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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. …

Department of Transportation Bulletin No. DOT-43

… Purpose: The purpose of this bulletin is to provide agency instructions for … the CSEA Operational Service Unit – BU03 in the Department of Transportation are affected. Background: Pursuant to Article 51 of the 2021-2026 Operational Services Unit Agreement between …

Town of Homer – Non-Payroll Disbursements (2023M-63)

… action. Appendix B includes our comment on issues raised in the Town’s response letter. …

Oversight of Adult Protective Services Programs (Follow-Up)

… from abuse, neglect, financial exploitation, or other harm; and have no one available who is willing and able to … is responsible for assessing the adult's needs and risk of harm, which may also require coordination with law …

Village of Canaseraga – Claims Audit (2023M-48)

… here - pdf] Audit Objective Determine whether Village of Canaseraga (Village) claims were adequately supported, … could have been made and not detected and corrected. Of the 300 claims we reviewed totaling approximately … totaling approximately $588,000 were paid without evidence of being audited or reviewed by the Village Board (Board). 64 …

Town of Lake Luzerne – Payroll (2022M-98)

… – pdf] Audit Objective Determine whether the Town of Lake Luzerne (Town) Town Supervisor (Supervisor) ensured … audit lake luzerne town …

Town of Lake Luzerne – Procurement (2022M-95)

… officials used competitive methods when procuring goods and services. Key Findings The Town Board (Board) did not … officials did not seek competition when procuring goods and services totaling $561,829 or 48 percent of the purchases … for 27 purchases totaling $144,155. Justify, authorize and/or document one emergency and three sole source purchases …

City of Amsterdam – Recreation Department (2023M-29)

… of $6,801 for the summer camp. $4,303 was deposited from sales during the eight-hour Oktoberfest but officials … $895 in cash was remitted for the four-hour Craft Beer Fest the day of the event .  Tickets cost $45 to drink beer and $5 for designated drivers .  Officials could not …

Village of Solvay – Financial Management (2023M-49)

… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … and Village officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 …

City of Yonkers – Budget Review (B23-6-6)

… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future …

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

… Town of Greig (Town) Board (Board) established long-term plans and financial policies to manage the Town’s finances. Key Findings The Board did not establish … the Board lacks important tools to project current and future operating and capital needs and has not outlined its …

Village of Sidney – Financial Activities (2023M-14)

… were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …

City of Yonkers – Budget Review (B23-6-5)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable.  Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. …

Town of Preble – Non-Payroll Disbursements (2023M-17)

… controls to ensure all non-payroll disbursements are for legitimate Town purposes. Conduct a thorough annual audit … canceled check images and supporting documentation for disbursements. Town officials generally agreed with our …

City of Amsterdam – Budget Review (B23-5-4)

… benefits between the operating funds using unsupported allocation methods. Three of the City’s seven collective … 2023-24 and modify the budget as necessary. Develop an allocation plan based on detailed analysis that ensures costs …

Village of Victor – Financial Management (2015M-166)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial … June 1, 2013 through July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, … Village of Victor Financial Management 2015M166 …

Village of Tuckahoe – Financial Condition (2015M-88)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011 through March 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a … Village of Tuckahoe Financial Condition 2015M88 …