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Town of Frankfort – Justice Court Operations (2022M-16)

… agreed with monthly reports, 15 of 19 monthly reports for former Justice Madia and Justice Zennamo were …

Village of Hewlett Neck – Financial Management (2022M-35)

… reasonable amount by using it to fund needed reserves and reducing the tax levy. Village officials agreed with our …

Oversight and Enforcement of the Rechargeable Battery Law

… life. These metals can pollute lakes and streams when they leak chemicals into the environment from landfills, and in …

Town of Stony Point – Budget Review (B6-13-15)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while … revenues of $1.5 million in the general fund from the sale of Town property. Revenue from the sale of property is …

Town of Stephentown – Records and Reports (2012M-209)

… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, 2011. Background The Town of Stephentown is located in Rensselaer County, and has a population of …

Town of Seneca Falls – Justice Court (2013M-89)

… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012 to March 4, 2013. Background The Town of Seneca Falls is … and the Justice and assigned Justices did not personally submit their monthly reports to JCF or ensure that the …

XII.7 Office of the State Comptroller Audit Process – XII. Expenditures

I.2 Organization of the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview

… related to accounting process area. Each chapter contains sections and subsections generally structured using the … audit standards, as well as details concerning reference number, issuance date, effective date, and expiration date. … sections differentiate between policies related to users of legacy systems and users of the Statewide Financial System …

Town of Morehouse – Records and Reports (2021M-182)

… report - pdf ] Audit Objective Determine whether the Town of Morehouse (Town) Town Supervisor (Supervisor) maintained … Cash balances were understated by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed … update documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required. Bank …

Town of Gaines – Town Clerk/Tax Collector (2021M-172)

… complete report - pdf ] Audit Objective Determine whether the Town of Gaines (Town) Clerk/Tax Collector (Clerk) … adequately performed her financial duties. Key Findings The Clerk did not adequately perform her financial duties. The Clerk did not: Deposit collections in a timely manner. …

Town of Coventry - Town Clerk/Tax Collector (2021M-180)

… fees collected ($1,075) were not remitted or refunded to the appropriate parties. The Board did not conduct the … records and reports. Town officials generally agreed with our findings and recommendations and indicated they will … B includes our comment on an issue raised in the Town’s response letter. …

Village of Sherman – Treasurer’s Cash Receipts (2019M-39)

… - pdf] Audit Objective Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all … process. The Board did not provide adequate oversight of the Treasurer and did not annually audit the former … Determine whether the Village of Sherman Village Treasurer recorded and deposited all …

Town of Dix – Justice Court Operations (2022M-06)

… collected recorded deposited reported and remitted Justice Court Court collections and reported adjudicated …

Town of North Greenbush – Town Clerk (2017M-132)

… report - pdf ] Audit Objective Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, … were not deposited in a timely manner or intact. As of December 31, 2015, more than $16,000 in cash was collected … Determine whether the Town of North Greenbush Town Town Clerk Clerk recorded deposited …

Oversight of New York State Forest Tax Programs

… the Department of Environmental Conservation (Department) is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and landowners are adhering to requirements to assist in the protection of the environmental benefits of the …

City of Lackawanna – Garbage Collection Fees (2021M-206)

… (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage fees). Key Findings City officials … City officials properly assessed and billed solid waste garbage collection fees garbage fees …

City of Hornell – Business Improvement District (2018M-38)

… sufficient oversight of the Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). Key Findings The Council did not provide sufficient oversight of the BID and the Plan lacked sufficient detail to allow City … sufficient oversight of the Business Improvement District BID to ensure it operated in accordance with the BID Plan Plan …

Village of Warsaw – Justice Court Operations (2021M-214)

… - pdf] Audit Objective Determine whether the Village of Warsaw (Village) Justice Court (Court) collections were … Determine whether the Village of Warsaw Village Justice Court Court collections were properly …

DiNapoli Releases Analysis of 2022-23 Enacted State Budget

… federal aid and better-than-expected revenues allowed for a steep increase in spending in the $220.5 billion enacted state budget for State Fiscal Year (SFY) 2022-23, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli. While …

City of Long Beach – Budget Review (B22-7-4)

… budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to … City of Long Beach Budget Review B2274 New York Office of the State …