Search

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 …

Town of Minetto – Financial Condition (2013M-284)

… July 31, 2013. Background The Town of Minetto is located in Oswego County, is approximately 6 square miles, and serves … for the 2013 fiscal year are approximately $473,000 in the general fund, $434,000 in the highway fund, and $42,000 in the lighting district. …

Village of Bellport – Claims Processing (2014M-126)

… November 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 and is governed by an elected five-member Board of Trustees. …

Village of Bainbridge – Financial Operations (2014M-227)

… Purpose of Audit The purpose of our audit was to review the Village’s accounting records and reports and to examine the … period June 1, 2012 through May 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a population of approximately 1,350. The Village is governed by an elected five-member Board of …

Town of Lisbon – Financial Condition (2012M-202)

… procedures to ensure that the amount of unexpended surplus funds is reasonable. Adopt balanced budgets with realistic …

Village of Attica – Justice Court (2014M-30)

… 20, 2013. Background The Village of Attica, located in Wyoming and Genesee Counties, is governed by a five-member … was not used to generate a balance due report. Cases in which payment was not received within 60 days were not …

Town of Lindley – Financial Management (2012M-226)

… Supervisor and four Board members and is the legislative body responsible for overseeing the Town’s operations, …

Village of Allegany – Vehicle Fuel (2012M-308)

… audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through … Village officials did not seek competition when purchasing vehicle fuel as required by GML and the Village’s procurement … Village of Allegany Vehicle Fuel 2012M308 …

Village of Yorkville – Budget Review (B3-13-7)

… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … in Oneida County. The Village Board consists of the Mayor and four Trustees. The Village’s tentative 2013-14 general … for certain matters, we found that the significant revenue and expenditure projections in the tentative budget are …

Village of Woodridge – Financial Condition (2013M-172)

… 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan County. The Board of Trustees comprises five … fiscal year was $2,624,362. Key Findings The Village is in better financial condition than it was during our previous …

Town of Lebanon – Justice Court (2013M-247)

… 31, 2013. Background The Town of Lebanon is located in Madison County and has a population of 1,332 residents. The Town Board, which comprises the Town Supervisor and four council members, is the legislative body responsible for …

Town of Laurens – Budgeting Practices (2013M-204)

… 2008 to 2012. Of this amount, $1.3 million is related to flood revenues. The Board budgeted $6.2 million in … spending of $630,000. The Supervisor does not segregate flood-related expenditures in the accounting records, so it … expenditures are not segregated in the accounting records or the adopted budgets, there is not a base-line level for …

Town of Kendall – Justice Court (2013M-130)

… 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of approximately 2,700. … reports were submitted to the Justice Court Fund (JCF) in a timely manner, they were not always complete and …

Village of Spencerport – Financial Management (2013M-134)

… 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe County and has a population of approximately 3,600. … As a result, although the Board appropriated $3.73 million in fund balance for the general and sewer funds, over $2.9 …

Village of Spencer – Financial Condition (2013M-119)

… Spencer is located in Tioga County and has approximately 800 residents. The Village is governed by an elected …

Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)

… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly … June 1, 2011, to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango … Village of Smyrna ClerkTreasurers Duties 2013M114 …