Search

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

… of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012 … County, has a population of approximately 9,000 and is the home of the National Women’s Hall of Fame. The Town is …

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. Each chapter contains sections … using the following approach: Overview: Introduction to the content contained within the chapter. Policies: …

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

… accounting records and reports in a complete, accurate, up-to-date or timely manner. The Town’s accounting records were not … financial reports were not prepared for and submitted to the Town Board (Board). Because the Board did not have …

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

… to help ensure all money is properly accounted for. Except as specified in Appendix A, Town officials …

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

… tax penalties collected ($1,601), a taxpayer’s double payment received ($1,465), and a portion of Clerk fees …

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

… Take appropriate action to recover the missing funds. Develop written policies and establish procedures over …

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)

… deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did … record, deposit, disburse or report all money collected in a timely and accurate manner. Collections were not deposited in a timely manner or intact. As of December 31, 2015, more …

Oversight of New York State Forest Tax Programs

… a tax break, they must submit an annual commitment form recommitting their land for the next succeeding 10 …

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

… oversight or develop written policies and procedures for assessing and billing garbage fees. 30 of 33 properties … a total of $6,350. 16 organizations were billed for garbage services they received. However, the Code indicates the organizations were not eligible for such services. 14 of the 27 garbage fee exemptions …

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 … programs. DiNapoli expressed concerns about the growth in capital spending and debt. He also cautioned that many …

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

… the City Council overrides the tax levy limit. Based on the City’s historical overtime cost trends, the City’s …

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

… 5 or later, on your computer. You can download a free copy of Adobe Reader® from the Adobe website. Guide to Financial …

Village of Port Dickinson – Financial Condition (2014M-154)

… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition … 1, 2012 through February 6, 2014. Background The Village of Port Dickinson is located in Broome County and has a …

Oversight of the Clean Water State Revolving Fund

… (Corporation) is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being … Its mission is to assist communities throughout the State to undertake critical water quality infrastructure …

Town of Saranac – Town Clerk Operations (2019M-33)

… misconduct. On December 14, 2021, the Clerk pleaded guilty to Attempted Falsifying Business Records in the second … prepared monthly, whereby known liabilities are reconciled to available cash. Take appropriate action to recover any money due the Town. Annually audit, or cause …

IX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants

… For most federal programs subject to CMIA, interest liabilities will be calculated from the SFS … supplying information needed for such calculations.  Guide to Financial Operations REV. 03/19/2012 … For most federal programs subject to CMIA interest liabilities will be calculated from the SFS …