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V. Chart of Accounts (COA) Governance – V. Chart of Accounts (COA) Governance

Town of Bridgewater – Financial Operations (2013M-309)

… the manual and computerized accounting records maintained by the bookkeeper included inaccuracies such as the improper …

Town of Wayne – Justice Court (2013M-52)

… audit was to examine the financial activity of the Justice for the period January 1, 2010, to August 31, 2012. … comprising four councilpersons and the Town Supervisor. For the fiscal year ended December 31, 2011, the Town … of bail, or properly report ticket dispositions to the DMV. Key Recommendations Contact law enforcement agencies to …

Town of Niagara – Justice Court (2015M-218)

… The Court did not request the suspension of driver’s licenses by the State Department of Motor Vehicles of … of fines and fees. Request that DMV suspend the driver’s licenses of individuals who have accounts receivable of …

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

… program were $12,014; only $5,213 was collected, resulting in a projected revenue shortage of $6,801 for the summer … maintain any support for the number of beverages sold .  In addition, cash from the sales was periodically placed in a vehicle’s glove compartment until it was brought to the …

Town of Ashford – Water District (2015M-343)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight role of the Water District for the period March 14, 2012 through …

Town of Thompson - Board Oversight (2018M-69)

… Key Findings The Board did not provide adequate oversight of the Comptroller’s duties to ensure that they were completed timely and accurately, which ultimately cost the Town $7,955 in late fees and uncollected amounts. The Board did not …

Compliance With Requirements to Maintain Systems at Vendor-Supported Levels

… is a regional transportation authority established by New York State to provide safe, reliable, and convenient … However, we did identify unsupported systems used by RGRTA on 14 devices. The unsupported systems on 6 of the 14 devices … (43 percent) were the responsibility of third-party vendors. In these cases, we determined that RGRTA was not …

State Agencies Bulletin No. 1362

… – BU47 who meet the eligibility criteria Background Article 39 of the 2011-2016 DMNA Agreement between the State … 12/31/14 Eligibility Criteria Employees in Bargaining Unit 47 on 10/01/14 are eligible to receive the 2014 CSEA DMNA … The Earnings Description Uniform Allowance NU46 and 47 and the amount paid will appear on the employee’s paycheck …

City of Lockport – Cash Flow (2014M-195)

… and serves approximately 21,100 residents. It is governed by a Mayor and an elected Common Council. The City’s budgeted …

Town of Mooers - Cash Management (2020M-36)

… corrective action. Appendix B includes our comment on an issue that was raised in the Town’s response letter. … …

Town of Windsor – Information Technology (2017M-44)

… Purpose of Audit The purpose of our audit was to review the Town’s information technology … 1, 2015 through December 27, 2016. Background The Town of Windsor is located in Broome County and is governed by a …

Town of Dannemora – Part-Town Activities (2017M-215)

… allocated revenues and expenditures to the part-town (PT) funds for the period January 1, 2016 through July 31, 2017. …

Town of Colden – Highway Operations (2017M-127)

… of our audit was to review highway department operations for the period January 1, 2016 through April 21, 2017. Background The Town of Colden is located in Erie County and has approximately 3,200 residents. The … bids or quotes as required, which resulted in the Town paying $8,800 more than necessary for a dump truck and …

Town of Erwin – Justice Court (2017M-266)

… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were … the Traffic Safety Law Enforcement and Disposition reports to identify Department of Motor Vehicle (DMV) reporting …

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 … to payment. Ensure that valid contracts or agreements are in place for all claims paid, where necessary. … Village of …

Opinion 2009-1

… Ethics (requiring disclosure and recusal by fire district commissioner whose spouse is to be appointed treasurer) -- Family Relationships (spouse of fire district commissioner as appointed treasurer) FIRE DISTRICTS --Treasurer (spouse of fire district commissioner as appointed treasurer) GENERAL MUNICIPAL LAW §§ …

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

… 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The … million. Key Findings The Town’s accounting records are in poor condition and do not provide an accurate portrait of its financial condition. In fact, the Town’s general fund was overstated by a total of …

SUNY Bulletin No. SU-243

… selected by the campus president Background Chapter 340 of the Laws of 2013, which implemented the 2011-2016 Agreement between the State of New York and the United University Professions, provides …

Town of Moriah - Leave Accruals (2019M-168)

… whether Town officials accurately maintained employees’ leave accrual records. Key Findings The Town lacked adequate … accurately maintained. As a result, six employees were paid for 110.5 hours of leave time to which they were not …