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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

… sections differentiate between policies related to users of legacy systems and users of the Statewide Financial System (SFS). Chapters are …

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 … financial reports were not prepared for and submitted to the Town Board (Board). Because the Board did not have … accurate and timely financial information, its ability to monitor the Town’s financial affairs, accurately assess …

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)

… fees collected ($1,075) were not remitted or refunded to the appropriate parties. The Board did not conduct the … Remit real property tax collections and Clerk fees to the appropriate recipients within the required timeframes. …

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

… and landowners are adhering to requirements to assist in the protection of the environmental benefits of the … of both healthy forests and a stable forest economy, in 1974 New York enacted Real Property Tax Law 480a – a tax … qualifying private forest landowners. Forest land enrolled in the 480a Program receives an annual property tax exemption …

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)

… our findings and recommendations and indicated they plan to initiate corrective action. … Determine whether the …

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)

… the significant revenue and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are … or resolve recommendations from our budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …

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

… collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their … provides communities low-cost financing for a wide range of water quality infrastructure projects. The Corporation … rate financing to municipalities to support a variety of eligible water quality improvement projects. Since the …

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

… collections had not been deposited and were unaccounted for. Prepare accountability analyses. The Board did not: … in the second degree. Key Recommendations Record receipts for all collections received in the Clerk’s software in a …

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 and bank records

Village of Sharon Springs – Water Accountability (2014M-148)

… 2014. Background The Village of Sharon Springs is located in Schoharie County and has a population of approximately …