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Town 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-32Oneida Public Library District – Cash Disbursements (2015M-20)
… The Oneida Public Library District was established in Madison and Oneida Counties, including portions of the … Board of Trustees, was created by special legislation in 1996. The operating budget for the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Guilderland Central School District – Cash Disbursements (2017M-29)
… District is located in the Towns of Guilderland, Knox, New Scotland and Bethlehem in Albany County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Schodack Valley Fire District – Cash Disbursements (2016M-98)
… were adequately supported, properly authorized and for valid District purposes for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Schodack, Rensselaer County. … implemented adequate procedures over cash disbursements and disbursements were adequately supported, properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Extra-Classroom Activity (2015-MR-5)
… charges of a board of education (Board), for, by or in the name of a school, student body or any subdivision …
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
… must inform OSC of any suspected and/or known theft, loss, misuse or inappropriate action involving State funds, … or improper use of State credit cards; Theft or loss of supplies, equipment or other physical assets in …
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
… Chapter XII, Section 6.L – Replenishing an Advance Account of this Guide for further information. It is not appropriate … balance in the Modified Accrual Ledger. The Bureau of State Expenditures will reject cash advance reimbursement … charging advance account codes. After OSC’s Bureau of State Expenditures reviews and approves the payment, an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementCenter Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… our audit was to examine the Library’s budgeting practices and cash receipts procedures for the period July 1, 2012 … is a school district library located in Suffolk County and is governed by the Board of Trustees which consists of … adopted budgets that consistently underestimated revenues and overestimated expenditures. The Board accumulated an …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95DiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… checks and balances. Internal controls over municipal cash are the first line of defense against public corruption. … 63, of Poughkeepsie, stole an additional $149,219 in cash from the town’s recreation department. Knapp previously … safeguard town money by overseeing Knapp’s processing of cash receipts. As a result, $149,219 in cash submitted from …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialTown of Westford - Financial Operations Oversight (2018M-196)
… transactions. As a result, the Town incurred $14,541 in excess costs. The Board has not performed an annual audit …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Town of Oneonta – Town Clerk (2021M-59)
… cash. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59State Agencies Bulletin No. 2284
… in the 2021-2026 Agreements between the State of New York and the Civil Service Employees Association (CSEA) and … on the employee’s Form W-2. Federal, State and New York City income tax withholding will be calculated using the … 1476-P ), Next of Kin Affidavit ( AC 934-P ) and original death certificate should be submitted to the Payroll Reversal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2284-2024-csea-and-pef-over40-comp-time-ii-cash-outOpinion 91-33
… This opinion represents the views of the Office of the State Comptroller at the time it was … on the issues discussed in the opinion. BAIL MONEYS -- County Treasurer's Fee (applicability of fee to interest … most natural and obvious sense (McKinney's Cons Laws of NY, Book 1, Statutes, §92), the two per cent fee should be …
https://www.osc.ny.gov/legal-opinions/opinion-91-33II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Disbursements and Changes in Fund Balances – Budget vs. Actual Detail schedules of Tax Receipts and Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… flow statement to assess the amount of cash available to pay Library/Museum expenditures. Require that all receipts be …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017. … Bureau. General fund expenditures totaled $2.3 million for the 2016 fiscal year. Key Findings The Board did not … ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Lincoln - Town Clerk (2023M-31)
… be lost or misappropriated. For example, as of April 13, 2022, the former Clerk could not account for cash totaling … recorded from January 1, 2018 through April 13, 2022. Maintain complete records for all cash collected. For …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31DiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… purchases such as guns and motorcycle parts, according to an audit released today by State Comptroller Thomas P. … place, it can be easy for public funds to be misspent or go missing. My team of auditors and investigators will … encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefOpinion 93-27
… all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide taxes … A town may not adopt a local law to provide that its cash share be so used. You have asked us to advise you as to … elected to receive their shares of county sales tax in cash. Tax Law, §1262(c), as amended by L 1984, ch 850, …
https://www.osc.ny.gov/legal-opinions/opinion-93-27