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West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… Company is a not-for-profit volunteer organization located in the Town of Fort Ann in Washington County. The Company, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overWall Street Bonuses Declined in 2011
… Thomas P. DiNapoli. Click here to view a video of Comptroller DiNapoli discussing this year’s Wall Street bonus report “Cash bonuses were down in 2011, reflecting a difficult year on Wall Street,” DiNapoli said. “Profits were down sharply and securities firms in New York …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Controls 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, …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsAusable 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedOpinion 89-1
… without due process of law. The court stated that: The result in Clift appears not to be in accord with the earlier …
https://www.osc.ny.gov/legal-opinions/opinion-89-1State Agencies Bulletin No. 648-A
… the advance amount will be deducted from the retroactive earnings generated. This revision reflects a change in the … overpayments. Effective Date(s) The Cash Advance Payment ( CAP ) will be processed in Pay Period 10L, paychecks dated … amount is $7,500. Employees in these titles who were on the payroll full-time in BU01 from 3/27/03 through 8/9/06 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01City 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 …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… and Commonalty of the Town of Southampton (Trustees) in 1686. The Patent granted the Trustees title and authority … of ways to the water, marshland and common areas located in the Town of Southampton, Suffolk County (Town). The … comprise five elected members and are separate from, and in many respects independent of, the Town Board. The …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … financial condition in the current and future years. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition in the general and school food service funds and to evaluate internal controls over the cafeteria’s cash … $16.3 million. Key Findings District officials have depleted unexpended fund balances to precariously low …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaClarendon Fire Company – Financial Activities (2023M-50)
… transactions. The Treasurer was not trained or made aware of his financial reporting duties and requirements. Officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… The Long Beach City School District is located in Nassau County. The District, which operates six schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Copiague Fire District – Cash Disbursements (2019M-225)
… ] Audit Objective Determine if the Board ensured that the cash disbursements process was adequately segregated and cash disbursements were adequately supported and for … next regular Board meeting. Ensure that the Treasurer’s cash disbursement functions are adequately segregated or …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … did not ensure that time, attendance and leave accrual records were accurate, complete and properly approved. The …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Local Government Audits
… local government audits have been completed. Town of Amity – Town Clerk (Allegany County) Auditors reviewed 184 … to the appropriate parties in a timely manner. Town of Howard – Fund Balance Management (Steuben County) The board’s management of fund balance was not effective. As a result, general and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… with the Middletown-Hardenburgh Fire District (District) and provides fire protection services to the District. The … a President, Vice President, Treasurer, Secretary, Chief and various assistants. Revenues totaled approximately $72,000 for 2013 and expenses totaled approximately $81,500. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsHudson Housing Authority – Board Oversight (2016M-302)
… $867,000. Key Findings Board and Authority officials have not adopted policies and procedures to ensure that cash … an audit of claims or designate a claims auditor to do so. Key Recommendations Adopt written policies to ensure …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Village of Akron – Selected Financial Activities (2016M-133)
… through December 22, 2015. Background The Village of Akron is located in the Town of Newstead in Erie County. The … Village, which has a population of approximately 3,000, is governed by an elected five-member Board of Trustees. The … and in a timely manner. Ensure that all financial activity is recorded timely and accurately in the accounting records. …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133State Agencies Bulletin No. 339
… programs that exceed the maximum allowable limit of $1600 in the calendar year. Awards from all non-qualified award … programs that exceed the maximum allowable limit of $400 in the calendar year. Effective Date Immediately OSC Actions … are eligible to receive non-cash merit awards of up to $75 in value during a given State fiscal year. Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesState Agencies Bulletin No. 1195
… extended the deadline for submitting the Cash-Out Election Form for the 2012 Over 40 Comp Time II Program until November … be currently enrolled in the Over40 Comp Time II program or currently employed in an eligible position in order to … Earnings Begin Date Last day of the pay period being paid or the last day the employee is in Active status if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1195-2012-csea-and-pef-over40-comp-time-ii-cash-out