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The Economic Impact of the Great Outdoors

… which include outdoor festivals and concerts, sporting events, amusement parks and golf courses, make up 18 percent. … it ranked second for festivals, concerts and sporting events; third for camping and hiking; and fourth for … counties for license issuances were upstate, Erie County selling the most. However, in rural counties, such as …

DiNapoli Releases City of Troy Budget Review

… resources. Furthermore, the general, water and sewer funds have displayed trends of weakening financial position …

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

… and procedures to ensure an adequate segregation of cash custody and recordkeeping duties, or that compensating …

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)

… Board, presided by the Town Supervisor, is the legislative body responsible for overseeing the Town’s operations and …

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

… information (PPSI) and sanitizing computer equipment onsite before disposal. The Board has not instituted policies …

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

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … The Supervisor did not maintain complete, accurate and up-to-date accounting records and has not filed the AUD for 2010 … online banking privileges because the Board failed to establish policies and procedures for online banking. 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 … 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

… is the agency’s responsibility to request to establish a bank account. Each agency must obtain authorization from the … Cash Management Unit (BSAO CMU) to establish a new bank account through a request in writing. Upon receipt of the agency's formal request for a bank account, OSC will evaluate the request to determine if …

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

… should be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated … by reducing the appropriate asset and liability accountss for the total cost of the asset and its associated …

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

… Reference to acquisition source document Manufacturer, model number, serial number Acquisition date Date last …

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

… the Town had two elected Justices, Robert Blain and Donald Olson, who shared a court clerk. For the audit period, …

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

… and paying such claims without Board approval. Ensure no claim is paid before audit and approval of the Board other …

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 … to reduce firefighting and police overtime expenditures. Review the estimate for contractual appropriations and adjust … 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)

… The Town’s general fund appropriations for the 2013 fiscal year totaled $1.2 million. Key Findings The Town’s budgets … significantly. At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than double the ensuing year’s appropriations. Further, at the end of fiscal year …

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

… and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine … totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain … $241,136 accurately, they did not always make remittances in a timely manner. The Clerks did not remit water rents and …

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

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

… by comparing the check images to the Board-approved claim vouchers, or to payroll registers, to ensure that the …

Town of Oneonta – Town Clerk (2021M-59)

… a timely manner. Key Findings The Clerk properly recorded all the fees we reviewed and remitted all fees collected during the audit period in a timely … 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …