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Manorville Fire District – Board Oversight and Fuel (2016M-411)

… Purpose of Audit The purpose of our audit was to examine the District’s internal control environment and … cash receipt, disbursement and recordkeeping duties to the extent possible. Adopt and implement written policies and procedures to ensure that the fuel supply is periodically measured and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411

Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)

… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash … The Comsewogue Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is governed by a …

https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316

XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures

… will contact a Voucher Authorizer at the agency via phone call or email. Agencies have the following … . The email must include the name, email address, and phone number of the new contact. Since the traveler’s supervisor …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questions

XI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing

… for ordering will have a default PO dispatch method of email. Please see Chapter X, Section 4.A – Vendor … guidance on classifications. If the PO dispatch method is “email,” once the PO has been authorized and is ready for dispatch, SFS will send the PO to the email address the agency selected on the purchase requisition or …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatch

XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures

… resolve a legal dispute: after a proceeding has been begun in front of an administrative agency authorized to direct … Certification for Pre-Adjudicatory Settlement Agreements form, (AC-3300-S). This form is required for Pre-Adjudicatory … the recipient for actual medical expenses related to the claim that have not been deducted by the recipient on his or …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreements

DiNapoli Releases Fiscal Stress Scores for Villages and Cities

… also largely reflect the period when local governments in New York received federal relief funds to assist them in … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …

https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-cities

XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management

… status of their transactions submitted through the EDSS in real time, including Approvals, Non-Approvals or Requests for …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overview

XII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures

… lapse September 15th.The State University of New York (SUNY) and City University of New York (CUNY) have a fiscal year ending on June 30th. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processing

Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)

… services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits … disbursements were approved and paid to the correct payee in the correct amount. Company officials did not maintain …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423

Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)

… Background The Watervliet Housing Authority is located in the City of Watervliet in Albany County. The Authority, which is governed by a … provides low rent housing for qualified individuals in accordance with relevant provisions of the New York State …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186

Village of Albion – Water and Sewer Rents (2013M-108)

… over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background … four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal … controls over the billing, collection and accounting for water and sewer rents. The Board did not properly …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

The Transportation and Warehousing Sector in New York City

… June 2022 PDF Version Highlights As of April 2022, the transportation and warehousing sector in the City has … the top 10 metropolitan areas in the nation for number of transportation, warehousing and utilities sector jobs … (4.7 percent). Despite the COVID-19 pandemic, air transportation is the largest subsector, employing 26,550 …

https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-city

XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting

… sets forth the basis for recognizing an appropriated loan receivable. Process and Document Preparation: There are … and notes - This account includes receivables created by loan and note transactions reported by public benefit … Generally, the basis for recognizing an appropriated loan receivable is set forth in Section 40-a of the State …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grants

XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures

… applied to the extent practical in our ACFR presentation for the recording of capital assets. The implementation of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciation

Village of Bellerose – Procurement and Cash Receipts (2014M-218)

… the Village’s procurement and cash receipts practices for the period June 1, 2012 through December 31, 2013. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $1.5 … use of competitive methods, such as using a request for proposal process, when obtaining professional services. …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218

Town of Johnsburg – Management Oversight and Online Banking (2013M-6)

… elected councilpersons. The 2012 budget for the general fund was $1,162,537, and the highway fund budget was $1,259,053. Key Findings The Board did not …

https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6

Town of Huntington – Payroll and Legal Services (2013M-28)

… of Audit The purpose of our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, 2012. … were $200 million. Key Findings The Town may have higher payroll costs than necessary because Town officials did not …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28

Village of Montgomery – Purchasing and Information Technology (2013M-210)

… 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange County and has a population of about 3,800. The … did not ensure that copies of back-up data were stored in a secure off-site location and the Board has not developed …

https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210