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VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Bureau of State Accounting Operations (OSC BSAO) Budgets and Spending is responsible for reviewing and approving APJV transactions submitted by agencies. APJV … transactions are submitted in the Accounts Payable module and are used to adjust expenditures between and within …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersTown of Tuxedo – Financial Operations (2014M-284)
… January 29, 2014. Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Cherry Valley Fire District - Board Oversight (2019M-141)
… fire protection services, ensured the Treasurer prepared and filed records and reports and audited claims. Key Findings The Board did not: Properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Town of Davenport - Transparency (2018M-85)
… Clerk did not maintain a complete and up-to-date record of the Board’s meetings. The Board did not conduct a thorough and deliberate audit of claims. Key Recommendations The Supervisor should maintain … The Board should conduct a thorough and deliberate audit of claims to identify any irregularities or deficiencies in …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Town of Victory – Justice Court (2013M-66)
… Background The Town of Victory is located in Cayuga County and has a population of approximately 1,660. The Town is … Town Board (Board) consisting of the Town Supervisor and four Board members. The Court collected $35,265 in fines and surcharges during our audit period Key Findings We found …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Holland Patent Central School District – Access to the Student Information System (2016M-326)
… July 31, 2016. Background The Holland Patent Central School District is located in the Towns of Deerfield, Floyd, … Holland Patent Central School District Access to the Student Information System …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemTown of Red Hook - Financial Condition (2018M-171)
… time periods or means for which fund balance will be used and replenished. The Board has not formalized or adopted comprehensive multiyear financial and capital plans specifying the Town’s objectives and goals for use of accumulated funds. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Required Reporting
… Status Tracker Justice Court Fund Justice Court Fund Reporting (JCR) JCR User Guide for Town and Village Justices … MA-144) Assessment Roll Verification Employer Retirement Reporting Town and County Special Districts and Town … Improvements Asset Forfeiture Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and …
https://www.osc.ny.gov/local-government/required-reportingVillage of Alfred – Information Technology (2017M-236)
… up of critical data. The Village did not have a recovery plan or breach notification plan. The Village did not provide adequate IT security … recovery plan and a breach notification policy or local law. Ensure that all necessary Village personnel receive IT …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236City of Hornell – Information Technology (2017M-293)
… October 2, 2017. Background The City of Hornell is located in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Sharon – Fund Balance (2017M-271)
… 2018 total approximately $916,500. Key Findings Town-wide (TW) and town-outside-village (TOV) fund balances grew by 28 … 79 percent, respectively, from 2014 through 2017. Budgeted TW and TOV appropriations exceeded expenditures by an annual … plans or a fund balance policy. Key Recommendations Reduce TW and TOV fund balance by using excess fund balance in a …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271City of Yonkers – Payroll (2017M-212)
… compensatory leave time without creating an overtime requirement, and approve employees’ compensatory leave only …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Washington County – Procurement (2017M-224)
… determine whether the County procured goods and services in accordance with its procurement policy and statutory … May 31, 2017. Background Washington County is located in the eastern part of New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Cassadaga Valley Central School District - Financial Management (2018M-110)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings Appropriations were overestimated … that include reasonable estimates for appropriations and use of appropriated fund balance. Reduce the unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Village of Corfu - Sewer Operations (2018M-133)
… report - pdf] Audit Objective Determine whether the Board and Village officials effectively managed sewer operations by … estimating budgets, ensuring a good financial condition and properly billing, collecting and recording sewer rent revenue. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Comptroller DiNapoli Releases State Audits
… Restaurant Group (RRG) (2013-S-22) OPRHP entered into a 10-year contract with RRG to provide food concession services …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 995
… To explain the procedures for processing the June 2010 Tool Allowance payment. Affected Employees Certain salaried … Services Unit (BU03) Agreement provides for an annual Tool Allowance payment during June of each year. Contract … Criteria Payment Amount/Eligibility Period A $175.00 Tool Allowance payment is payable for the period April 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/995-june-2010-tool-allowance-payment-csea-operational-services-unitComptroller DiNapoli Releases Municipal Audits
… been issued. Town of Alexandria – Redwood Water and Sewer District Charges (Jefferson County) Town officials did not … applicable state law. Town of Alexandria – Water and Sewer District Financial Condition (Jefferson County) Town … Auditors determined that officials did not adopt a data classification, breach notification or online banking policy …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… which are accounted for in this fund pending payment at a later date. Tri-Valley Central School District – … timely manner. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0Access-A-Ride Accident Claims
… understand the standards and consequences of specific test results. We also found that carriers' first annual … fully aware of the standards and consequences of positive test results, including the standard that requires employees with test results registering between 0.02 and 0.039 blood alcohol …
https://www.osc.ny.gov/state-agencies/audits/2014/04/24/access-ride-accident-claims