Search
Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… 1, 2011 through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of … records for computer hardware and softwa … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationTown of Prattsville – Justice Court (2012M-243)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2011, to June 29, 2012. Background The Town of Prattsville is located in Greene County, and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Town of Pulteney – Financial Management and Information Technology (2012M-177)
… not maintain adequate documentation of its audit of the records and reports of the Supervisor, Town Clerk, or Town … controls are in place. Conduct an annual audit of the records of the Town Clerk, Supervisor, Town Justice, and …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Village of Forestville – Water Fund (2012M-207)
… Purpose of Audit The purpose of our audit was to review the financial … Background The Village of Forestville is located in the Town of Hanover in Chautauqua County and has a population of … did not include all unpaid water bills and fees on the tax roll for the 2011-12 fiscal year. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207City of North Tonawanda – Financial Operations (2012M-203)
… the City’s oversight of its volunteer fire companies and the City’s purchasing process for the period January 1, … The City of North Tonawanda is located in Niagara County and has approximately 32,000 residents. The City is governed … required by law. These events included chowder sales, food and beer tents at Canal Fest and a variety of raffles, bingo, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… of financial activities and internal controls over online banking for the period January 1, 2011, to July 31, … Supervisor has not adequately segregated the bookkeeper’s online banking duties. The Supervisor had not reviewed or …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… did not conduct an annual audit of the Clerk-Treasurer’s records and reports. Due to the lack of sufficient Board … Audit, or provide for an audit, of the Clerk-Treasurer’s records and reports. Amend the budget prior to approving …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… through our audit period. The Village was dissolved on December 31, 2012 and the Town has taken over the services …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Town of Dansville - Board Oversight (2014M-115)
… have helped to detect any discrepancies. Our tests of cash receipts and disbursements for both the Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Oversight of Critical Foster Care Program Requirements (Follow-Up)
… At each of the ten sites we visited, we found foster home records lacked evidence that counties or VAs met certain … children in an unacceptable environment. We found casework records lacked evidence that caseworkers made required …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followVillage 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 activity for the … the Board and only two had been sufficiently documented as to the rationale for the adjustments. The Clerk-Treasurer … and subsidiary accounts and a billing software application to record water and sewer financial activity. This …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Village of Greenwich – Justice Court Operations (2014M-023)
… compare the reconciled bank balance with her manual cash records. The Court issues receipts for fines, fees and bail … a timely manner. The Justice should maintain adequate cash records so that the cash balance can be compared to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Town of Bangor – Board Oversight (2012M-193)
… to Town officers and employees that are in compliance with laws and regulations. Town officers and …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Livingston County Court and Trust Funds (2022-C&T-4)
… funds for the period January 1, 2017 through June 17, 2022. Background Pursuant to a court order, certain assets … impending review of court and trust funds on February 18, 2022, the Treasurer and County Clerk reconciled their records … trust funds for the period January 1 2017 through June 17 2022 …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination … ). About the Program New York State is rich in surface and ground water resources, with over 70,000 miles of rivers …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantProtection of Managed Pollinators (Honey Bees)
… Objective To determine whether the Department of Agriculture and Markets (Department) is … nucleus colonies (nucs) and queens for sale or transport. Where honey bees are being shipped into the State, the Law …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… January 1, 2012 through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson … a sewage treatment plant and related facilities located in the Town of Vestal in Broome County. The plant provides services to City and …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mAccounts Payable Advisory No. 71
… Subject : New Form 1099-NEC and Updated Form 1099-MISC Reference : … and changes to Form 1099-MISC. Upon implementation, online agencies will be able to start using the new … Prior to implementation, OSC will release information on how these changes will impact agency business processes and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingXII.4.F Proper Invoice – XII. Expenditures
… must reject the invoice. Moreover, it is a best practice to notify the vendor within one business day of identifying … invoice an agency once the goods, property, or services have been delivered or rendered. If the goods, property, or services included on an invoice have not been delivered or rendered, agencies should return …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceOpinion 2000-10
… the county had been executed ensuring repayments of both money and other assets provided by the State. We believe the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10