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XII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… Section Overview and Policies: The purpose of this section is to provide guidance to … and/or Expenditure Summary Report Budget Amendments and/or Change Orders Work Orders Proof of goods received (e.g., … check registers, cancelled checks) Work status reports or program progress reports Final expenditure reports Consultant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsTown of Owasco – Financial Management and Procurement (2021M-70)
… capital plans. Determine whether professional services and playground equipment were procured in a manner to ensure the … ensure the proper procurement of professional services and playground equipment. The Board did not: Adopt an adequate … agreements for the services provided. Properly procure playground equipment totaling $397,000. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Small Businesses and the Economic Recovery: Work in Progress
… in the rest of the nation, and the negative impacts on small businesses with less than 500 employees persist. In … began collecting and reporting data through the Small Business Pulse Survey , New York’s small businesses have …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… Among these public protection grant programs are the Gun Involved Violence Elimination (GIVE) program and the SNUG … that uses street outreach to address the issues causing gun violence and reduce gun-related incidents. The Division awards SNUG contracts to …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followVillage of Middleport – Water and Sewer Rents (2013M-313)
… The purpose of our audit was to review the Village’s water and sewer rent activity for the period April 18, 2012 through … The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The Village is … Board of Trustees (Board) comprised of four Trustees and a Mayor. Budgeted appropriations for the general, water …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… counties submitted RETT information in hard copy form (vs. electronic submission) at the time of our audit, of which …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followControls Over and Revenues From .nyc Generic Top-Level Domains
… 2012, DoITT entered into a franchise agreement with a vendor to apply for the “.nyc” generic TLD (gTLD) and to operate, manage, maintain, and market the .nyc gTLD program. New York City’s contract with … accounted for; The registry operator submits reports and details about the following sources of revenue: click-thru …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… the Village’s pooled cash accounts were out of balance by $942,592. Proper bank reconciliations were not performed … and total cash in the accounting records was overstated by about $142,500 due to various accounting errors, including …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Village of Belmont – Water and Sewer Operations (2014M-101)
… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose … 20, 2014. Background The Village of Belmont is located in Allegany County and has approximately 970 residents. The … were being relevied on the tax roll. The Clerk-Treasurer does not maintain control of receivable accounts for water …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Madison County - Claims Audit and Payment Process (2019M-142)
… designed and operating effectively. Key Findings The Board of Supervisors (Board) and the Board of Health (BOH) did not audit their respective claims …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… the Board adopted budgets with reasonable estimates and reserves were used for their intended purposes. Key … the District’s six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt budgets with realistic estimates and discontinue the practice of appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Town of Smithville - Annual and Claims Auditing (2020M-41)
… the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did … or Town Clerk. The Board did not perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of all officials who receive and disburse funds. Perform a deliberate and thorough audit …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… were incomplete because the real property tax levy and a schedule of other estimated revenues were not included. The Board did not adopt a fund balance policy or establish targeted funding levels for its reserve funds. The Treasurer did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Town of Dayton - Supervisor's Records and Reports (2019M-189)
… the Town Supervisor (Supervisor) maintains complete and accurate financial records and reports. Key Findings The Supervisor: Did not maintain complete and accurate financial records and reports. Did not issue …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Town of Day – Supervisor’s Records and Reports (2014M-225)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … a monthly basis and promptly investigate and correct any differences identified. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… totaled $57,600. Key Findings No one compared the bank statements and canceled check images to the Board-approved vouchers to verify that … adequate records to identify the source of each bank deposit. Key Recommendations Compare bank statements and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… audit were to evaluate the Town’s oversight of financial activities and internal controls over online banking for the … or monitor internal controls over the Town’s financial activities. The Supervisor did not provide effective … banking policy that outlines approved online banking activities and assigns responsibility for ensuring that the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Huntington – Payroll and Legal Services (2013M-28)
… was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a population … the agreements did not require that invoices for legal services provide detail about the basis for the amounts …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28College of Nanoscale Science and Engineering – Network Security Controls
… Purpose To determine whether the network security controls at the … Nanoscale Science and Engineering (College) are sufficient to minimize the various risks associated with unauthorized … the next generation of scientists and researchers in nanotechnology. The College is a unit of the University at …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… has a population of about 3,800. The Village is governed by a five-member elected Board of Trustees comprising the … Village officials did not ensure that copies of back-up data were stored in a secure off-site location and the Board … has not developed a disaster recovery plan. The Village received various IT services from consultants without service …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210