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Town of Danby – Town Clerk (2022M-08)

… account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. Did not maintain adequate supporting documentation for collections. Did not complete monthly bank …

DiNapoli Releases Analysis of State Financial Plan

… After two years of extraordinary volatility in state finances, the State … 2022-23 Enacted Budget Financial Plan from the Division of the Budget (DOB) projects fiscal stability for the next … Making deposits to the rainy-day reserves on or ahead of schedule may help prevent disruptions in critical programs …

Town of Lansing – Information Technology (2022M-66)

… breach notification. The Board did not require IT security awareness training for computer users. Key Recommendations … adequate written IT policies. Require periodic IT security awareness training for personnel who use Town IT resources. …

XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures

… The disposition of capital assets should be recorded by reducing the appropriate account(s) for the total cost of the asset … The disposition of capital assets should be recorded by reducing the appropriate asset and liability accountss for the total …

XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures

… Major asset class Function and activity Reference to acquisition source document Manufacturer, model number, serial number Acquisition date Date last inspected Name and address of … Fund and account from which purchased Quantity Method of acquisition Method of depreciation Estimated useful life …

Town of Prattsville – Justice Court (2012M-243)

… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2011, to June 29, 2012. Background The Town of Prattsville is located in Greene County, and has a … Town of Prattsville Justice Court 2012M243 …

DiNapoli Releases City of Troy Budget Review

… York State Comptroller Thomas P. DiNapoli today announced the completion of the City of Troy budget review.  City of Troy – Budget Review (Rensselaer County) The city’s proposed budget, while generally reasonable, needs … York State Comptroller Thomas P DiNapoli today announced the completion of the City of Troy budget review …

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

… Except for some minor exceptions, which we discussed with Town officials, we found that the accounting records … included in the annual update document (AUD) filed with the Office of the State Comptroller (OSC) was supported … the Supervisor’s records and reports annually by January 20th of the following year, or engage the services of a …

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

Town of Stanford Financial Condition 2013M225

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

… Purpose of Audit The purpose 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 … violations and forfeitures for the period January 1, 2012 to March 31, 2013. Key Findings We found weaknesses in the …

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

… by the Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local … The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is …

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

… Purpose of Audit The purpose of our audit was to evaluate the Town’s accounting records … 1, 2010, through September 7, 2012. Background The Town of Shelby is located in Orleans County and has a population … Town of Shelby Financial Management 2012M206 …

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

… The Town of Salina is located in Onondaga County and has a population of 33,710. The Town is governed by an … were approximately $14 million. Key Findings The Board has not established policies and procedures related to … computer equipment onsite before disposal. The Board has not instituted policies and procedures to protect data …

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. … is the legislative body and has overall responsibility for managing operations. The Board comprises four elected … Town Supervisor. The Town’s budgeted appropriations for the 2012 fiscal year were approximately $2.5 million for …

Town of Carroll – Town Clerk (2022M-20)

… timely manner because the Clerks did not maintain adequate accounting records. While the Clerks generally recorded, … Supervisor and other State agencies within the required time frames. Retain adequate supporting documentation and accounting records to demonstrate that all swim program fees …

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

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

… are in poor condition and do not provide an accurate portrait of its financial condition. In fact, the Town’s …

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 … Town of Putnam Valley Purchasing 2013M193 …

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

… When enrolling for electronic statements, agencies are required to contact their financial institution to … OSC will determine the mandatory requirements that banks must meet to be eligible to participate in the bidding. … which are no longer needed by a state agency should be closed. The BSAO CMU must be notified within 10 days of such …

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

… of Trustees (Board) ensured claims were properly audited and approved before payment. Key Findings Claims were not properly audited and approved before payment. The Board did not: Date their signatures on claims upon review and approval. Ensure claims had department head approval. …