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Collection of Fines Related to Tenant Complaints (Follow-Up)

… 2018-S-58 ). About the Program Homes and Community Renewal consists of the State’s major housing and community renewal agencies, including the Division of Housing and Community Renewal (DHCR). DHCR is responsible for the supervision, …

Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate controls over cash … The Board also did not obtain an annual independent audit of Company records, as required. At the onset of the audit, we learned the former Treasurer was deceased. …

Village of St. Johnsville – Records and Reports (2015M-1)

… our audit was to review the Village’s financial operations for the period June 1, 2011 through August 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year totaled approximately $2 million. …

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and equitable. Key Findings Chemung officials did not adequately monitor the Agreement’s highway service labor costs. Officials did not … audit town Chemung intermunicipal consolidation agreement …

Town of Middleburgh – Claims Audit Process (2023M-56)

… [read complete report – pdf] Audit Objective To determine whether the Town of Middleburgh … prior to payment. Key Findings The Board did not properly audit claims prior to approving them for payment. As a … Key Recommendations Conduct a thorough and deliberate audit of all claims prior to approving them for payment. …

Town of Jay – Records and Reports (2023M-22)

Determine whether the Town of Jay Town Supervisor maintained complete accurate and timely accounting records and reports to allow the Town Board Board to effectively manage the Towns financial operations

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… were deficient, allowing for 916 unaccounted for receipt numbers. Large unreconciled accounts receivable variances … software collection system should account for all receipt numbers. Users’ access to the software collection system …

Town of Seneca Falls – Cash Collections (2023M-57)

… $10,000 of permit fees and $2,000 of security deposits for facility rentals in accordance with statutory … office did not maintain adequate receipt documentation for cash collections totaling $186,873 and reconciliations …

City of Long Beach – Budget Review (B23-7-3)

… their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …

DiNapoli: Brooklyn is King of NYC Economic Growth

… growth for our future," said Brooklyn Borough President Eric Adams. "Our economy is strong because of our rich diversity, …

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

… oversight of Justice Court (Court) financial activities and ensured collections were properly deposited, reported and remitted. Key Findings The Justices did not provide … The Justices did not prepare monthly bank reconciliations and accountabilities. As a result, former Justice Madia had a …

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

… balance. The Board: Adopted budgets that were not based on historical revenue and expenditure trends. Revenues were … The Board should: Adopt realistic budgets based on historical trends and known plans for the fiscal year. Reduce …

Oversight and Enforcement of the Rechargeable Battery Law

… of single-use and rechargeable batteries are bought, used, and recycled or disposed of in the trash. The increased demand for batteries can be traced largely to the rapid increase in the use of …

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

… complies with the tax levy limit. Key Recommendation Do not use non-recurring revenues to fund recurring operating …

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 Stephentown Records and Reports 2012M209 …

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 … 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a …

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 by chapters related to accounting process area. … sections and subsections generally structured using the following approach: Overview: Introduction to the content … The New York State Guide to Financial Operations is organized …

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

… complete report - pdf ] Audit Objective Determine whether the Town of Morehouse (Town) Town Supervisor (Supervisor) … and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports in a complete, …

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

… financial duties. The Clerk did not: Deposit collections in a timely manner. Perform bank reconciliations. The Board … all money is properly accounted for. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. …