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Town of Dayton – Financial Condition (2013M-90)
… are excessive. Key Recommendations Correct the accounting records to properly reflect the amount the highway town-wide …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… certain accounting and financial reporting guidance that is included in the following pronouncements issued on or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesTown of Stephentown – Records and Reports (2012M-209)
… 31, 2011. Background The Town of Stephentown is located in Rensselaer County, and has a population of approximately … accounting records are complete, accurate, and maintained in a timely manner. Perform complete and accurate monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… Purpose of Audit The purpose of our audit was to review the claims audit process and to determine if there were any conflicts of interest for the period January … The purpose of our audit was to review the claims audit process and to determine if there were any conflicts of interest for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Clarence Fire District – Purchasing (2016M-297)
… State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected … Ensure that all District officials who are involved in the procurement process comply with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Town of Laurens - Budget Review (B4-14-21)
… and expenditure projections in the Town’s tentative budget for the 2015 fiscal year are reasonable. Background The Town … Fiscal Stress Monitoring System. The 2015 tentative budget for the Town’s funds totals $1,311,410 and is funded by … and expenditure projections in the Towns tentative budget for the 2015 fiscal …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Accounts Payable Advisory No. 12
… Subject: Business Units must not include letters, special characters … Guidance: Citibank reports that it continues to receive Business Units’ payments with data in the invoice field that … to help Citibank apply credit card payments properly, Business Units must enter the full billing account number …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldDavenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire … (Treasurer) or we are unable to verify whether all hall rental receipts were collected and deposited in a … but does not. Key Recommendations Establish controls over hall rental activity. Prepare and provide monthly financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Town of Pamelia – Financial Management (2015M-276)
… The Town of Pamelia is located in Jefferson County and has a population of approximately 3,160. The Town, which … Board did not develop a comprehensive multiyear financial and capital plan. The clerk does not maintain detailed revenue and expenditure subsidiary ledgers or a general ledger to …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Orange County – Motor Vehicle Oversight (2015M-314)
… Purpose of Audit The purpose of our audit was to examine the County’s controls over motor vehicles for the … procedures that stipulate the proper actions for officials to take when vehicles are no longer suitable for County … inventory of motor vehicles. Adopt a comprehensive policy to provide guidance on the disposal of motor vehicles. …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Purpose of Audit The purpose of our audit was to review whether the Department’s controls … Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialTown of Greece – Information Technology (2017M-145)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Information … January 1, 2016 through June 30, 2017. Background The Town of Greece is located in Monroe County and has a population of … Town of Greece Information Technology 2017M145 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Town of Marbletown – Financial and Capital Planning (2017M-234)
… of vehicles and equipment, infrastructure or the aging highway garage. The Board has not adopted an adequate fund balance …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Perry Central School District – Financial Management (2017M-118)
… of appropriations and the use of fund balance in the annual budget. Use excess funds in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Opinion 88-41
… established by a town pursuant to a local law (1983 Opns St Comp No. 83-167, p 210, copy enclosed; Town Law, §§130[5], … North Hempstead , 118 AD2d 542, 499 NYS2d 161; 1986 Opns St Comp No. 86-75, p 119; see also 2 McQuillin, Municipal … St Comp No. 85-37, p 51; 1983 Opns St Comp No. 83-103, p 127; 1982 Opns St Comp No. 82-262, p 329; see also Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 94-29
… §1118: The fee provisions of CPLR, §8022 are applicable to appeals from orders of the Family Court in juvenile … general rule, the provisions of the Criminal Procedure Law do not apply (Family Court Act, §303.1). While the courts … from court filing fees unless some statute expressly so provides (see 1988 Opns St Comp No. 88-38, p 75; 1983 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-94-29XI.2.B Contract Numbering – XI. Procurement and Contract Management
… requirements for New York State Contract Identifiers to ensure that contract information contained in the … entered in the SFS. Please note that contracts not subject to approval by the State Comptroller must adhere to contract prefix guidelines (see Section 2.B - Contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingState Contract and Payment Actions in December
… technology support, including $40.2 million with NTT Data Inc. and $13.5 million with CherryRoad Technologies Inc. Department of Corrections and Community Supervision $8 … and Tully Construction Co. LLC for reconstruction of the I-81 and NY 17 Interchange in Broome County. New York State …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-decemberUnified Court System Bulletin No. UCS-218
… Background The 2011-2016 Agreements between the State of New York Unified Court System (UCS) and the above referenced … Court System). Since the 2011-2016 Agreements contained new October 1, 2014 and April 1, 2015 salary schedules, … (NYS Unified Court System) was created and linked to the new salary schedules. Therefore, prior to processing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-218-october-2014-and-april-2015-salary-increases-bargaining-unitsOpinion 94-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (service credit for attending meetings … Law 217cv authorizes credit to be granted towards a year of firefighting service under a service award program for …
https://www.osc.ny.gov/legal-opinions/opinion-94-25