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City of Oswego – Community Development (2015M-108)

… October 31, 2014. Background The City of Oswego is located in Oswego County and has a population of approximately … become delinquent. The Department does not have a process in place to determine when it is appropriate to write off …

City of Olean – Budget Review (B1-15-2)

… anticipation note. The City’s proposed budget complies with the property tax levy limit set by statute. Key … the multiyear capital plan. Adjust the budget to agree with the debt schedule. Ensure that the potential water and …

City of Newburgh – Budget Review (B6-15-24)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling …

City of Mount Vernon – Payroll (2014M-347)

… 21, 2014. Background The City of Mount Vernon is located in Westchester County and has a population of approximately …

DiNapoli Releases Analysis of State Financial Plan

… The temporary PIT rate increase results in the state being more dependent on high-income taxpayers; these taxpayers … at the end of SFY 2021-22 to $19.4 billion in SFY 2024-25, which would result in reserve funds equal to 15% of State … restore prudent debt policies. The state should use more “pay-as-you-go” funding to reduce future debt issuances and …

Town of Lansing – Information Technology (2022M-66)

… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that we … basis and disable unnecessary network user accounts in a timely manner. Develop and adopt adequate written IT …

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. … to Financial Operations REV. 11/03/2023 … The disposition of capital assets should be recorded by reducing the …

XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures

… Purchase Order/Contract Number Organization unit charged with custody Location (department/division, facility, … and Machinery and Equipment should be aggregated by agency with each agency responsible for individual details. Guide to …

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

… 29, 2012. Background The Town of Prattsville is located in Greene County, and has a population of approximately 700. … audit period, the Justices collected approximately $9,500 in fines, fees and surcharges. Key Findings Justices Blain … prepare monthly accountabilities, deposit cash receipts in a timely manner, adequately segregate the court clerk’s …

DiNapoli Releases City of Troy Budget Review

… be monitored to ensure the declining trends are reversed. In addition, the city’s 2015 proposed budget does not … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …

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

… Except for some minor exceptions, which we discussed with Town officials, we found that the accounting records … included in the annual update document (AUD) filed with the Office of the State Comptroller (OSC) was supported …

Town of Somers – Justice Court (2013M-198)

… March 31, 2013. Background The Town of Somers is located in Westchester County and has a population of approximately … court clerks. The Court collected approximately $317,000 in fines for adjudicated cases, parking violations and … 2012 to March 31, 2013. Key Findings We found weaknesses in the Court’s internal controls and a lack of oversight of …

Town of Sidney – Budget Review (B4-13-19)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling …

Town of Shelby – Financial Management (2012M-206)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s accounting records … 1, 2010, through September 7, 2012. Background The Town of Shelby is located in Orleans County and has a population …

Town of Salina – Information Technology (2013M-256)

… unlocked room containing the server and any other rooms with network access. Establish a comprehensive inventory …

Town of Pittstown – Records and Reports (2013M-5)

… 17, 2012. Background The Town of Pittstown is located in Rensselaer County and has a population of approximately … totaling $339,000 and $487,000 as of September 2012. In addition, cash on the Supervisor’s monthly reports did not … AUDs did not agree with bank records, resulting in, for example, general fund cash being over-reported by …

The Economic Impact of the Great Outdoors

… economic activity in 2020 and supported over 241,000 jobs with $13.1 billion in compensation. While New York ranks … the purchase of direct goods and services associated with outdoor activities, including gear and equipment, fuel … contrast, Connecticut and New York tied for last overall, with just 1.2 percent of State GDP generated by outdoor …

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

… and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine … totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain … $241,136 accurately, they did not always make remittances in a timely manner. The Clerks did not remit water rents and …

XIV.3 Investment of State Funds/Interest Earnings Distribution – XIV. Special Procedures

Town of Putnam Valley – Purchasing (2013M-193)

… 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a population of approximately 11,000 … paid more than $20,000 each and approximately $1.4 million in total. We also reviewed supporting documents to verify …