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Town of Stephentown – Records and Reports (2012M-209)
… The Town of Stephentown is located in Rensselaer County, and has a population of approximately 2,900. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Village of Nissequogue – Information Technology (2015M-31)
… 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… It enrolls approximately 235 students and is governed by a five-member elected Board of Education. The District’s … report to verify the amount collected and deposited each day is accurate. … Canaseraga Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Cheektowaga – Credit Card Purchases (2017M-18)
… 14, 2016. Background The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town 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 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373VII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… amount reported on the NY_AP_CASHADV_AUTHORIZED_LIMIT public query in SFS. See Section 10.F – Cash Advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceX.4.C Contacts – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Contacts” section of the Vendor Record contains all contacts entered by the vendor. A vendor can have multiple …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsTown of Laurens - Budget Review (B4-14-21)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2015 fiscal year are … was categorized as being “susceptible to fiscal stress” in a report issued in September 2014 as part of the Comptroller’s Fiscal Stress …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Town of Dayton – Financial Condition (2013M-90)
… 2008, to December 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a population of … and the general and highway town-outside-village funds have unexpended surplus funds that are excessive. Key … funds in a manner that benefits Town taxpayers, such as reducing property taxes, or for other statutorily …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Davenport Fire District – Financial Activities (2020M-147)
… all hall rental receipts were collected and deposited in a District bank account. Complete accounting records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Town of Sidney – Supervisor’s Disbursements (2015M-214)
… and Supervisor’s oversight of the disbursement process in the Supervisor's office for the period January 1, 2014 … June 25, 2015. Background The Town of Sidney is located in Delaware County and has a population of approximately … those disbursements approved by the Board are made. The payroll vendor electronically affixes the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Worth – Financial Operations (2014M-323)
… 2014. Background The Town of Worth is located in Jefferson County and had a population of 231 as of the 2010 Census. The …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Clarence 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-297Sackets Harbor Central School District – Financial Condition (2016M-89)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Ogdensburg City School District – Payroll (2016M-250)
… Background The Ogdensburg City School District is located in the City of Ogdensburg and the Towns of Lisbon and Oswegatchie in St. Lawrence County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Barker Central School District – Purchasing (2016M-208)
… Background The Barker Central School District is located in the Town of Somerset, Niagara County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Eastchester Union Free School District – Financial Management (2016M-59)
… did not include estimated amounts for refunds of real property taxes or amounts to fund them. District officials issued debt to pay for refunds of real property taxes. The District does not have a written, … financing sources for expenditures for the refund of real property taxes instead of issuing debt. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Accounts Payable Advisory No. 12
… letters, special characters (e.g., #,-) or spaces in the invoice field of vouchers payable to Citibank Guidance: Citibank reports … continues to receive Business Units’ payments with data in the invoice field that does not conform to the requirements …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldJamesville-Dewitt Central School District – Procurement (2016M-264)
JamesvilleDewitt Central School District Procurement 2016M264
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Opinion 89-32
… by county treasurer) -- Leases (contract between county and corporation of which county treasurer is stockholder) -- … officer or employee (General Municipal Law, §800[3][d]). For this purpose, a "contract" includes any express or … for the purchase by a municipality of an interest in real property, including a leasehold interest (see 1988 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-89-32