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West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… 1, 2013 through April 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort Ann in Washington County. The Company, which is governed … West Fort Ann Volunteer Fire Company Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overControls Over Cash Advance Accounts
… money is properly accounted for and used for appropriate business expenses. The audit covers the period April 1, 2011 … the cash is transferred from the State Treasury to a local bank account for use by the agency. OCFS was authorized to have …
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)
… internal controls over departmental cash receipts. Open swim program cash receipts were not properly accounted for, were substituted by the open swim program coordinator with personal checks and were not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedState Agencies Bulletin No. 648-A
… 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-bu01Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… and County Treasurer within the timeframes specified by New York State Town Law (Town Law). The Clerk also did not complete …
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)
… and sewer services, parking ticket fines, tax searches and garbage bags as well as gross utility receipts, which allowed … Ensure employees access systems and applications using individually assigned usernames and passwords and …
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)
… 25,000 acres of underwater land, rights of ways to the water, marshland and common areas located in the Town of Southampton, Suffolk … function is to protect, preserve and regulate the land and water ways that are under the Trustees’ control. The …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mVillage of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… not receive or review bank statements or canceled check images to help minimize the risk of unauthorized transactions … periodically reviewing bank statements, canceled check images and bank reconciliations prepared by the …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… State, distinct and separate from the Town of Wappinger in Dutchess County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mChenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and … in Broome County which contracts with the Town of Chenango to provide fire protection services. Expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… controls over the Department’s financial operations for the period January 1, 2013 through March 26, 2014. … various assistants. Revenues totaled approximately $72,000 for 2013 and expenses totaled approximately $81,500. Key … detail specific requirements that all disbursements are for valid Department purposes and supported by an invoice and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
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-85Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… Executive appoints two Directors, the County Legislature Chair appoints two Directors and they jointly appointed one …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Carthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… Purpose of Audit The purpose of our audit was to review internal controls over the … Control Facility provides waste treatment to the Villages of Carthage and West Carthage, Jefferson County, and is …
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, … Board of Trustees who are elected by Oswego City School District residents. The Library’s operating … for the fiscal year ending June 30, 2013. Key Findings The School District has been reducing the amount of money paid to …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… was to examine Board oversight of Commission operations and the cash receipts process for the period January 1, 2015 … Commission is a joint activity which provides recreation and youth service to approximately 190 children residing in the Towns of Hadley and Day in Saratoga County and the Town of Lake Luzerne in …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mSouth Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… July 1, 2014 through December 18, 2015. Background The South Mountain Hickory Common School District is located in … South Mountain Hickory Common School District Cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… 1, 2013 through April 14, 2015. Background The Village of Hunter is located in the Town of Hunter in Greene County. The Village, which has approximately … Village of Hunter Cash Receipts and Board Oversight 2015M254 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… 31, 2016. Background The Village of Sandy Creek is located in Oswego County and has a population of approximately 770. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… The Discovery Charter School is located in the Town of Greece in Monroe County and is governed by a nine-member … District operates one school with 214 students. The School’s operating expenses totaled approximately $3.1 million for … payroll, it directly withdraws the money from the School’s bank account for disbursement to employees, the respective …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015m