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State Comptroller DiNapoli Releases School and Local Government Audits

… (Steuben County) The follow-up review was limited to interviews with town personnel and inspection of certain … employees. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …

Downsville Fire District – Procurement and Claims Audit (2022M-130)

… that goods and services were procured in accordance with the procurement policy and claims were approved prior to … ensure that goods and services were procured in accordance with the procurement policy and that all claims were approved … services tested, totaling $58,117 (11 percent), complied with the District’s procurement policy, because they either …

Town of Danby – Claims Processing and Procurement (2022M-127)

… the Town of Danby (Town) Board (Board) sought competition when procuring goods and services and audited claims prior to payment. Key Findings The Board did not always seek competition when procuring goods and services or ensure all claims were … the Town of Danby Town Board Board sought competition when procuring goods and services and audited claims prior to …

Town of Varick – Water and Sewer Operations (2021M-46)

… and vendor contracts. Develop a fair and equitable method for allocating costs among the districts. Develop and adopt …

Village of Westfield – Water and Sewer Operations (2014M-209)

… Purpose of Audit The purpose of our audit was to examine the operation of the water and sewer funds for the period June 1, 2012 … Village of Westfield Water and Sewer Operations 2014M209 …

XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar … was in office for both audits. We found: The accounting records were not complete, accurate and reliable, in part … did not develop policies and procedures to ensure the records were properly maintained. For example, as of May 31, …

Small Businesses and the Economic Recovery: Work in Progress

… 2021 Businesses in New York were more severely impacted by the COVID-19 pandemic in the spring of 2020 than in the … businesses continue to recover. Challenges Confronted by Small Businesses in the Economic Recovery Since the U.S. … average, as shown in Figure 1. Conditions have improved by the same margin (23 percentage points) in New York and …

Monitoring and Administration of Public Protection Grant Programs (Follow-Up)

… of violent crime – such as aggravated assault, forcible rape, murder, and robbery – in the State, excluding New York …

V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance

… The Chart of Accounts (COA) is the foundation of the Statewide Financial System (SFS). It … financial information. It helps ensure information is straightforward; flexible and standardized; reduces … The Chart of Accounts COA is the foundation of the Statewide Financial System SFS …

Controls Over and Revenues From .nyc Generic Top-Level Domains

… (DoITT) has collected all the revenues due from the .nyc generic top-level domain program, and whether the … a franchise agreement with a vendor to apply for the “.nyc” generic TLD (gTLD) and to operate, manage, maintain, and market the .nyc gTLD program. New York City’s contract with the vendor …

Town of Owasco – Financial Management and Procurement (2021M-70)

… (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has multiyear financial and capital plans. Determine … Owasco Town Board Board effectively managed fund balances and reserves for the general water and sewer district funds …

Administration and Collection of Real Estate Transfer Taxes (Follow-Up)

… counties submitted RETT information in hard copy form (vs. electronic submission) at the time of our audit, of which …

Village of Middleport – Water and Sewer Rents (2013M-313)

… purpose of our audit was to review the Village’s water and sewer rent activity for the period April 18, 2012 through … Mayor. Budgeted appropriations for the general, water and sewer funds in the 2013-14 fiscal year total $1.7 million. … properly billed, collected and deposited water and sewer rents. However, she did not maintain timely, complete …

Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings

… and procedures under which such hearings will be held; it is, therefore, hereby Determined That the following rules … conduct of such hearings.   §317.2 Notice of hearings (a) After receipt of a timely written demand for a hearing and … witness or the applicant or party’s case will be deemed closed. ii) In the event that the retirement system is unable …

Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)

… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period … The Town of Tuscarora is located in Steuben County and has a population of approximately 1,500 residents. The … $812,882. Key Findings The Supervisor signed the checks and reviewed the monthly reports, but did not review the bank …

Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)

… not properly reflect the true financial condition of the sewer district fund. On its 2011 annual financial report, the … an unrestricted fund balance deficit of $230,368 in the sewer district fund. If the necessary adjustments were made … would have reported a positive fund balance of $451 in the sewer district fund. The payroll clerk’s duties are not …

Town of Callicoon – Cash Receipts and Disbursements (2013M-16)

Town of Callicoon Cash Receipts and Disbursements 2013M16

Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)

… January 1, 2012 through October 31, 2013. Background The Lakeview Public Library is located in the Town of Hempstead … Lakeview Public Library Tuition Reimbursement and Procurement …

Manorville Fire District – Board Oversight and Fuel (2016M-411)

… Purpose of Audit The purpose of our audit was to examine the … July 31, 2016. Background The Manorville Fire District is a district corporation of the State, distinct and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is …