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XII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… services . Consistent with Section 5.B - Unique Invoice Number Requirements and Section 5.C - Selecting the … CREDIT INC 1100001341 VERIZON 1100014530 VERIZON ONLINE LLC 1100029584 MARKETING WERKS ON BEHALF OF VERIZON … New England Inc.), or 1000039132 (Verizon New York Inc.), contact the Vendor Management Unit (VMU) at [email protected] . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesTown of Lincklaen – Board Oversight (2017M-37)
… The Town of Lincklaen is located in Chenango County and has a population of approximately 400. The Town is … Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled approximately $535,000. … Town accumulated significant fund balance in the general and highway town-wide funds without clear plans to use this …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Town of Greece – Information Technology (2017M-145)
… Background The Town of Greece is located in Monroe County and has a population of approximately 96,000. The Town is … for enforcement, such as monitoring computer use and reviewing installed software. Town officials also did not … officials did not have a comprehensive hardware inventory, and IT staff did not maintain a comprehensive list of all …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Schalmont Central School District – Financial Condition Management (2018M-15)
… School District serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany County and the Town of Florida in Montgomery County. The Board of … is responsible for managing the District’s financial and educational affairs. The District has approximately 1,800 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Chautauqua Utility District – Banking (2017M-121)
… of Chautauqua in Chautauqua County, provides water, sewer and lighting services to approximately 1,400 customers. The … Our analysis of electronic transfers to the payroll and pension accounts showed an unidentified balance totaling approximately $3,100 in the payroll account and an unidentified balance totaling approximately $3,900 in …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Town of East Greenbush – Justice Court Operations (2016M-60)
… The Town of East Greenbush is located in Rensselaer County and has a population of approximately 16,500. The Town, which … in 2014 totaled approximately $598,000 for fines, fees and surcharges and $42,000 for bail. Key Findings Court personnel did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… ensure that the Company’s financial activity was recorded and reported accurately for the period January 1, 2013 … former nor acting Treasurer maintained accurate, complete and up-to-date accounting records. Neither Treasurer … the Board. Key Recommendations Maintain accurate, complete and up-to-date accounting records that include cash balances …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalSeaford Fire District – Length of Service Award Program (2014M-319)
… District is a district corporation of the State, distinct and separate from the Town of Hempstead, Nassau County, in … operating budget for 2014 was approximately $1.8 million, and the District’s contribution for the 2013 LOSAP program … Law (GML). District officials did not implement standards and procedures to ensure that the records maintained for …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Holland Central School District – Financial Management (2015M-58)
… third school which is used only for the pool and athletic fields. The District’s appropriations for the 2014-15 year …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Portville Central School District – Financial Condition (2013M-384)
… School District is located in the Towns of Clarksville and Genesee in Allegany County and the Towns of Olean and Portville in Cattaraugus County. The District operates …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Town of Greene – Budget Practices (2016M-409)
… the four major operating funds, which include the general and highway town-wide funds and the general and highway town-outside-village funds, for the period …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Town of Taylor – Financial Management (2016M-391)
… purpose of our audit was to assess the Board’s oversight and financial management of the Town's operations for the … The Town of Taylor is located in Cortland County and has a population of approximately 525. The Town is … by an elected Town Board composed of the Supervisor and four Board members. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Newark Central School District – Employee Benefits (2024M-40)
… did not always accurately calculate separation payments and did not ensure an independent review of separation … performed. Therefore, calculation errors went undetected and resulted in erroneous and missed payments. Of the 41 employees we reviewed, 14 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… purpose of our audit was to determine whether the Board and District officials adopted reasonable budgets and adequately managed the District’s financial condition for … is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm in St Lawrence County and has approximately 430 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mWest Babylon Union Free School District – School Lunch Operations (2016M-243)
… District is located in the Town of Babylon, Suffolk County and is governed by an elected nine-member Board of Education. … cafeterias located in the high school, junior high school and five elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Clyde-Savannah Central School District – Financial Condition (2015M-338)
… is located in the Towns of Butler, Galen, Lyons, Rose and Savannah in Wayne County and the Towns of Junius and Tyre in Seneca County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and Washington Counties. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mHawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… School District’s (District’s) Board of Education (Board) and officials effectively managed the District’s financial condition. Key Findings The Board and officials did not effectively manage the District’s … regarding the District’s long-term financial goals and help guide the Board and officials as they develop …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionVillage of Victor – Financial Management (2015M-166)
… Victor is located in the Town of Victor, Ontario County, and has a population of approximately 2,700. The Village is … million. Key Findings The Board has not adopted policies and procedures governing the budget process or a fund balance … or provide for an annual audit of the Treasurer’s records and reports. Key Recommendations Develop budgeting and fund …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Saratoga County – County Bridge Maintenance (S9-13-7)
… 31, 2011. Background The County covers 810 square miles and has approximately 220,000 residents. The County is … of Public Works is responsible for the maintenance and monitoring of 104 County-owned bridges. The DPW includes … The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7