Search

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

… available interest rates, revenue could have increased by approximately $31,300 during the audit period. Key …

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 Windsor Information Technology 2017M44 …

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

… whether Town officials properly allocated revenues and expenditures to the part-town (PT) funds for the period … not include a PT general fund. General fund PT revenues and expenditures were not properly allocated, and the Town unnecessarily taxed Town residents residing …

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

… Highway Superintendent made purchases without soliciting bids or quotes as required, which resulted in the Town paying … $32,000 in road materials without obtaining competitive bids. The Board did not adopt a fleet management policy. The …

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. …

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

… The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The Town Board (Board) … The Town’s accounting records are in poor condition and do not provide an accurate portrait of its financial … because the Town did not properly account for property and sales tax revenue. The Supervisor did not maintain …

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

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

… our audit was to review the Village’s accounting records and reports and to examine the internal controls over the water and sewer receipt process for the period June 1, 2012 through …

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

… whether Town officials accurately maintained employees’ leave accrual records. Key Findings The Town lacked adequate procedures to ensure employees’ leave accrual records were accurately maintained. We reviewed 15 employees’ leave accrual records during the audit period and found that …

Homeless Housing and Assistance Program – Project Selection and Maintenance

… Purpose To determine if the Homeless Housing and Assistance Program (HHAP) is selecting feasible projects … to provide permanent supportive housing to the homeless and if HHAP projects are being properly maintained. This … September 14, 2018. Background The Homeless Housing and Assistance Corporation (HHAC) was established on June 8, …

Opinion 95-30

… opinions are superseded. You inquire as to the authority for public libraries to invest moneys raised by … 708 of the Laws of 1992, sets forth general investment authority for "local governments". The term "local … of a school district public library. In addressing the authority of a public library to temporarily invest moneys in …

City of Norwich - Capital Planning (2019M-88)

… Key Recommendations Develop a multiyear capital plan to ensure that financial resources are available to replace capital assets in a timely manner. Create …

Village of Clinton – Financial Management (2014M-316)

… 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. … recorded and reported, reconcile all cash balances in the accounting records to bank balances monthly and …

Town of Greenport – Town Clerk Operations (2017M-3)

… The Town of Greenport is located in Columbia County and has a population of approximately 4,200. The Town is … press-numbered duplicate receipts for all transactions and did not perform monthly bank reconciliations. The Clerk … did not submit a monthly report of all moneys received and disbursed to the Supervisor and did not make …

Opinion 98-23

… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Pre-emption (establishment of maximum speed limits in villages) VEHICLE AND TRAFFIC REGULATIONS -- Villages … Section 1643 of the Vehicle and Traffic Law provides in pertinent part as follows: The legislative body of any ... …

Opinion 92-51

… members of the agency or its executive director for the travel expenses incurred by the spouses of a member or the … the IDA or the executive director of the IDA for certain travel expenses incurred by their respective spouses. You state that the travel was for the purpose of attending out-of-town meetings …

Village of Savona – Board Oversight (2015M-328)

… Key Recommendations Replace the clerk-treasurer with someone who is independent of the Mayor and all Board members …

Village of Clayville – Board Oversight (2015M-115)

… 31, 2014. Background The Village of Clayville is located in the Town of Paris in Oneida County and has a population of approximately 350. … of claims. Include all revenue and expenditure accounts in the budget-to-actual reports. Prepare and submit the …

Town of Worcester – Claims Audit (2022M-145)

… were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims totaling $824,330, 166 claims … approving payment. Ensure that Town personnel involved in the procurement process are aware of, and comply …