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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.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-fire-district-2019-225.pdfComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … though, deposits were made in a timely manner based on the number of days between the check date and the deposit dates. …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected … as a proper Company purpose. Key Recommendations List in the Company minutes, the bills approved for payment by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… 7, 2013. Background The Richmond Fire District, located in Ontario County, is a district corporation of the State, … has declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mTown of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… the Town’s internal controls over recreation department cash receipts and information technology for the period … Key Findings The recreation director did not remit all cash collected at the concession stand, totaling $12,229 for …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mXIV.3.A Overview – XIV. Special Procedures
… and in some cases, non-appropriated payments. The Short Term Investment Pool (STIP) is comprised of all the operating … Division and is comprised of high-quality, short-term investments. It allows for separate accounting for … the funds within the State’s GCA for the purposes of short-term investments. The STIP investment objective is to seek a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewVillage of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… The purpose of our audit was to determine whether the Company’s financial activities were properly recorded and reported, cash collections were deposited and cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialGenesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… The purpose of our audit was to review the District’s cash receipts and disbursements for the period January 1, … nearly $403,000. Key Findings The Board adopted written cash receipts and disbursements policies in January 2017, but …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
… and reports. Key Recommendations Take appropriate action to recover the missing funds. Develop written policies and …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… officials properly recorded, supported and reported cash receipts and disbursements, including payroll. Key … Although we did not find any significant errors in how cash receipts and disbursements were recorded and reported, … fees. Key Recommendations The Board should adopt cash receipts and disbursement policies. Ensure that duties …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… not determine whether 20 purchases totaling $3,245 were for proper Company purposes. Key Recommendations Provide … the bills approved by the Membership. Ensure disbursements for purchases are adequately supported and for proper Company expenses. Company officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andDiNapoli: City of Corning Audit Details Stolen Funds
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-fundsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Campbell-Savona Central School District , Cortland City … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Candor Fire District – Controls Over Financial Activities (2014M-268)
… budget-to-actual reports did not include revenues or a complete accounting of expenditures. The cash receipts …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Niagara County – Golf Course Financial Operations (2015M-308)
… to review Golf Course financial operations for the period January 1, 2014 through October 6, 2015. Background Niagara …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Edinburg Common School District – Tax Collection (2016M-233)
… Key Findings The Tax Collector recorded $94,713 in cash collections but remitted $92,323 in cash collections to the Business Manager for deposit, … of the tax collection process, including reviewing cash receipts from the system to determine whether all money …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… properly billed, collected and deposited. Key Findings A Board member had a prohibited interest in the contracts … did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the disbursement process. The Clerk collects, deposits, …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Village of Palmyra - Justice Court Operations (2019M-202)
… a timely and accurate manner. Key Findings The Justice’s cash balances exceeded known liabilities by a total of $6,444 … that monthly accountabilities are performed, available cash reconciles with liabilities, and any differences are … performed and addresses any unreconciled or unidentified cash balances. Village and Court officials agreed with our …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… [read complete report - pdf] Audit Objective Determine whether the District … cash receipts and disbursements were properly accounted for. Key Findings District officials need to improve internal … did not include adequate supporting documentation for 41 deposits totaling $264,624. There was no supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroom