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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

… budget, while generally reasonable, needs improvement to make it a better tool for prudently managing the city’s … of weakening financial position and must be monitored to ensure the declining trends are reversed. In addition, the … budget does not appropriate enough money for contingencies to provide adequate flexibility to pay for unanticipated …

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

… Town of Somers Justice Court 2013M198 …

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)

… March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of 33,710. The Town …

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

… for 2011 or 2012. Former employees still had online banking user accounts, and the Supervisor and bookkeeper had excessive online banking privileges because the Board failed to establish policies and procedures for online banking. Key Recommendations Ensure that accounting records …

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

… 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

… 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

… 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 … asset and liability accountss for the total cost of the asset and its associated depreciation or amortization …

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)

… - 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 … Determine whether the Village of Hagaman Village Board of Trustees Board ensured claims …

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)

… of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. The Town is governed by a Town Board that comprises a Town …

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 …