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Reimbursement of Social Services Costs (2013MS-3)

… Counties: Franklin [pdf] , Genesee [pdf] , Greene [pdf] , Montgomery [pdf] , Ontario [pdf] , Sullivan [pdf] , Tioga … interdepartmental service costs (costs incurred by other county departments for the benefit of the DSS) that are … monitor claims submitted against the Plan to ensure the county’s reimbursement is maximized and submit supplemental …

Village of Mexico – Financial Management (2023M-170)

… did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … historical or known trends of revenues and expenditures when developing the budgets. As a result, revenues were …

Village of Deposit – Claims Auditing (2023M-173)

… approved the use of taxpayer funds without having support to show funds were being expended for legitimate Village … agreed with our recommendations and indicated they planned to initiate corrective action. …

Village of Newport – Financial Management (2017M-12)

… Trustees, has a population of approximately 640. General fund budgeted appropriations for 2016 totaled approximately … developed a comprehensive, written multiyear financial or capital plan. Key Recommendations Adopt budgets that include … Develop and adopt a comprehensive multiyear financial and capital plan. …

Oversight of Building Construction Site Safety (Follow-Up)

… in our initial audit report, Oversight of Building Construction Site Safety (Report 2021-N-3 ). About the … for regulating the safe and lawful use of buildings and construction sites to promote the safety of all people who visit, live, and work in NYC. This requires construction managers, contractors, and subcontractors to …

Village of Morris – Fund Balance (2017M-58)

… was to evaluate the Village’s fund balance management for the period June 1, 2015 through February 1, 2017. … by an elected three-member Village Board. General fund and water fund budgeted appropriations for 2016-17 were $477,785 … expenditures, funding needed reserves and reducing real property taxes. Adopt budget estimates for revenues and …

Village of Monticello – Board Oversight (2016M-337)

… Purpose of Audit The objective of our audit was to assess the Board’s and officials’ oversight of Village … before an actual water meter reading was done or address how water accounts should be billed for minimum usage. The … for payment and complete accurate bank reconciliations on a monthly basis. Develop policies or procedures for water …

Village of Hempstead – Budget Review (B17-7-6)

… $4.2 million to liquidate the accumulated deficit in the Village's general, special revenue and internal … funds as of May 31, 2005. New York State Local Finance Law Section 10.10 requires municipalities and school … that the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2017-18 …

Town of Baldwin – Claims Auditing (2023M-113)

… did not comply with the Town’s procurement policy. In addition:  Twenty-three claims totaling approximately $35,000 (64 percent of …

Town of Hamburg - Finance Office (2023M-109)

… the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes.  … (Board) and Town officials did not ensure that credit card purchases were supported and for proper Town purposes. … Director of Finance (former Director) made improper credit card purchases totaling approximately $2,000 and approved her …

Village of Greene – Investment Program (2023M-112)

… Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, which had an …

City of Salamanca – Employee Benefits (2023M-96)

… report – pdf] Audit Objective  Determine whether City of Salamanca (City) separation payments were properly … in unsupported and possibly improper payments being made. Of the 23 separation payments made between April 1, 2020 and … $45,000 was based on more than nine years’ worth of leave accrual records. Officials relied on the accrual …

Village of Endicott -- Budget Review (B17-4-7)

… projections in the tentative budget for the general, electric and parking funds are reasonable. The water and …

City of Newburgh – Budget Review (B23-6-9)

…  [read complete report – pdf]  Purpose of Budget Review The purpose of our budget review was to determine whether the significant … The purpose of our budget review was to determine whether the significant …

Village of Schaghticoke – Board Oversight (2023M-78)

… Board cannot be sure it has accurate financial information to make decisions and gauge the Village’s financial … did not:  Establish controls or other oversight procedures to compensate for the Clerk-Treasurer performing all … and have initiated, or indicated they planned to initiate, corrective action. …

Implementation of the Security Guard Act (Follow-Up)

… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Implementation of the Security Guard Act ( 2019-S-42 ). About the Program The … To assess the extent of implementation of the four recommendations …

Compliance With Freedom of Information Law Requirements

… and environmentally sound transportation system. It has a main office located in Albany and 11 regional offices … attended by legal and non-legal supervisory staff from the main office and not providing all requested information. 1 … FOIL procedures manual, three other regions would not. The main office did not provide the listing of FOIL request …

IT Security: Key 12 Areas of Concern – Information Technology Governance

City of Lockport – Budget Review (B23-1-7)

… review was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of … Chapter 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of December …

Oversight of Chemical Dependence Residential Services (Follow-Up)

… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Chemical Dependence Residential Services (2020-S-49) . … To determine the extent of implementation of the three recommendations included in …