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DiNapoli Releases City of Troy Budget Review

… reasonable, needs improvement to make it a better tool for prudently managing the city’s resources. Furthermore, the … be monitored to ensure the declining trends are reversed. In addition, the city’s 2015 proposed budget does not appropriate enough money for contingencies to provide adequate flexibility to pay for …

Town of Stratford – Supervisor’s Records (2013M-11)

… May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population of 610 residents. An … maintained and the financial information included in the annual update document (AUD) filed with the Office of … by the accounting records. We did not find evidence in the 2011 and 2012 Board minutes that the Board audited the …

Town of Stanford – Financial Condition (2013M-225)

… to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. Background The Town of Stanford is located …

Town of Somers – Justice Court (2013M-198)

… of our audit was to examine the Court’s internal controls for the period January 1, 2012, to March 31, 2013. Background The Town of Somers is located in Westchester County and has a population of approximately … The Court collected approximately $317,000 in fines for adjudicated cases, parking violations and forfeitures for …

Town of Sidney – Budget Review (B4-13-19)

… expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local Finance … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …

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

… internal controls over the Court’s financial operations for the period January 1, 2010, through September 7, 2012. … the Town Supervisor, is the legislative body responsible for overseeing the Town’s operations and finances. It is responsible for the general management and control of the Town’s …

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

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … January 1, 2011, to March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population …

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

… of our audit was to review the Town’s financial operations for the period January 1, 2011, to September 17, 2012. Background The Town of Pittstown is located in Rensselaer County and has a population of approximately … is the legislative body and has overall responsibility for managing operations. The Board comprises four elected …

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)

… report - pdf] Audit Objective Determine whether the Town of Carroll (Town) Clerks (Clerks) recorded, deposited and … or to the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents … initiate corrective action. … Determine whether the Town of Carroll Town Clerks Clerks recorded deposited and reported …

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

Town of Rensselaerville – Financial Operations (2012M-168)

… of our audit was to review the Town’s financial operations for the period January 1, 2011, through April 30, 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The Town Board (Board) is the legislative body responsible for managing Town operations. The Town’s operating funds’ …

Town of Putnam Valley – Purchasing (2013M-193)

… internal controls over the Town’s purchasing practices for the period January 1, 2012 to March 6, 2013. Background … members and the Town Supervisor. Budgeted appropriations for the 2013 fiscal year were approximately $5.09 million for the general fund and $4.35 million for the highway fund. …

XIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures

… Operations Cash Management Unit (BSAO CMU) to establish a new bank account through a request in writing. Upon receipt … Management Unit 110 State Street - 9th Floor Albany, New York 12236 Banking Services Unless specifically approved by … the services to determine if they are justified on a cost benefit basis. Where the cost for the requested services …

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

… - pdf] Audit Objective Determine whether the Village of Hagaman (Village) Board of Trustees (Board) ensured claims were properly audited and … Ensure no claim is paid before audit and approval of the Board other than claims approved by resolution to be …

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 …

Village of Washingtonville – Budget Review (B24-6-1)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Deficit Financing Act”) authorizes the Village, subject to the provisions of Local Finance Law (LFL) Section10.10, to … in the monitoring of its fiscal performance. The Village also does not maintain an up-to-date debt schedule. The …

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 …

Compliance With Freedom of Information Law Requirements

… Objectives To determine if the Department of Transportation (DOT) has policies, procedures, and … processes in place to fulfill its responsibilities under the Freedom of Information Law (FOIL), and if DOT is in …

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

… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. Appropriated fund balance of $216,780 … surplus fund balance.  Additionally, the property tax levy for 2023-24 was $509,000 while the Village had over $1.1 …