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

… Board of Trustees (Board) adopted realistic budgets, and monitored and effectively managed fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. The Board: Adopted … Village Board of Trustees Board adopted realistic budgets and monitored and effectively managed fund balance …

Oversight and Enforcement of the Rechargeable Battery Law

… are bought, used, and recycled or disposed of in the trash. The increased demand for batteries can be traced …

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

… funds as of December 31, 2003. Local Finance Law requires all local governments that have been authorized to issue …

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, …

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

… liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a manual log maintained by the Justices and clerks, that documents 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

… The New York State Guide to Financial Operations is organized … sections and subsections generally structured using the following approach: Overview: Introduction to the content contained within the chapter. Policies: Necessary … The New York State Guide to Financial Operations is organized …

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

Determine whether the Town of Morehouse Town Town Supervisor Supervisor maintained complete accurate and timely financial records and reports

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

… the required timeframe. Perform bank reconciliations to help ensure all money is properly accounted for. Except as … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on …

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

… misappropriated. The Clerk did not accurately record all real property tax collections, and the Clerk deposited some … they were received. As of July 31, 2021, a portion of real property tax penalties collected ($1,601), a taxpayer’s … records and reports. Key Recommendations Record all real property tax collections and Clerk fees accurately and …

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

… Treasurer did not deposit more than $20,000 in recorded real property taxes, water, sewer and general fund receipts …

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

… Court (Court) collections and reported adjudicated cases in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner, or that all adjudicated … .  Review the recording and reporting errors identified in this report and make necessary corrections. Upgrade the …

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

… (Town) Town Clerk (Clerk) recorded, deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did not record, … disburse or report all money collected in a timely and accurate manner. Collections were not deposited in a …

Oversight of New York State Forest Tax Programs

… provide many public benefits, including clean air and water, carbon storage, forest products (e.g., timber), jobs, … annual recommitment; each year a landowner receives a tax break, they must submit an annual commitment form …

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

… City of Lackawanna (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage fees). Key Findings City officials did not always assess and bill garbage fees in accordance with the City Code … City of Lackawanna City officials properly assessed and billed solid waste garbage collection fees garbage fees …

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

… Council did not provide sufficient oversight of the BID and the Plan lacked sufficient detail to allow City officials … funds. As a result, the Council cannot evaluate the BID’s effectiveness in achieving program goals or ensure the … into a written agreement with the district management association (Association). Monitor the manner in which the …

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

… Court (Court) collections were properly accounted for and deposited. Key Findings Although Village Court officials properly collected, deposited, reported and remitted fines and fees, they did not maintain accurate records and reports. … Court Court collections were properly accounted for and deposited …

DiNapoli Releases Analysis of 2022-23 Enacted State Budget

… for State Fiscal Year (SFY) 2022-23, according to an analysis released today by New York State Comptroller Thomas … SFY 2007-08. DiNapoli’s office will provide an in-depth analysis of operating spending, capital commitments and debt … budget for State Fiscal Year SFY 202223 according to an analysis released today by New York State Comptroller Thomas …

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

… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant … from our budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B2274 New York Office of the …

XIII.7 Office of the State Comptroller Travel Manual – XIII. Employee Expense Reimbursement

… to access the Travel Manual . To view or print a PDF file, you need the Adobe Reader®, version 5 or later, on your computer. You can download a free copy of Adobe Reader® from the Adobe … To view or print a PDF file you need the Adobe Reader® version 5 or later on your computer …