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

… budgets based on historical trends and known plans for the fiscal year. Reduce surplus fund balance to a …

Oversight and Enforcement of the Rechargeable Battery Law

… Objective To determine whether the Department of Environmental Conservation (Department) has … Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries. The audit covered the period from …

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

… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Stony Point, located in Rockland County, issued debt …

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 differentiate between policies related to users of legacy systems and users of the Statewide Financial System …

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

… did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. The … Town’s accounting records were not reliable. $2,082,924 in revenues and $673,497 in disbursements were not recorded. Cash balances were …

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

… bank reconciliations. The Board also did not perform an annual audit of the Clerk’s records, as required by New York …

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

Determine whether the Town of Coventry Town Town ClerkTax Collector Clerk recorded deposited remitted and reported collection accurately and in a timely manner

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

… in recorded real property taxes, water, sewer and general fund receipts collected during the period July 1, 2012 …

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

… report - pdf] Audit Objective Determine whether the Town of Dix (Town) Justices collected, recorded, deposited, … reported. The Justices did not provide adequate oversight of the clerk, ensure she was properly trained or prepare … errors occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, …

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

… money due the Town. The Clerk should report and remit funds in a timely manner to the Supervisor. Town officials …

Oversight of New York State Forest Tax Programs

… those properties through July 2021. About the Program New York State’s land area of 30.2 million acres comprises almost … both healthy forests and a stable forest economy, in 1974 New York enacted Real Property Tax Law 480a – a tax incentive …

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

… did not always assess and bill garbage fees in accordance with the City Code (Code). Officials also did not provide … and/or billed the correct garbage fees in accordance with the Code. Twenty-five of these properties were … percent) lacked appropriate support and/or did not comply with City requirements. In addition, although the DPW …

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

… Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). Key Findings The … the Council cannot evaluate the BID’s effectiveness in achieving program goals or ensure the appropriate use of … management association (Association). Monitor the manner in which the Association used BID funds, resulting in …

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

… Justice Court (Court) collections were properly accounted for and deposited. Key Findings Although Village Court … properly monitor the Court’s monthly financial activity .  For example, they did not perform adequate monthly bank … Justice Court Court collections were properly accounted for and deposited …

DiNapoli Releases Analysis of 2022-23 Enacted State Budget

… better-than-expected revenues allowed for a steep increase in spending in the $220.5 billion enacted state budget for State Fiscal …

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

… - pdf ] Purpose The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget … Long Beach, located in Nassau County, has been authorized to issue debt not to exceed $12,000,000 to liquidate the …

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

… Click here to access the Travel Manual . To view or print a PDF file, you need the Adobe Reader®, version …