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Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… action to recover all misappropriated moneys and improper payroll payments. Review the bank statements and …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialWyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
https://www.osc.ny.gov/files/local-government/audits/pdf/wyoming.pdf2023 Annual Cash Basis Report on State Funds
2023 Annual Cash Basis Report on State Funds
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-annual-2023.pdf2022 Annual Cash Basis Report on State Funds
2022 Annual Cash Basis Report on State Funds
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-annual-2022.pdfEast Islip Public Library – Cash Receipts (2017M-223)
East Islip Public Library – Cash Receipts (2017M-223)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-library-2017-east-islip.pdf2021 Annual Cash Basis Report on State Funds
2021 Annual Cash Basis Report on State Funds
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-annual-2021.pdfGlobal Concepts Charter School – Cash Disbursements (2017M-126)
Global Concepts Charter School – Cash Disbursements (2017M-126)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-global-concepts-charter.pdfTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… 31, 2013. Background The Town of Alexandria is located in Jefferson County. The Town, which has approximately 4,100 residents, is governed by a five-member Town Board. Budgeted appropriations for the … and did not deposit all moneys received intact and in a timely manner. The Board did not provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159West Niles Fire Company – Financial Activities (2017M-205)
… properly recorded and reported and money was safeguarded for the period January 1, 2016 through July 26, 2017. … Board did not develop written policies and procedures for cash receipts, cash disbursements and fundraising events or adopt …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… report – pdf] Audit Objective Determine whether the Town of Venice (Town) Town Supervisor (Supervisor) maintained … ability to monitor financial operations were diminished . Of the 39 cash receipts totaling $6 . 1 million and 81 cash … Board approved. In addition, bank reconciliations for 15 of the 36 months reviewed were not performed, the Town’s 2020 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of cash disbursements for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… cash disbursements and receipts were properly recorded for the period January 1, 2013 through March 26, 2014. … fire district in Delaware County. Budgeted appropriations for 2014 total approximately $325,000. Key Findings Policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mHalcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Fire Department is a volunteer organization located in the Town of Middletown, Delaware County. The Department … and has approximately 15 active members. Expenditures in 2013 totaled approximately $28,000. Key Findings The … Department procedures and not all transfers were approved in advance. Key Recommendations Revise the bylaws to include …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed by an … transfer moneys to the TPAs for the total amount payable in satisfaction of claims audited and approved by the TPAs. … …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Town of Minerva – Payroll and Cash Receipts (2015M-342)
… shortage. Key Recommendations Seek recovery of $13,940 from the clerk for unauthorized direct deposits and inappropriate withholdings and recovery of $8,235 from the clerk for leave time she was paid for that she had … accrual policies and procedures. Seek recovery of $10,004 from the clerk for collections not deposited. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Library’s bank account. Audit and approve claims prior to payment. … Fulton Public Library Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269SUNY Bulletin No. SU-128
… doctoral student employees (Article 5.13) and employees in graduate programs in SUNY comprehensive colleges (Article 5.14). Affected … New and existing doctoral student employees and employees in graduate programs in Bargaining Unit 28 at SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-128-retention-cash-payments-2006-07-academic-year-gseuVillage of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… The purpose of our audit was to examine the Village’s cash receipt and disbursement practices for the period June 1, 2013 through July 14, 2014. Background … accounts to be re-levied. … Village of Gilbertsville Cash Receipts and Disbursements 2014M267 …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Roslyn Union Free School District – Cash Receipts (2016M-241)
… was to determine if the District properly safeguarded its cash receipts for the period July 1, 2014 through April 30, … on a timely basis. … Roslyn Union Free School District Cash Receipts 2016M241 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … 1, 2011, to September 30, 2012. Background The Town of Coeymans is located in Albany County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186