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State Comptroller DiNapoli Releases Audits

… units of supportive housing over the 15-year period ending in 2031. The Office of Mental Health serves as the lead … homelessness. Auditors found significant deficiencies in OTDA’s oversight of the ESSHI program, including … the New York City Police Department. A prior audit, issued in October 2022, found that CCRB did not complete …

Opinion 88-45

… CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, §§20.00, 28.00, … Finance Law to borrow by the establishment of a line of credit with a bank but may issue capital notes to the extent … the bank has referred to its plan as "a simple line of credit", it has also advised the county that the program is …

Accounts Payable Advisory No. 8

… Units to pay for one invoice for each voucher processed in the SFS, consistent with Guide to Financial Operations … Invoice Number Requirements . Combining invoice numbers in the invoice number field on a voucher may cause the …

Town of Hartwick – Water District Operations (2017M-250)

… in Otsego County and has a population of approximately 2,100. The Town is governed by an elected five-member Town … Continue working with engineers to resolve remaining water meter issues. Ensure that accurate information is kept on …

Central Valley School District – Claims Audit (2015M-129)

… Background The Central Valley School District is located in the Towns of Columbia, Frankfort, German Flatts, Herkimer, Litchfield, Little Falls and Schuyler in Herkimer County. The District operates four schools and … students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $45 million. Key Finding The …

Bedford Central School District - Information Technology (2018M-164)

… financial application was not properly segregated. Online banking users had excessive permissions. Employees accessed websites such as shopping, personal email and social networking that did not … to the financial application is properly segregated. Limit online banking access to ensure District users cannot control …

Vested Retirement Benefit – State Police Plan

Vested Retirement Benefit – Special 20- and 25-Year Plans

Audits of Local Governments: About Our Audits

… Provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria, Provide … explained in GAO’s Yellow Book [pdf], include assessments of: Program effectiveness, economy and efficiency Internal … Learn more about our Audit Process . External Peer Review of LGSA To ensure that audits are completed in accordance …

City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)

… onsite inspections documenting: Daily onsite personnel Leak testing results for treatment lines Concrete inspection …

Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)

… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …

Town of Greig – Long-Term Planning (2023M-13)

… intentions for financing future capital improvements or equipment purchases. We reviewed the Town’s capital assets and found: 15 of the 27 pieces of major highway equipment (56 percent) were beyond their optimal useful life. Some of the highway equipment beyond optimal useful life had observable damage. A …

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

… and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine whether … The Clerks did not remit water rents and Clerk fees to the Town Supervisor (Supervisor) or to the appropriate State agencies by the 15th of each month. …

Three Village Central School District – Financial Operations (2021M-141)

… not: Properly assign administrative and user access rights to the financial software. Establish an electronic banking … duties or provide adequate oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 …

Dansville Central School District – Separation Payments (2016M-102)

… The Dansville Central School District is located in the Towns of Conesus, Groveland, North Dansville, Ossian, Sparta, Springwater and West Sparta in Livingston County, and the Towns of Dansville and Wayland in Steuben County. The District, which operates three schools …

Town of Washington – Information Technology (2013M-164)

… plan in place there is an increased risk that Town data, hardware and software systems may be lost or damaged by … access and use, or disaster. The Board has not adopted a breach notification policy. By failing to adopt an information breach notification policy, in the event that private …

Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)

… Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, which operates two schools … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits …

Town of Mount Pleasant – Financial Condition (2013M-303)

… 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves approximately 43,700 … The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and $40.9 million in 2013. Key Findings The Town’s general town wide fund …

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … the Town of Pittsfield in Otsego County. The Department has approximately 20 volunteer members and is governed by an …

Town of Frankfort - Board Oversight (2018M-58)

… include proper supporting documentation before authorizing payment. Authorize all fringe benefits provided to all …