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Contract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… Purpose To determine whether the New York State Thruway Authority is … canal system in the State. For contracts involving State money, the Authority must comply with New York State … and report to the Department of Economic Development (DED) how much was paid to all contractors and how much was paid to …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… of the six recommendations included in our initial report, Forensic Audit of Select Payroll and Overtime Practices and … Other Related Audit/Report of Interest MTA- Metro-North: Forensic Audit of Payments to On-Board Service Managers …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … $874 in the accounting records. She recorded one deposit for $25,000 twice. The required 2016 through 2019 annual …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… State Commission of Correction (Commission) is responsible for oversight of all 511 correctional facilities throughout … if the Commission was fulfilling its responsibilities for the oversight of correctional facilities and for responding timely to complaints and inmate grievances. …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followPocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… State, distinct and separate from the Town of Wallkill, in Orange County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsTown of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… as AUDs) and tax cap forms were not filed, as required. As a result, the Board was unaware that the 2019 levy … exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims … records and reports. File AUDs and tax cap forms in a timely manner. … Determine whether the Town of Decatur Town …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment
… of Strict and Intensive Supervision and Treatment for sex offenders placed in the community. Our audit covered the … period April 1, 2012 through June 16, 2015. Background The Sex Offender Management and Treatment Act (Act) was enacted … confinement and post-release supervision, for certain sex offenders who are at or near their anticipated release …
https://www.osc.ny.gov/state-agencies/audits/2015/12/17/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatmentSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… the Department processes more than 6 million credit card transactions annually, totaling almost $700 million, for … in place to protect the vast amount of personal and credit card data stored in the Department’s systems, maintaining … and the Department are not in compliance with the Payment Card Industry (PCI) Data Security Standards that govern the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsTown of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… policies and procedures that assign responsibilities to help ensure that fuel and motor oil inventories are used … logs and periodic reconciliations. Ensure access points to fuel pumping systems are unaltered and properly secured. … our findings and recommendations and indicated they plan to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Ambulance and EMS Billing
Office of the New York State Comptroller, Accounting Bulletin - Ambulance and EMS Billing
https://www.osc.ny.gov/files/local-government/publications/pdf/ambulance-and-ems-billing.pdfCertification Process and You
Certification Process and You
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/certification.pdfGoods and Services Checklist
Goods and Services Checklist
https://www.osc.ny.gov/files/state-agencies/guidance/pdf/xi-2-p-checklist-goods-services-final.pdfReconciliations: Ledgers and Cash
Presentation from 2013 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2013-accounting-presentation.pdfLGAC - Directors and Officers
The New York Local Government Assistance Corporation is administered by a non-compensated, seven member Board.
https://www.osc.ny.gov/files/debt/pdf/lgac-directors-and-officers.pdfAccounting and Reporting Manual
Accounting and Reporting Manual for Counties, Cities and Villages, Soil and Water Conservation Districts and Libraries
https://www.osc.ny.gov/files/local-government/publications/pdf/arm.pdfFraud Prevention and Detection
Print out presentation prior to the webinar to follow along and take notes.
https://www.osc.ny.gov/files/local-government/academy/pdf/Fraud-Prevention-and-Detection-11-15-18.pdfFraud Prevention and Detection
This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-detection-080724.pdfIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… consumable office supplies such as paper, pens, pencils, clips, toner, ink, tape, postage stamps, etc. 57033 Personal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-service