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Indebtedness Records YES NO (This record is maintained by the clerk in certain local governments) Is an indebtedness register maintained? □ □ Is the register complete and up-to-date? □ □ Property Records YES NO Are property records maintained? □ □ Are the records up-to-date? □ □ Are all fixed assets included in the records? □ □ Are physical inventories taken and compared to the records? □ □ Financial Reporting YES NO Are interim reports (budget/actual; trial balances; etc.) prepared? □ □ Are the reports distributed to the governing board and department heads? □ □ Does total year-end recorded cash agree with that reported in the annual financial □ □ report? Payrolls YES NO Are payrolls certified/approved by the appropriate official? □ □ Are pay rates in accordance with collective bargaining agreements and other lawful □ □ employment contracts, or board resolutions? Is leave time accounted for? □ □ Of f ic e of t he New York State Comptroller 11