Search

Village of Mexico – Financial Management (2023M-170)

… did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … historical or known trends of revenues and expenditures when developing the budgets. As a result, revenues were …

Village of Deposit – Claims Auditing (2023M-173)

… of Trustees (Board) required adequate support for credit card claims.  Key Findings  Of the 93 credit card purchases (18 claims) during the audit period, the Board did not ensure compliance with the Village’s credit card policy and approved 83 credit card purchases (17 claims) …

Village of Newport – Financial Management (2017M-12)

Village of Newport Financial Management 2017M12

Oversight of Building Construction Site Safety (Follow-Up)

… in our initial audit report, Oversight of Building Construction Site Safety (Report 2021-N-3 ). About the … for regulating the safe and lawful use of buildings and construction sites to promote the safety of all people who visit, live, and work in NYC. This requires construction managers, contractors, and subcontractors to …

Village of Morris – Fund Balance (2017M-58)

… was to evaluate the Village’s fund balance management for the period June 1, 2015 through February 1, 2017. … by an elected three-member Village Board. General fund and water fund budgeted appropriations for 2016-17 were $477,785 … expenditures, funding needed reserves and reducing real property taxes. Adopt budget estimates for revenues and …

Village of Monticello – Board Oversight (2016M-337)

… the Board’s and officials’ oversight of Village operations for the period August 1, 2014 through April 6, 2016. … The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village, which has a … elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately $12.2 million. …

Village of Hempstead – Budget Review (B17-7-6)

… $4.2 million to liquidate the accumulated deficit in the Village's general, special revenue and internal … funds as of May 31, 2005. New York State Local Finance Law Section 10.10 requires municipalities and school … that the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2017-18 …

Town of Baldwin – Claims Auditing (2023M-113)

… did not comply with the Town’s procurement policy. In addition:  Twenty-three claims totaling approximately $35,000 (64 percent of …

Town of Hamburg - Finance Office (2023M-109)

… the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes.  … (Board) and Town officials did not ensure that credit card purchases were supported and for proper Town purposes. … Director of Finance (former Director) made improper credit card purchases totaling approximately $2,000 and approved her …

Village of Greene – Investment Program (2023M-112)

… Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, which had an …

City of Salamanca – Employee Benefits (2023M-96)

… supported or accurately calculated. This resulted in unsupported and possibly improper payments being made. Of … Review the contents of the City Charter (Charter) in its entirety, review payments made to former City …

Village of Endicott -- Budget Review (B17-4-7)

… projections in the tentative budget for the general, electric and parking funds are reasonable. The water and …

City of Newburgh – Budget Review (B23-6-9)

…  [read complete report – pdf]  Purpose of Budget Review The purpose of our budget review was to determine whether the significant … The purpose of our budget review was to determine whether the significant …

Village of Schaghticoke – Board Oversight (2023M-78)

… – pdf] Audit Objective  Determine whether the Village of Schaghticoke (Village) Board (Board) provided adequate oversight of financial operations. Key Findings  The Board did not provide adequate oversight of financial operations. As a result, the Board cannot be …

Implementation of the Security Guard Act (Follow-Up)

… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Implementation of the Security Guard Act ( 2019-S-42 ). About the Program The … To assess the extent of implementation of the four recommendations …

Compliance With Freedom of Information Law Requirements

… and environmentally sound transportation system. It has a main office located in Albany and 11 regional offices … attended by legal and non-legal supervisory staff from the main office and not providing all requested information. 1 … FOIL procedures manual, three other regions would not. The main office did not provide the listing of FOIL request …

IT Security: Key 12 Areas of Concern – Information Technology Governance

City of Lockport – Budget Review (B23-1-7)

… review was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of … Chapter 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of December …

Oversight of Chemical Dependence Residential Services (Follow-Up)

… our initial audit report, Oversight of Chemical Dependence Residential Services (2020-S-49) . About the Program The … 680,000 New Yorkers each year, including inpatient and residential services for about 8,000 individuals. OASAS’ regulations govern Chemical Dependence Residential Services (Part 819) delivered by certified …

Oversight of the Nourish New York Program

… found both agencies should strengthen controls to ensure only eligible products and expenses are funded by Nourish NY. …