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Reconciliations: Ledgers and Cash
Presentation from 2013 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2013-accounting-presentation.pdfLGAC - Directors and Officers
The New York Local Government Assistance Corporation is administered by a non-compensated, seven member Board.
https://www.osc.ny.gov/files/debt/pdf/lgac-directors-and-officers.pdfGoods and Services Checklist
Goods and Services Checklist
https://www.osc.ny.gov/files/state-agencies/guidance/pdf/xi-2-p-checklist-goods-services-final.pdfFraud Prevention and Detection
This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-detection-080724.pdfAccounting and Reporting Manual
Accounting and Reporting Manual for Counties, Cities and Villages, Soil and Water Conservation Districts and Libraries
https://www.osc.ny.gov/files/local-government/publications/pdf/arm.pdf2023-2024 Schedule for Agency Payroll Submission and Report and File Availability
agencies-payroll-bulletin-2107.1.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-payroll-bulletin-2107.1.pdfTown of Dewit – Planning and Zoning and Recreation Departments' Collections (2024M-6)
Determine whether the Town of DeWitt (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/dewitt-town-2024M-6.pdf2023-2024 Schedule for Agency Payroll Submission and Report and File Availability
2023-2024 Schedule for Agency Payroll Submission and Report and File Availability
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/2107-payroll-submit-report-schedule.pdfWilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-public-auth-2017-wilton-water-sewer.pdfHomeless Housing and Assistance Program - Project Selection and Maintenance (2020-F-14)
To follow up on the actions taken by officials of the Homeless Housing and Assistance Corporation to implement the recommendations contained in our audit ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f14.pdfAid and Incentives for Municipalities Beginning July 2022 and annually thereafter
Aid and Incentives for Municipalities Beginning July 2022 and annually thereafter
https://www.osc.ny.gov/files/local-government/data/excel/aim-payments-july-2022-and-annually-thereafter.xlsxVillage of Waterville – Payroll and Time and Attendance Records (2017M-281)
Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-village-2018-waterville.pdf2022-2023 Schedule for Agency Payroll Submission and Report and File Availability
2022-2023 Schedule for Agency Payroll Submission and Report and File Availability
Assessment and Collection of Selected Fees and Penalties (Follow-Up) (2014-F-19)
We have followed up on the actions taken by the officials of the Department of Labor (Department) to implement the recommendations contained in our audit report
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f19.pdfApproved State Contracts and Payments
… construction of the New York State Fairgrounds Exposition Center. $3.6 million with MMC Corporation for proceeds from … to construct the Western New York Welcome Center at Grand Island, Erie County. $17.1 million with Slate Hill … for the Disabled Inc. for janitorial services at the Long Island Expressway Welcome Center. $4.2 million grant to CSX …
https://www.osc.ny.gov/press/releases/1018/01/approved-state-contracts-and-paymentsEmployee Incentive and Bonus Payments
… Purpose To determine if incentive and bonus payments made by the Erie County Medical … During the three-year audit period, ECMCC offered two incentive programs to certain MC physicians — the Performance Incentive Program and the Productivity Incentive Program — …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsFinancial Condition and Selected Expenses
… New York Racing Association, Inc.’s financial condition and selected expenses. Our audit covers the period January 1, … thoroughbred racetracks: Aqueduct Racetrack, Belmont Park, and Saratoga Race Course. NYRA’s annual on-track attendance approximates 1.8 million people, and annual allsource wagering on NYRA races (e.g., on-track, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesSelected Management and Operations Practices
… New York, Disposition of Personal Property, and the Energy Efficiency Program. A. ReCharge New York Purpose To … metrics, and phased out customers of the former discounted energy programs as provided in the ReCharge New York law. … controls over fleet assets sales. C. Energy Efficiency Project Purpose To determine if Energy Efficiency project …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesInfrastructure Inspection and Maintenance (Follow-Up)
… in our initial audit report, Infrastructure Inspection and Maintenance (2014-S-45). Background Our initial audit … inspection scheduling procedures ensure that all high- and intermediate-importance structures were periodically inspected and whether inspection results were considered when …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followCapital Program Revenue and Expenses
… of Video Lottery Terminal (VLT) revenues for its capital program as stipulated by statute, and whether NYRA officials … million for purses; and $74 million for NYRA’s capital program. Key Findings We found adequate controls over the … of the audit period, NYRA used material amounts of capital program funds for routine maintenance costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expenses