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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)

… including periodically reviewing bank statements, cancelled check images and bank reconciliations prepared by …

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)

… our initial audit report, Oversight of Chemical Dependence Residential Services (2020-S-49) . About the Program The … 680,000 New Yorkers each year, including inpatient and residential services for about 8,000 individuals. OASAS’ regulations govern Chemical Dependence Residential Services (Part 819) delivered by certified …

Oversight of the Nourish New York Program

… found both agencies should strengthen controls to ensure only eligible products and expenses are funded by Nourish NY. …

Department of Transportation Bulletin No. DOT-43

… Purpose: The purpose of this bulletin is to provide agency instructions for … the CSEA Operational Service Unit – BU03 in the Department of Transportation are affected. Background: Pursuant to Article 51 of the 2021-2026 Operational Services Unit Agreement between …

Town of Homer – Non-Payroll Disbursements (2023M-63)

… action. Appendix B includes our comment on issues raised in the Town’s response letter. …

Oversight of Adult Protective Services Programs (Follow-Up)

… from abuse, neglect, financial exploitation, or other harm; and have no one available who is willing and able to … is responsible for assessing the adult's needs and risk of harm, which may also require coordination with law …

Village of Canaseraga – Claims Audit (2023M-48)

… Determine whether Village of Canaseraga (Village) claims were adequately supported, appropriate and properly … and approved before payment. Key Findings Although the 300 claims reviewed were for appropriate Village purposes, certain claims were not adequately supported or properly audited and …

Town of Lake Luzerne – Payroll (2022M-98)

… report – pdf] Audit Objective Determine whether the Town of Lake Luzerne (Town) Town Supervisor (Supervisor) ensured … officials: Did not properly review and certify payroll; 15 of 54 payroll registers reviewed were not certified. Accepted … incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time …

Town of Lake Luzerne – Procurement (2022M-95)

… officials used competitive methods when procuring goods and services. Key Findings The Town Board (Board) did not … officials did not seek competition when procuring goods and services totaling $561,829 or 48 percent of the purchases … for 27 purchases totaling $144,155. Justify, authorize and/or document one emergency and three sole source purchases …

City of Amsterdam – Recreation Department (2023M-29)

… of $6,801 for the summer camp. $4,303 was deposited from sales during the eight-hour Oktoberfest but officials … $895 in cash was remitted for the four-hour Craft Beer Fest the day of the event .  Tickets cost $45 to drink beer and $5 for designated drivers .  Officials could not …

Village of Solvay – Financial Management (2023M-49)

… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … and Village officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 …