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West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)

… bylaws did not provide guidance for issuing receipts for cash collected and for conducting fund-raising activities. … did not provide guidance for using debit and prepaid cash cards. Key Recommendations Examine bank statements and … and implement procedures to account for fund-raising cash receipts and disbursements. Implement a policy and …

Village of Lyons Falls - Board Oversight (2018M-174)

Determine whether the Board provided adequate oversight to ensure Village funds are properly accounted for and safeguarded

State Comptroller DiNapoli Releases Municipal Audits

… for 21 months of the 24 months auditors examined. In addition, the clerk did not prepare accountability … from $80 to $130 per person totaling $640 to $1,040. In addition, the co-director’s child attended the … confirming all funds collected were recorded and deposited in a timely and accurate manner. City of North Tonawanda - …

Comptroller DiNapoli Releases Municipal Audits

… Fire District , Massapequa Water District , Otsego County and Sullivan County . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …

Controls Over Cash Advance Accounts

… and Family Services (OCFS) has adequate controls over the cash advance accounts it oversees to ensure the money is … Background Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., confidential, …

Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)

… The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is …

Long Beach City School District – Controls Over Cash Receipts (2016M-145)

… Audit The purpose of our audit was to assess controls over cash receipts for the period July 1, 2014 through December … Key Finding The District did not establish formal, written cash receipt policies and procedures. Key Recommendation …

DiNapoli: Lockport Facing Severe Cash Flow Problems

… The city of Lockport will run out of cash to pay for operations in the … on fund balance to finance operations. “The city of Lockport’s accounting records are in such poor condition that … For a copy of the report visit: http://www.osc.state.ny.us/localgov/audits/cities/2014/lockport.pdf … The city of …

Opinion 89-10

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … for cash advances) GENERAL MUNICIPAL LAW, §77-b(6): A public library, in accordance with subdivision 6 of section … duly authorized to attend conferences. You ask whether a school district public library may provide cash advances to …

State Comptroller DiNapoli Releases Municipal Audits

… Thomas P. DiNapoli today announced his office completed audits of the Town of Cincinnatus , Town of Hancock , Hudson … Thomas P DiNapoli today announced his office completed audits of the Town of Cincinnatus Town of Hancock Hudson …

Copiague Fire District – Cash Disbursements (2019M-225)

Determine if the Board ensured that the cash disbursements process was adequately segregated and cash disbursements were adequately supported and for legitimate District purposes.

XVI.4.A Cash and Investments – XVI. Financial Reporting

… Policy References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB Codification Section C20 – Cash …

VII.10 Cash Advance – VII. State Revenues and Appropriated Loan Receivables

Wall Street Bonuses Declined in 2011

… Comptroller Thomas P. DiNapoli. Click here  to view a video of Comptroller DiNapoli discussing this year’s Wall …

Comptroller DiNapoli Releases Municipal Audits

… Recovery Agency – Transfer Station and Compost Facility Cash Receipts (Onondaga County) Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded and deposited. They also did not perform periodic unannounced cash counts for all employees responsible for cash …

Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)

… and to evaluate internal controls over the cafeteria’s cash operations for the period July 1, 2012 through March 6, … transfers from the general fund. Controls over cafeteria cash collections are weak. Key Recommendations Take steps to … service fund. Segregate duties of the staff involved in cash collections for cafeteria sales and student accounts, …

Clarendon Fire Company – Financial Activities (2023M-50)

… transactions. The Treasurer was not trained or made aware of his financial reporting duties and requirements. Officials …

City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)

… The purpose of our audit was to evaluate the Department’s cash receipt collection process for the period July 1, 2012 … and accounts for the City’s financial resources, reported cash receipt collections of approximately $4.6 million for …

Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)

… was to determine if Trustees were effectively monitoring cash management to adequately safeguard assets. Background The … management. The Trustees have not adopted an investment policy, which resulted in excess cash balances of $38,097 …

Opinion 89-1

… , 606 F Supp 363 (S.D.N.Y., 1985), the court dismissed a Federal civil rights action, brought pursuant to 42 USC …