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State Agencies Bulletin No. 648-A
… of Corrections employees represented by NYSCOPBA (BU01) in the following titles: Correction Officer Correction Officer Spanish Language Correction Officer Trainee* Correction … Trainee in Department 10410 during the eligibility period does not count toward the total number of eligible pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01Village 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 Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… of $38,097 that were not covered by the Federal Deposit Insurance Corporation (FDIC) insurance. The Trustees did not … procedures to ensure that deposits were made timely and intact, resulting in cash receipts, totaling $13,322, being … days after receipt. Although we found all deposits to be intact, the failure to deposit Trustee receipts in a timely …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well as gross …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Comptroller DiNapoli Releases Municipal Audits
… not remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer … the required timeframe or remit them to the supervisor in a timely manner. Onondaga County Resource Recovery Agency … County) Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Clarendon Fire Company – Financial Activities (2023M-50)
… and invoices, and that credit card payments are made in a timely manner. Company officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
Eldred Central School District Financial Condition and Cafeteria Operations 2014M204
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… Purpose of Audit The purpose of our audit was to assess controls over cash receipts for … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145State Agencies Bulletin No. 339
… 28, 2000. In general, if the award is tangible personal property (other than cash, gift certificate or other cash …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesDutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… Purpose of Audit The purpose of our audit was to assess the … The Dutchess County Water and Wastewater Authority is a public benefit corporation that was established in 1991 by an act of the New York State Legislature, at the request of Dutchess …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… 2015 through March 31, 2016. Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and youth service to … HadleyLuzerne Joint Youth Commission Governance and Cash Receipts 2016M262 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mCarthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… of our audit was to review internal controls over the Facility’s financial operations for the period June 1, 2013 … The Carthage-West Carthage Water Pollution Control Facility provides waste treatment to the Villages of Carthage … year total approximately $1.3 million. Key Findings No Facility official independent of the cash disbursement …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsOswego School District Public Library – Selected Cash Receipts (2013M-397)
… 1, 2012 through August 31, 2013. Background The Oswego School District Public Library is located in Oswego County, and is part of … Board of Trustees who are elected by Oswego City School District residents. The Library’s operating … Oswego School District Public Library Selected Cash Receipts 2013M397 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… 14, 2015. Background The Village of Hunter is located in the Town of Hunter in Greene County. The Village, which has approximately 500 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and … January 1, 2011, to November 15, 2012. Background The Town of Fremont is located in Sullivan County and has … Town of Fremont Operating Budget and Cash Disbursements 2013M85 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … $12,900. Key Findings Department officials did not adhere to the bylaws and provided insufficient oversight of the … financial records, she did not keep adequate documentation to support all financial activity or prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andPainted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… 1, 2015 through July 27, 2016. Background The Painted Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is … Painted Post Fire Department Cash Receipts and Disbursements 2016M312 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsOrient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash investments and credit card expenditures for the period January 1, 2014 through … Key Findings The Board did not limit depositories to banks and trusts, as required by statute. The Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319