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Opinion 2002-16
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … area of the town or village, including a day labor hiring site, and to monitor and document the use of such resources. … State Constitution generally prohibits towns and villages from giving or loaning money or property to or in aid of any …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… of our audit was to determine whether certain Service Center field employees and an IT vendor were adequately … from the IT and Plant Departments who work at the Service Center. Ensure that IT Department supervisory personnel … District Oversight of Field Activities at the Service Center 2014M270 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerTown of Lisle – Highway Department Long-Term Planning (2022M-183)
… of the 15 pieces of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal usable life. Out of …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Village of Clinton – Financial Management (2014M-316)
… located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. The Village is governed by … balances monthly and establish and maintain receivable control accounts for real property taxes and water and sewer … where allowed by law. Require detailed monthly financial reports, segregate financial duties and responsibilities, …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Mentz – Board Oversight (2016M-403)
… for the town-outside-village highway fund, and the 2016 tax levy exceeded the property tax cap for that year by $4,260. The Board did not … and that comply with, or properly override, the property tax cap. Conduct annual audits of the records and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Town of Homer – Non-Payroll Disbursements (2023M-63)
… action. Appendix B includes our comment on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Clarendon Fire Company – Financial Activities (2023M-50)
… were properly supported, approved, reported and recorded. Key Findings The Company’s cash receipts and disbursements were not always supported, approved or recorded . Therefore, the Treasurer did not provide the … payments, totaling $24,552, were not properly supported, recorded, or reported. The Treasurer paid credit card bills …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Town of Stockport – Disbursements (2013M-216)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Town’s disbursements for the period January 1, 2012, to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Town of Putnam Valley – Purchasing (2013M-193)
… The Town of Putnam Valley is located in Putnam County and has a population of approximately 11,000 residents. The Town Board includes four members and the Town Supervisor. Budgeted appropriations for the 2013 … year were approximately $5.09 million for the general fund and $4.35 million for the highway fund. Key Findings Internal …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Town of Coeymans – Financial Condition (2015M-184)
… The Town of Coeymans is located in Albany County and has approximately 7,400 residents. The Town is governed … structurally balanced budgets in the town-wide general and part-town highway funds, resulting in deficits in both. … Board to make informed decisions when estimating revenues and expenditures and determining how much fund balance it …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-1842024 Annual Cash Basis Report on State Funds
… Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - Schedules of Receipts, Disbursements and Other Financing Sources (Uses) Governmental Funds - Local … Payable from Debt Service Funds Debt Service Funds - Other Financing Arrangement Disbursements Future Other Financing …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-funds2025 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-fundsConesus No. 1 Fire District – Internal Controls (2014M-46)
… 2014 budget totaled $132,602, funded through real property tax revenue. Key Findings Although the Board has adopted a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Village of East Rockaway – Justice Court Operations (2017M-206)
… 2015 through May 31, 2017. Background The Village of East Rockaway is located in the Town of Hempstead in Nassau County … Village of East Rockaway Justice Court Operations 2017M206 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Columbia County – Payroll (2014M-121)
… period January 1, 2012 through October 3, 2013. Background Columbia County is located in eastern New York and has a … Columbia County Payroll 2014M121 …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… The Magee Volunteer Fire Department, Inc. is located in Seneca County and contracts with the Town of Tyre to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… The Town of Carlton is located in Orleans County and has a population of approximately 3,000. The Town is … Supervisor did not ensure accounting records were accurate and complete and did not deposit receipts in a timely manner. We found …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Florida Union Free School District – Information Technology (2017M-146)
… Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… a Business Unit receives a paper invoice from a vendor for goods or services provided based on a purchase order, the … in the Invoice Lines and Distribution Lines sections. For example, Business Units can: Copy purchasing information … the quantities and prices are correct and appropriate for payment. Business Units must reference the purchase order …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… include payments made for: The acquisition or construction of the State’s capital facilities including planning, land … reimbursable by public authorities, instrumentalities of the State, the Federal government or local governments. In … designed to permit the identification of the following types of information for capital construction expenditures. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projects