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Onteora Central School District – Procurement and Claims Auditing (2021M-216)

… District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … District District officials procured goods and services in a costeffective manner and ensured claims were audited for …

XV.16 Sole Custody Reporting and Agency Financial Reporting Package – XV. End of Year

Town of Pulteney – Financial Management and Information Technology (2012M-177)

… Board members. The Town’s 2012 general, highway, and water district appropriations totaled approximately $1.29 million. …

XIX.5 Project IDs for Declared Emergencies and Special Use Cases – XIX. Project Costing (PCIP)

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Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)

… budgeting practices, and its resultant financial condition for the period January 1, 2009, to December 31, 2012. … four elected members and an elected Town Supervisor. For the 2012 fiscal year, the Town’s budgeted appropriations … Recommendations Establish a policy and develop procedures for preparing realistic and structurally balanced budgets, …

XV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year

… (AC909-S) documents must be received by OSC Bureau of State Accounting Operations (BSAO) Revenue Accounting Section … vouchers that are resubmitted after the start of the new fiscal year are subject to the normal voucher deletion …

Division of Housing and Community Renewal Bulletin No. DH-119

… employees who meet the eligibility criteria and have a Payroll Status of Active, Leave With Pay, or Leave of Absence … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of …

Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)

… Purpose of Audit The purpose of our audit was to assess the Authority’s housing occupancy process and … provided inaccurate and unsubstantiated information to the Board. The Board has not ensured the maximum occupancy … scanned for viruses and other malware with up-to-date antivirus software, and ensure that any detected malware …

XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures

… accrual bases of accounting and reporting and is the basis for which the Office of the State Comptroller (OSC) prepares … provided the goods or services that resulted in a claim for collection from the State. The Accounting Date recorded … in the Obligation Date field of the voucher. Examples for determining the Obligation Date for different payment …

Town of Parma – Financial Management and Information Technology (2012M-96)

… The Town does not maintain an inventory of its IT assets. Key Recommendations Develop and adopt budgets that …

City of Lackawanna – Network Management and Internal Controls (2021M-215)

… Recommendations Develop written policies and procedures for managing network access and disable unnecessary network …

DiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination

… in workforce development, the Department of Labor needs to pay closer attention to what is needed to better manage these …

Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)

… reports since January 2020 and the 15 submitted reports for 2018 and 2019 were inaccurate and untimely. Although an … to the Board and file AUDs timely. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether the Town …

Slate Hill Fire District – Procurement and Claims Processing (2021M-105)

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

Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)

… August 17, 2016. Background The Dutchess County Water and Wastewater Authority is a public benefit corporation that … the County Legislature Chair appoints two Directors and they jointly appointed one Director. The Authority’s 2016 budget was $9.3 million. Key Finding The Board and Authority officials implemented specific procedures over …

Division of Housing and Community Renewal Bulletin No. DH-118

… Services Unit (RRSU) LLS payment and provide instructions for payments not automatically processed. Affected Employees: … between the State of New York and DC 37, provides for payment of the 2022-2023 Longevity Payment effective … Checks . Checks issued to eligible employees who are now deceased should be returned with a completed Next of Kin …

Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)

… purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2011, to May 31, … from billing area school districts for resident pupils and from certain State and Federal aid attributable to these pupils. Key Findings …

Town of Ontario – Board Oversight and Information Technology (2013M-105)

… The purpose of our audit was to review Board oversight and information technology (IT) controls for the period … Background The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is governed by an elected Town Board, which comprises the Town Supervisor and four Board members. The Town’s 2012 expenditures totaled …

DiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off

… down debt from past projects and cover the operating costs for state agencies, according to a report by New York State … stream would be available to alleviate the need to borrow funds for transportation capital projects. Over the years, … DHBTF: taxes and fees, bond proceeds, transfers from other funds and miscellaneous revenue. To offset shortfalls from …

Town of Highlands – Receiver of Taxes and Assessments (2021M-120)

… billing adjustments, parcels not being billed, unaccounted for money, and unassessed penalties on late payments. The Receiver did not create sewer and water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152) , which addressed …