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Village of Rhinebeck – Water Fees (2013M-311)
… Key Findings The Village’s internal controls over billing, collecting and enforcing water fees need to be improved. The … Recommendations Segregate the Clerk’s water billing and collecting duties or implement compensating controls, such as …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… those related to acceptable use, computer security, breach notification, disaster recovery and online banking. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The purpose of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through … staffing at the Authority, there was no segregation of payroll-related functions. The Office Administrator performed all payroll functions with little or no supervision. There is …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required documentation is submitted, remain skeptical, especially of claims that are not routine. In today’s electronic …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsHerkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… than needed for the initial project and used the funds to make other non-voter approved renovations. Borrowed … agreement that did not clearly define the services to be provided and paid related claims that lack sufficient … by $95,100. Release of this report was held in abeyance due to a separate Comptroller investigation involving the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectXVI.3 Overview – XVI. Financial Reporting
… This section includes a discussion of the New York State Financial Reporting Entity for the … This section includes a discussion of the New York State Financial Reporting Entity for the purpose …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Board’s oversight of the District’s financial operations for the period January 1, 2015 through September 30, 2016. … Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Mohawk – Records and Reports (2013M-113)
… Board members and an elected Town Supervisor. The Town’s 2013 adopted budget combined operating fund appropriations …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Chenango Valley Central School District – Budget Review (B4-13-11)
Chenango Valley Central School District Budget Review B41311
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Village of Nelsonville – Financial Operations (2012M-242)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Middleburgh – Fiscal Operations (2013M-10)
Village of Middleburgh Fiscal Operations 2013M10
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10White Plains City School District – Financial Management (2020M-71)
… Adopt annual budgets that contain reasonable estimates for expenditures, revenues and the amounts to be transferred …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Town of Argyle – Town Clerk and Budgeting (2012M-231)
Town of Argyle Town Clerk and Budgeting 2012M231
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… 1, 2013 through September 8, 2014. Background The Chenango Bridge Fire Company is a volunteer organization in Broome … Chenango Bridge Fire Company Cash Receipts and Disbursements 2014M300 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsAccounts Payable Advisory No. 35
… Selecting the Appropriate Payment Terms Update: The Office of the State Comptroller (OSC) updated the list of payment terms available in the SFS. A new payment term of “IMMED” has been added for certain payments where agencies …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsCUNY Bulletin No. CU-702
… is to notify agencies of an automatic dues increase for employees represented by DC37, Local 1087 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-702-district-council-37-dc37-local-1087-dues-increaseXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… Economic Development Law Article 4-C, titled "The Procurement Opportunities … authority intentions to contract for goods and services in the amount of $50,000 or more in The New York State Contract Reporter . The statute … In 1988 the Economic Development Law was amended by adding a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Department is located in the Village of Almond in Allegany and Steuben Counties. The Department, consisting of … President, Vice President, Chief, two Assistant Chiefs, Secretary and Treasurer. Key Findings The former Treasurer was able to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… over solid waste and recycling charges and determine if host community fees were properly disbursed for the period … Management Authority Solid Waste and Recycling Charges and Host Community Fees 2016M418 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-and