shall be made until a written repayment agreement, including a schedule as to when the … corporations from regular appropriations subject to repayment agreements. These are not advance appropriations …

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

… of our audit was to examine the operation of the water and sewer funds for the period June 1, 2012 through June 17, 2014. Background The Village of Westfield is located in the Town of Westfield in … County and has approximately 3,200 residents. The Village is governed by an elected Board of Trustees which …

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

… SECTION OVERVIEW AND POLICIES The Bureau of State Expenditures’ (Bureau) auditors may need additional … response to the Bureau’s request may cause New York State to incur unnecessary interest costs. Guide to Financial … The Bureau of State Expenditures Bureau auditors may need additional …

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

… IRS Form W-2; taxable but not subject to tax withholding (except in unusual situations where the payee is subject to … However, such payments are not subject to withholding except in unusual cases (such as where the claimant is … and must be reported to the IRS on Form 1099-MISC, except to the extent that the payments are to reimburse the …

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

… process vouchers using lapsing funds before the published deadline. It is imperative that the voucher and supporting … funds if the voucher cannot be reprocessed prior to the deadline. Please see Section 5.A - Selecting the Appropriate …

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 …

DiNapoli Releases Fiscal Stress Scores for Villages and Cities

… villages and two cities were designated in fiscal stress under his Fiscal Stress Monitoring System . DiNapoli … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, … villages and two cities were designated in fiscal stress under his Fiscal Stress Monitoring System …

XI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing

… dispatch Purchase Orders (PO). The purpose of this section is to describe (i) how the State will use the SFS to … the PO’s signature line. Electronic authorization of POs is more efficient because the entire PO life cycle, from … State. The classification selected determines if a vendor is “open for ordering,” which allows the vendor to receive …

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

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

Use of Federal Funding for Election Technology and Security

… Objective To determine whether the Board of Elections utilized available funding from the 2018 Help … 1, 2018 to February 11, 2021. About the Program The Board of Elections (BOE) is responsible for administering and … To determine whether the Board of Elections BOE utilized available funding from the 2018 …

NFC Development Corporation – Project Approval and Monitoring (2021M-11)

… Determine whether NFC Development Corporation Corporation officials awarded projects in …

Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)

… The Town of Coeymans is located in Albany County and has a population of approximately 7,400 residents. The … five-member Town Board which comprises the Town Supervisor and four Board members. The Town’s 2012 fiscal year budget … payroll clerk’s duties include making changes to salaries and wages but she is also capable of submitting data changes …

Town of Callicoon – Cash Receipts and Disbursements (2013M-16)

… Purpose of Audit The purpose of our audit was to review selected financial activities for … 1, 2011, through October 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is … Town of Callicoon Cash Receipts and Disbursements 2013M16 …

Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)

… assess the Board’s control over tuition reimbursement and procurement for the period January 1, 2012 through October … Lakeview Public Library Tuition Reimbursement and Procurement 2014M104 …

Manorville Fire District – Board Oversight and Fuel (2016M-411)

… and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected …

Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings

… the hearing; (2) the time, place and date of the hearing; (3) the right of the applicant to be represented by counsel; … withdrawn during the course of the proceeding. (Return to Top)   §317.3 Conduct of hearings (a) All hearings shall be … officer at any time during the proceeding. (Return to Top)   §317.4 Initial hearings — presentation of applicant's …

Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)

… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period … The Town of Tuscarora is located in Steuben County and has a population of approximately 1,500 residents. The … $812,882. Key Findings The Supervisor signed the checks and reviewed the monthly reports, but did not review the bank …

Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)

… of Remsen (Village) Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … Key Findings The Clerk-Treasurer did not maintain adequate records and reports to allow the Board to properly manage … The Board did not annually audit the Clerk-Treasurer’s records and reports, as required. Key Recommendations File …

Madison County – Temporary Courthouse Lease and Renovations (2019M-41)

… (LLC) to lease and renovate temporary courthouse space for a 19-month period. Did not use a competitive process to … our comment on an issue raised in the County’s response letter. …