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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. … The Town Board (Board) is the legislative body responsible for managing Town operations. The Town’s operating funds’ appropriations for the 2012 fiscal year are approximately $2.1 million. Key …

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

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … January 1, 2012 to March 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a …

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 … is necessary for its operations. To ensure that each new account is established consistent with the overall … where applicable; Justification for establishing the new account; Estimated initial balance; Estimated maximum …

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)

… and $686.9 million for the City. The 2022-23 budget is $128.4 million more than the City’s budget for 2021-22, an … settlements in the 2022-23 fiscal year. Tax certiorari is the legal process by which a property owner can challenge …

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

… remaining principal amount of any budget, deficiency and/or revenue anticipation notes outstanding at the time the deficit bonds or notes are issued. During the time that LFL Section 10.10 … has not been posted in the financial software for 2022-23 or 2023-24. The 2024-25 tentative budget includes personal …

Implementation of the Security Guard Act (Follow-Up)

… Act ( 2019-S-42 ). About the Program The Department of State (Department), through its Division of Licensing … and regulation of 36 occupations throughout New York State. The Division licenses more than 800,000 individuals … guards and registration card applicants in New York State. Between January 1, 2021 and December 31, 2022, the …

Compliance With Freedom of Information Law Requirements

… under FOIL. The audit covered FOIL requests received by DOT for the period January 2018 through July 2021 and FOIL appeals received by DOT for the period January 2018 through September 2021. … to send the appeal to COOG when the determination is made. DOT’s regional offices did not always follow the FOIL …

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

… while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use toward …

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

… ensure compliance with the Village’s credit card policy and approved 83 credit card purchases (17 claims) totaling … funds were being expended for legitimate Village purposes and increased the risk for fraud, waste or abuse.  Key … clerk complies with the Village’s credit card policy and that each claim has sufficient supporting documentation …

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

… Area #2 – IT Security Training and Awareness Area #3 – Computer Hardware, Software, and Data Inventories Area #4 – …

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

… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, …

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

… the Village’s investment policy, as required by New York State General Municipal Law (GML) Section 39. Key …

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

… consult with the City attorney to seek recovery of these funds, as appropriate. City officials agreed with our …

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

… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village's tentative budget for the 2017-18 fiscal …

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

… 2024 adopted budget for the New York State Touring Route Program because there is no assurance the State will appropriate additional money for this program in fiscal year 2024-25. The City could potentially … Review the estimates for New York State Touring Route Program revenue and expenditures and amend as necessary.  …

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

… – pdf] Audit Objective  Determine whether the Village of Schaghticoke (Village) Board (Board) provided adequate oversight of financial operations. Key Findings  The Board did not provide adequate oversight of financial operations. As a result, the Board cannot be …

DiNapoli Announces Sale of General Obligation Bonds

… contains additional information regarding this bond sale is available. … State Comptroller Thomas P DiNapoli today …