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Cooperative Information Technology Services (2012MR-1)
… 10 letter reports to the following: Schoharie County [pdf] and the Village of Richmondville [pdf] ; Broome County [pdf] and the Town of Union [pdf] , the Town of Kirkwood [pdf] , and the Village of Deposit [pdf] ; and Tompkins County [pdf] …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Dutchess County – County Bridge Maintenance (S9-13-5)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Village of Catskill – Financial Condition (2014M-134)
Village of Catskill Financial Condition 2014M134
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Town of LaGrange – Selected Financial Activities (2013M-107)
… Purpose of Audit The purpose of our audit was to examine potential cost savings and … 1, 2011, through September 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves … Town of LaGrange Selected Financial Activities 2013M107 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Village of Keeseville – Financial Condition (2013M-192)
… our audit was to review the Village’s financial condition for the period June 1, 2010, through May 31, 2013. Background … an elected Mayor. The Village’s budgeted appropriations for the 2013-14 fiscal year are approximately $1.4 million. Key Findings The recorded total fund balance for the general, sewer, and water funds at the end of the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Travel Advisory No. 15
… Subject: COVID-19: Travel and Expense Temporary Exceptions Update: Effective August 20, … of the State’s decision to lift COVID-19 restrictions and agencies returning to pre-pandemic operation. For … the Office of the State Comptroller’s (OSC) Travel Manual and information from the Travel Training Series: Per Diems …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsReview of the American Academy of Pediatrics
… C028275, C018189 and C022937, were bona fide and made in accordance with the contracts. Background The Department’s … with the AAP. We examined approximately $1.5 million in select payments made during the period February 16, 2006 … AAP for expenses not allowed under the contracts where AAP does not provide sufficient, appropriate evidence to support …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsAccounts Payable Advisory No. 55
… Subject: Invoice Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – … the Invoice Received Date is required for all payments to vendors classified as “procurement suppliers.” Bulkload agencies are able to submit the Invoice Received Date to the SFS. However, if the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAlbany Community Charter School - Resident Tuition Billing (2019M-138)
Determine whether School officials completely and accurately billed resident school districts
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Town of LeRay – Justice Court (S9-14-5)
… violations reported to the Department of Motor Vehicles (DMV) are not up-to-date. The Court does not reconcile monthly DMV reports with current Court caseload activity and, … old to the Town. Periodically review and reconcile the DMV pending-ticket log with caseload activity to ensure that …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Selected Aspects of the Motor Carrier Safety Assistance Program
… (Department) is taking appropriate actions to ensure that commercial carriers whose vehicles or drivers have been found … severity of crashes, fatalities, and injuries involving commercial motor vehicles. Roadside inspections of commercial vehicles are a primary part of the Department's …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programCity of Mechanicville – Records and Reports (2012M-162)
… Purpose of Audit The purpose of our audit was to review the City’s financial management system for the period January 1, 2010, through February 29, 2012. Background The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The City government is organized under a City Council, which …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162City of Mount Vernon – Budget Review (B21-6-3)
… budget for the 2021 fiscal year. Background The City of Mt. Vernon is located in Westchester County. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3City of Lockport -- Budget Review (B18-1-10)
… an independent evaluation of the City’s proposed budget for 2019. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings During our …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10City of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… financial information or perform her duties resulted in the untimely payment of claims and litigation. As a … did not ensure: 88 claims totaling $1.8 million were paid in a timely manner. 60 claims totaling $460,594 for essential … always properly authorized, for valid purposes and paid in a timely manner. Officials and employees had clear …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately … receipts for cash transactions without maintaining a log of these receipts. Certain Departments issued permits, … issues press-numbered permits only, and maintains a log of the permits procured and issued. …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102County of Ulster – Property Tax Exemptions (2016M-333)
… purpose of our audit was to assess the County’s procedures for handling property tax exemptions for the period January 1, 2015 through July 22, 2016. … Key Finding The County Department of Finance’s procedures for prorating property tax exemptions on transfers of …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Forks Fire District #3 - Financial Planning (2018M-20)
… Key Findings The Board did not adopt financial plans for the maintenance of a reasonable level of fund balance, … financial plan. Key Recommendations Adopt financial plans for the maintenance of a reasonable level of fund balance, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Days Worked Calculator – Reporting Elected and Appointed Officials
… of hours per task into the number of days worked to put on your monthly report. Rev. 5/22 …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/days-worked-calculatorUnion Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… for. Key Findings The Board did not designate a property control manager. None of the 39 fixed assets valued at … valued at $126,303 were not recorded on the inventory list. Key Recommendations The Board should designate a property control manager. Ensure all fixed assets with values that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185