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VII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables

… to accounts receivable (AR) Items in SFS. The process for creating a Payment Worksheet starts with the agency … of ‘Batch Standard’ on the Worksheet Application page for both sole custody and joint custody bank accounts. For deposits to a joint custody bank account, the payment …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheet

Town of Prattsville – Justice Court (2012M-243)

… Olson did not perform bank reconciliations properly or at all, prepare monthly accountabilities, deposit cash receipts … payments, did not issue press-numbered receipts for all payments collected by the Court, and did not enter all moneys received into the Court’s accounting system. …

https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243

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 … January 1, 2012 to March 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population …

https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89

Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)

… action to recover all misappropriated moneys and improper payroll payments. Review the bank statements and …

https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financial

Village of Middleport – Water and Sewer Rents (2013M-313)

… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent … 18, 2012 through October 3, 2013. Background The Village of Middleport is located in Niagara County and has …

https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313

Town of Alden – Town Supervisor (2024M-105)

… report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Supervisor (Supervisor) prepared and … adequate financial reporting, it was not aware of the Town’s financial status and, as a result, adopted unrealistic … monthly bank reconciliations. As a result, the total cash balance in the 2023 Annual Financial Report (AFR) was …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105

Out-of-Service Death Benefit – Article 14 Benefits

… gainfully employed during that time. Filing Your family or employer should notify us of your death as soon as possible …

https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefit

IDA Reform

… / S.5867 (Marchione) – To increase the accountability and improve the efficiency and transparency of the operations of industrial development agencies and authorities (IDAs) by requiring standard application …

https://www.osc.ny.gov/legislation/ida-reform

Alton Fire District – Internal Controls Over Financial Operations (2015M-96)

… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the District’s financial operations to ensure that assets were safeguarded for the period January … monthly back reconciliations, but did not present them to the Board for review. The Board did not complete an annual …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96

Plymouth Fire District – Controls Over Financial Activity (2014M-211)

… Purpose of Audit The purpose of our audit was to examine the District’s oversight of financial activity for … a monthly basis and does not compare canceled check images to approved abstracts. The Board does not conduct an annual … reconciliations monthly and compare canceled check images to approved monthly abstracts. Conduct an annual audit of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211

Conesus Volunteer Fire Department – Financial Controls (2014M-42)

… Purpose of Audit The purpose of our audit was to examine the Department’s financial controls for the period … No. 1 Fire District and provides fire protection services to the Town. Expenditures for 2012 totaled approximately … does not perform bank reconciliations and does not submit an annual report. Key Recommendations Adopt a system …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42