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

… (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Town … ensure IT systems were adequately secured and protected against unauthorized use, access and loss. In addition to … IT systems were adequately secured and protected against unauthorized use access and loss …

The Economic Impact of the Great Outdoors

… which include outdoor festivals and concerts, sporting events, amusement parks and golf courses, make up 18 percent. … it ranked second for festivals, concerts and sporting events; third for camping and hiking; and fourth for … counties for license issuances were upstate, Erie County selling the most. However, in rural counties, such as …

DiNapoli Releases City of Troy Budget Review

… resources. Furthermore, the general, water and sewer funds have displayed trends of weakening financial position …

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

… and procedures to ensure an adequate segregation of cash custody and recordkeeping duties, or that compensating …

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

… by the Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local … The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is …

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

Town of Shelby Financial Management 2012M206

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

… information (PPSI) and sanitizing computer equipment onsite before disposal. The Board has not instituted policies …

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

… year were approximately $5.09 million for the general fund and $4.35 million for the highway fund. Key Findings Internal controls over the Town’s …

XIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures

… is the agency’s responsibility to request to establish a bank account. Each agency must obtain authorization from the … Cash Management Unit (BSAO CMU) to establish a new bank account through a request in writing. Upon receipt of the agency's formal request for a bank account, OSC will evaluate the request to determine if …

XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures

The disposition of capital assets should be recorded by reducing the appropriate asset and liability accountss for the total cost of the asset and its associated depreciation or amortization

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

… Reference to acquisition source document Manufacturer, model number, serial number Acquisition date Date last …

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

… the Town had two elected Justices, Robert Blain and Donald Olson, who shared a court clerk. For the audit period, …

Village of Hagaman – Claims Auditing (2022M-11)

… should discontinue adding claims to the monthly abstract and paying such claims without Board approval. … resolution is passed approving the number of claims on the abstract, amount of the abstract and the abstract number. Village officials generally …

City of Yonkers – Budget Review (B22-6-6)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of … to reduce firefighting and police overtime expenditures. Review the estimate for contractual appropriations and adjust … Office of the State Comptroller City of Yonkers Budget Review B2266 …

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

… audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. Background … governs the Town. The Town’s budgeted expenditures for the 2012 fiscal year totaled approximately $405,000 for the general fund and $580,000 for the highway fund which …

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 Morris – Board Oversight (2013M-75)

… by comparing the check images to the Board-approved claim vouchers, or to payroll registers, to ensure that the …

Town of Oneonta – Town Clerk (2021M-59)

… a timely manner. Key Findings The Clerk properly recorded all the fees we reviewed and remitted all fees collected during the audit period in a timely … 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …

City of Yonkers – Budget Review (B21-6-8)

… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2021-22 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … to borrow up to $15 million for tax certiorari settlements in the 2021-22 fiscal year. Firefighting overtime costs could …