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Village of Schaghticoke – Board Oversight (2023M-78)

… it has accurate financial information to make decisions and gauge the Village’s financial condition. The Board did … Clerk-Treasurer performing all functions of the financial and recordkeeping duties. Audit the Clerk-Treasurer’s records and reports for the fiscal year ending May 31, 2022. Key …

Implementation of the Security Guard Act (Follow-Up)

… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Implementation of the Security Guard Act ( 2019-S-42 ). About the Program The … To assess the extent of implementation of the four recommendations …

Compliance With Freedom of Information Law Requirements

… and environmentally sound transportation system. It has a main office located in Albany and 11 regional offices … attended by legal and non-legal supervisory staff from the main office and not providing all requested information. 1 … FOIL procedures manual, three other regions would not. The main office did not provide the listing of FOIL request …

IT Security: Key 12 Areas of Concern – Information Technology Governance

City of Lockport – Budget Review (B23-1-7)

… review was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of … Chapter 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of December …

Oversight of Chemical Dependence Residential Services (Follow-Up)

… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Chemical Dependence Residential Services (2020-S-49) . … To determine the extent of implementation of the three recommendations included in …

Oversight of the Nourish New York Program

… found both agencies should strengthen controls to ensure only eligible products and expenses are funded by Nourish NY. …

Department of Transportation Bulletin No. DOT-43

… Purpose: The purpose of this bulletin is to provide agency instructions for … the CSEA Operational Service Unit – BU03 in the Department of Transportation are affected. Background: Pursuant to Article 51 of the 2021-2026 Operational Services Unit Agreement between …

Town of Homer – Non-Payroll Disbursements (2023M-63)

audit town homer

Oversight of Adult Protective Services Programs (Follow-Up)

… from abuse, neglect, financial exploitation, or other harm; and have no one available who is willing and able to … is responsible for assessing the adult's needs and risk of harm, which may also require coordination with law …

Village of Canaseraga – Claims Audit (2023M-48)

… audited and approved before payment. Key Findings Although the 300 claims reviewed were for appropriate Village … could have been made and not detected and corrected. Of the 300 claims we reviewed totaling approximately $758,000, … were paid without evidence of being audited or reviewed by the Village Board (Board). 64 claims totaling approximately …

Town of Lake Luzerne – Payroll (2022M-98)

… (Supervisor) ensured payroll payments were accurate and in accordance with Town policies. Key Findings The … were not certified. Accepted incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to …

Town of Lake Luzerne – Procurement (2022M-95)

… Had officials sought competitive bids, officials could have saved Town taxpayers at least $37,000. Seek competitive …

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

… of $6,801 for the summer camp. $4,303 was deposited from sales during the eight-hour Oktoberfest but officials … $895 in cash was remitted for the four-hour Craft Beer Fest the day of the event .  Tickets cost $45 to drink beer and $5 for designated drivers .  Officials could not …

Village of Solvay – Financial Management (2023M-49)

… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … and Village officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 …

City of Yonkers – Budget Review (B23-6-6)

… which impact the City of Yonkers’ financial condition in the current and future years.  Background The Office of … year 2023-24 and the related justification documents are in material compliance with the requirements of the Fiscal … to borrow up to $15 million for tax certiorari settlements in the 2023-24 fiscal year. Tax certiorari is the legal …

Town of Greig – Long-Term Planning (2023M-13)

… and capital needs and has not outlined its intentions for financing future capital improvements or equipment …

Village of Sidney – Financial Activities (2023M-14)

… year 2011-12 and officials cannot identify which taxpayers owe $60,452 of that total. General fund assets were … have negative fund balances that may require a transfer from the general fund to pay remaining liabilities. About …

City of Yonkers – Budget Review (B23-6-5)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable.  Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. …

Town of Preble – Non-Payroll Disbursements (2023M-17)

… Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight … of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of … increased risk that errors or irregularities could occur and remain undetected and uncorrected. Specifically: Town …