Search

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

… established policies and procedures related to personal, private and sensitive information (PPSI) and sanitizing … physical security over the unlocked room containing the server and any other rooms with network access. Establish a …

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)

… 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a population of approximately 11,000 residents. The Town … paid more than $20,000 each and approximately $1.4 million in total. We also reviewed supporting documents to verify …

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

… Agency Request It is the agency’s responsibility to request to establish a bank account. Each agency must obtain … Accounting Operations Cash Management Unit (BSAO CMU) to establish a new bank account through a request in writing. … It is the agencys responsibility to request to establish a bank account …

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 and its associated depreciation or amortization. … The disposition of capital assets should be recorded by reducing the … appropriate asset and liability accountss for the total cost of the asset and its associated depreciation or …

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

… be aggregated by agency with each agency responsible for individual details. Guide to Financial Operations REV. …

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

… over the Court’s financial activity for the period January 1, 2011, to June 29, 2012. Background The Town of … intact within 72 hours from the date of receipt, excluding Sundays and holidays. Establish policies and procedures to …

City of Yonkers – Budget Review (B22-6-6)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' financial condition in the current and future … New York Office of the State Comptroller City of Yonkers Budget Review B2266 …

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

… audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. Background … governs the Town. The Town’s budgeted expenditures for the 2012 fiscal year totaled approximately $405,000 for the general fund and $580,000 for the highway fund which …

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

Town of Stanford Financial Condition 2013M225

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

Town of Morris – Board Oversight (2013M-75)

… 21, 2013. Background The Town of Morris is located in Otsego County and has 1,878 residents. An elected … any material discrepancies. Key Recommendation Institute a procedure to ensure that all the checks issued by the …

City of Yonkers – Budget Review (B21-6-8)

… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … fund balance, one-time State funding and sale of property, to balance its budget. The City could face a shortfall of … revenue and $1.3 million for parks revenue. The City plans to borrow up to $15 million for tax certiorari settlements in …

Town of Minetto – Financial Condition (2013M-284)

… of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background … elected Board members, is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year are approximately $473,000 in the …

Village of Bellport – Claims Processing (2014M-126)

… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period June 1, … Key Findings Claims were lacking requisitions or written purchase order requests. Claims abstracts and Board minutes … a deliberate and thorough audit of all claims prior to payment. Ensure that valid contracts or agreements are in …

Village of Bainbridge – Financial Operations (2014M-227)

… internal controls over the water and sewer receipt process for the period June 1, 2012 through May 31, 2014. Background … appropriations in the general, water and sewer funds for the 2014-15 fiscal year total approximately $1.1 million. … did not ensure that the Clerk-Treasurer properly accounted for penalties, that billings were at Board-approved rates and …

Town of Lisbon – Financial Condition (2012M-202)

… 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of approximately … fund, $66,088 for the sewer fund, and $37,879 for the library fund. Key Findings The Board did not adopt a policy … five-year period. Use the unexpended surplus fund balance in the general fund in a manner that benefits Town taxpayers. …

Village of Attica – Justice Court (2014M-30)

Village of Attica Justice Court 2014M30

Town of Lindley – Financial Management (2012M-226)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. Background The Town of Lindley is located … Even though the Board received monthly budget-to-actual reports from the Supervisor, they consistently …

Village of Allegany – Vehicle Fuel (2012M-308)

… and the Village’s procurement policy. Had the Village used State contract vendors, it could have saved approximately …