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Lake George Fire Company - Cash Receipts (2015M-216)
… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Village of Old Brookville – Cash Receipts (2015M-286)
… Receipts were not always deposited in a timely manner and duplicate receipts were not always issued when collecting … duties such as collecting cash, recording receipts and preparing bank deposits. Key Recommendations Develop and adopt written policies and procedures for collecting, …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Town of North Castle – Cash Disbursement (2013M-32)
… of our audit was to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, … $31 million. Key Finding Internal controls over cash disbursement are appropriately designed and operating …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Village of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2011, through January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Mastic Beach Fire District – Cash Disbursements (2017M-38)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Fire Commissioners ensured … State, distinct and separate from the Town of Brookhaven in Suffolk County. The District is governed by an elected … Board resolution authorizing payment. The Treasurer does not provide the Board with a warrant, abstract or a list of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Schodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash … properly authorized and for valid District purposes for the period January 1, 2015 through December 30, 2015. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Oneida Public Library District – Cash Disbursements (2015M-20)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s cash disbursement process for the period July 1, 2012 … The Oneida Public Library District was established in Madison and Oneida Counties, including portions of the …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial operations for the period … Key Finding The payroll vendor has unrestricted access to one of the Library’s bank accounts. Key Recommendation Do not allow the privately contracted payroll vendor to access the Library’s bank account to withdraw funds. … …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… 2014. Background The Bethlehem Public Library is located in the Town of Bethlehem, Albany County, and is governed by … were properly accounted for and deposited intact and in a timely manner and the system of controls was properly … Key Recommendations There are no recommendations in this report. … Bethlehem Public Library Selected Cash …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Guilderland Central School District – Cash Disbursements (2017M-29)
… The Guilderland Central School District is located in the Towns of Guilderland, Knox, New Scotland and Bethlehem in Albany County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29State Agencies Bulletin No. 1102
… for eligible employees. Affected Employees Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II program: Administrative Services … Services BU05 Rent Regulations Services BU67 Background In accordance with the Over40 Comp Time II program negotiated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1102-2011-csea-pef-and-dc-37-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1026
… for eligible employees. Affected Employees Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II program: Administrative Services … Services BU05 Rent Regulation Services BU67 Background In accordance with the terms of the Over40 Comp Time II …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1026-2010-csea-pef-and-dc-37-over40-comp-time-ii-cash-outReconciliations: Ledgers and Cash
Presentation from 2013 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2013-accounting-presentation.pdfVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… separate Cash Advance Confirmation & Reconciliation form ( AC 3329 ) is required. The AC 3329 is available in both Excel and fillable PDF. … on the form. Once completed, the form and following documentation should be emailed to [email protected] : …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationExtra-Classroom Activity (2015-MR-5)
… Extra-classroom activity funds are defined by the New York State Education Department as "funds raised other … to promote the general welfare, education and morale of all students and to finance the normal and appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… enable the Office of the State Comptroller (OSC) to carry out its fiscal responsibility under Article 2, Section 8 of … but are not limited to, the following: Unaccounted for cash in any amount, including inmate or patient cash; Unaccounted for cash in agency cash advance accounts, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… will incorrectly increase the accounts receivable balance in the Modified Accrual Ledger. The Bureau of State … special reimbursement procedures are described in Section 10.D – Cash Advance Payment Types of this Chapter. … account or leave blank. 'BUSINESS UNIT’ – Agency GLBU 'FROM DATE’ – Beginning date of agencies choice 'TO DATE’ – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
Determine whether Recreation Department (Department) cash receipts were properly recorded, reconciled and remitted in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/hamburg-104.pdfTown of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… Purpose of Audit The purpose of our audit was to review the Department’s internal controls over cash … year totaled $12 million. Key Findings The Board has not adopted any policies concerning the collection of cash and Town officials have not provided written procedures for Department employees …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95