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City of Gloversville – Parking Violation Operations (2016M-231)

… effectiveness. Examine the effectiveness of collection strategies and consider enhanced or alternative measures that …

City of Long Beach – Budget Review (B7-15-14)

… the significant revenue and expenditure projections in the City’s tentative budget for the 2015-16 fiscal year … are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt totaling $12,000,000 to liquidate the accumulated deficit in the City’s general, water, sewer and risk retention funds …

City of Glen Cove – Budget Review (B7-15-17)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The City of Glen Cove is located in Nassau County. Our Office …

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

… - pdf] Audit Objective Determine whether the Village of Hewlett Neck (Village) Board of Trustees (Board) adopted realistic budgets, and monitored … trends. Revenues were underestimated by a total of $334,095 and appropriations were overestimated by a total …

Oversight and Enforcement of the Rechargeable Battery Law

… Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable … Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries. The audit covered … Every year in the United States, millions of single-use and rechargeable batteries are bought, used, and recycled or …

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

… the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are … reasonable. Background The Town of Stony Point, located in Rockland County, issued debt totaling $1,500,000 to liquidate the accumulated deficit in the Town’s general, highway and enterprise funds as of …

Town of Stephentown – Records and Reports (2012M-209)

… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, … The Town of Stephentown is located in Rensselaer County, and has a population of approximately 2,900. The Town Board …

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 operations for the period January 1, 2012 to March 4, 2013. Background The Town of Seneca Falls is … that important recordkeeping functions were not performed to ensure accountability over the Court’s records. …

XII.7 Office of the State Comptroller Audit Process – XII. Expenditures

Town of Orangeville – Town Clerk/Tax Collector (2023M-80)

… report – pdf] Audit Objective Determine whether the Town of Orangeville (Town) Town Clerk/Tax Collector (Clerk) … record, remit and report detailed Clerk fees for 21 of the 24 months reviewed. Deposit Clerk fees and real … within the required timeframes. Complete an annual audit of the Clerk’s accounts and records. Town officials agreed …

Town of Rodman – Town Clerk/Tax Collector (2023M-85)

… and comparing it to reconciled bank balances and money on hand. As a result, there was an increased risk that … collections could have been lost or stolen. In addition, money not remitted in a timely manner remained unavailable to …

Oversight of Mental Health Education in Schools (Follow-Up)

… not require school districts to submit any documentation or other information that would indicate compliance with the …

Village of Remsen Audit Follow Up – 2020M-119-F

… report – pdf]  | [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Village’s progress in … responsible for managing the Village’s operations. Results of Review Based on our limited procedures, the Village has …

Forensic Audit of Dual Employment Approvals and Conflicts

… any safety regulations. Our audit covered employees with the described dual employment during the period July 1, 2009 … Background The MTA provides transportation services in and around the New York City metropolitan area. MTA's Code of Ethics (Code) allows employees to engage in external employment with certain provisions. For example, …

Village of Hewlett Neck – Treasurer’s Duties (2022M-159)

… checks in the absence of the Treasurer, Deputy Treasurer or Mayor. In addition, the Board did not correct significant … the Treasurer’s duties and proper segregation of duties or compensating controls including supervisory review of all …

Village of Mill Neck – Financial Management (2014M-358)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011 through May 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population …

Village of Medina – Ambulance Service Billings (2014M-326)

… bills. The Board allowed a third party to collect Village money. The rates for service types indicated by the patient …

Town of Marathon – Claims Audit Process (2022M-124)

… report – pdf] Audit Objective Determine whether the Town of Marathon (Town) Board (Board) properly audited claims … have been paid for inappropriate purposes. In our sample of 100 claims totaling $203,349: 68 claims totaling $116,411 … 15 claims totaling $40,352 were approved without evidence of compliance with competitive bidding requirements or the …

Village of Newark Valley – Capital Planning (2016M-289)

… appropriations for the general, water and solid waste funds for the 2016-17 fiscal year total $838,000. Key Finding …

Village of Cayuga Heights – Board Oversight (2014M-292)

… 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population … process does not comply with the procedures outlined in the policy. Key Recommendations Reconcile cash in a timely manner using a standard format and ensure that …