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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 … Unit (BSAO CMU) to establish a new bank account through a request in writing. Upon receipt of the agency's formal … 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 … 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

… to acquisition source document Manufacturer, model number, serial number Acquisition date Date last inspected Name and address …

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

… determine if there are additional payments held that would affect the amount of calculated cash surplus and shortage …

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

… should discontinue adding claims to the monthly abstract and paying such claims without Board approval. … resolution is passed approving the number of claims on the abstract, amount of the abstract and the abstract number. Village officials generally …

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

… the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers … revenue of $142.7 million, such as fund balance, one-time State and federal funding and sale of property, to balance … New York Office of the State Comptroller City of Yonkers Budget Review B2266 …

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

… May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population of 610 residents. An … maintained and the financial information included in the annual update document (AUD) filed with the Office of … by the accounting records. We did not find evidence in the 2011 and 2012 Board minutes that the Board audited the …

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

… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to January 31, 2013. Background The Town of Stanford is located in Dutchess County and has population … Town of Stanford Financial Condition 2013M225 …

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

… and other State agencies within the required time frames. Retain adequate supporting documentation and …

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 …

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

… Objective Determine whether the Town of Oneonta (Town) Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded all the fees we reviewed and remitted … Determine whether the Town of Oneonta Town Clerk properly recorded deposited and remitted Clerk fees in …

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

… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2021-22 and the related justification … and parks revenue shortfalls. Pay tax certiorari claims from annual appropriations instead of using debt. Implement …

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

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … July 31, 2013. Background The Town of Minetto is located in Oswego County, is approximately 6 square miles, and serves … unexpended surplus funds of only $2,598. The Board does not receive monthly budget status reports or cash balances to …

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

… 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 and is governed by an … by the Board. Claims were paid for services without a written contract or agreement between the service providers …

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

… 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a population of approximately … five-member Board of Trustees. Budgeted appropriations in the general, water and sewer funds for the 2014-15 fiscal … supported or authorized. The Village billed $77,000 more in water and sewer capital assessment charges than was …

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 … 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)

… 20, 2013. Background The Village of Attica, located in Wyoming and Genesee Counties, is governed by a five-member … was not used to generate a balance due report. Cases in which payment was not received within 60 days were not …

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

… 2013 budgeted appropriations for the general and highway funds totaled $860,661. Key Findings The Board did not … accumulated $309,369 and $399,024 of unrestricted surplus funds in the general and highway funds, respectively. These amounts are excessive in …

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

… Purpose of Audit The purpose of our audit was to examine the purchasing and safeguarding of vehicle fuel … purchases using fuel credit cards without receipts to document these transactions or identify the purchaser. … fuel credit card purchases that include provisions to ensure that all cards are kept in the custody of Village …