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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

… OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units on year end payment processing and lapsing … for SUNY and CUNY State Operations and SUNY Aid to Localities lapse on September 30th. CUNY Stabilization …

XII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures

… Section Overview and Policies: The purpose of this section is to provide … documentation supporting payments for Accounts Payable and Land Claims processed in the Statewide Financial System … applicable) Contractual agreements for salary rates and/or benefits payable Personal activity reports or certifications …

Town of Owasco – Financial Management and Procurement (2021M-70)

Determine whether the Town of Owasco Town Board Board effectively managed fund balances and reserves for the general water and sewer district funds and has multiyear financial and capital plans

Small Businesses and the Economic Recovery: Work in Progress

… Reporting Negative Effect from COVID-19 Pandemic, New York vs. U.S., May 2020⁠–⁠October 2021 Source: U.S. Census Bureau, … Change in Monthly Average Business Applications, New York vs. U.S., 2006⁠–⁠2021 Source: U.S. Census Bureau, Business …

Monitoring and Administration of Public Protection Grant Programs (Follow-Up)

… of violent crime – such as aggravated assault, forcible rape, murder, and robbery – in the State, excluding New York …

Village of Middleport – Water and Sewer Rents (2013M-313)

… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent activity for the … Board of Trustees (Board) comprised of four Trustees and a Mayor. Budgeted appropriations for the general, water and … the Board and only two had been sufficiently documented as to the rationale for the adjustments. The Clerk-Treasurer …

Administration and Collection of Real Estate Transfer Taxes (Follow-Up)

… had adequate systems and practices in place to allow it to effectively collect RETT, as required by relevant law and … adequate systems and practices in place that allowed it to effectively administer and collect RETT, as required by … As a result, the Department’s ability to efficiently and effectively analyze information to identify higher-risk …

Controls Over and Revenues From .nyc Generic Top-Level Domains

… (DoITT) has collected all the revenues due from the .nyc generic top-level domain program, and whether the … a franchise agreement with a vendor to apply for the “.nyc” generic TLD (gTLD) and to operate, manage, maintain, and …

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not complete, accurate …

Village of Belmont – Water and Sewer Operations (2014M-101)

… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s … to determine the causes of water loss and take steps to address the possible causes as they are identified. Develop …

Madison County - Claims Audit and Payment Process (2019M-142)

… and payment process were adequately designed and operating effectively. Key Findings The Board of Supervisors (Board) … and payment process were adequately designed and operating effectively …

Pawling Central School District - Budgeting Practices and Reserves (2020M-4)

… the Board adopted budgets with reasonable estimates and reserves were used for their intended purposes. Key … the District’s six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt budgets with realistic estimates and discontinue the practice of appropriating fund balance …

Town of Smithville - Annual and Claims Auditing (2020M-41)

… [read complete report - pdf] Audit Objective Determine whether the Board …

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… Determine whether the Board adopted realistic budgets and the Treasurer accurately recorded and reported financial activities. Key Findings The Board’s … budgets were incomplete because the real property tax levy and a schedule of other estimated revenues were not included. …

Town of Dayton - Supervisor's Records and Reports (2019M-189)

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

Town of Day – Supervisor’s Records and Reports (2014M-225)

… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … 1, 2013 through April 30, 2014. Background The Town of Day is located in Saratoga County and has a population of …

Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)

… services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits … disbursements were approved and paid to the correct payee in the correct amount. Company officials did not maintain …

Town of Johnsburg – Management Oversight and Online Banking (2013M-6)

… to evaluate the Town’s oversight of financial activities and internal controls over online banking for the period … The Town of Johnsburg is located in Warren County and is governed by a Town Board which comprises an elected Town Supervisor (Supervisor) and four elected councilpersons. The 2012 budget for the …

Town of Huntington – Payroll and Legal Services (2013M-28)

… May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a population of approximately … prior to their normal work schedule a total of $15,000 in overtime. If earlier starts are actually necessary, the Town could save $179,000 a year in overtime costs by adjusting the arrival times on …