Search
2021 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.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.pdfTown of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… were not Board approved. In addition, bank reconciliations for 15 of the 36 months reviewed were not performed, the … did not present financial records and reports to the Board for audit, as required. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Town of Alexandria – Misappropriation of Cash Receipts (2015M-159)
The purpose of our audit was to examine the former Clerks records and financial practices for the period January 1 2012 through December 31 2013
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)
… Board did not develop written policies and procedures for cash receipts, cash disbursements and fundraising events or adopt a code of … Adopt financial policies and procedures for cash receipts, cash disbursements and fundraising events; …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205DiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… Thomas P. DiNapoli. Through 11 months of the fiscal year, tax collections were $636.6 million higher than … just over $14 billion through February, an increase of 1.8 percent from the previous year, but $28.8 million lower than updated projections due to weaker sales …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileComptroller DiNapoli Releases Municipal Audits
… Chateaugay – Real Property Tax Exemption Administration (Franklin County) Of the 224 granted exemptions reviewed (approximately … Etna Volunteer Fire Department – Procurement (Tompkins County) Department officials generally did not document their …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0Village of Lyons Falls - Board Oversight (2018M-174)
… implement compensating controls such as periodic reviews of bank reconciliations, payrolls, trial balances, and water …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174Town of Bombay – Justice Court Operations (2015M-208)
… Town of Bombay Justice Court Operations 2015M208 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208DiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… Bell, Clerk of the Town of Saranac. Bell, 54, was arrested Thursday for allegedly falsifying records to hide her failure … misconduct (class A misdemeanor). Bell was arraigned Thursday in Clinton County Court and was released on her own … L Bell Clerk of the Town of Saranac Bell 54 was arrested Thursday for allegedly falsifying records …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsTown of Westford - Financial Operations Oversight (2018M-196)
… transactions. As a result, the Town incurred $14,541 in excess costs. The Board has not performed an annual audit …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Town of Oneonta – Town Clerk (2021M-59)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Operational Advisory No. 35
… Service (Salary) Advances Guidance: Starting January 1, 2024, agencies will have the ability to issue a personal …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankComptroller DiNapoli Releases School Audits
… his office completed audits of the Campbell-Savona Central School District , Cortland City School District , … District , Glens Falls Common School District and the West Seneca Central School District . “In an era of limited resources and … his office completed audits of the CampbellSavona Central School District Cortland City School District Fort …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0DiNapoli: City of Corning Audit Details Stolen Funds
… enforcement, water, sewer and parking summons, as well as utility receipts. “This individual had keys to the cash …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-fundsTown of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… department cash receipts and information technology for the period February 1, 2009, to June 5, 2013. Background … did not remit all cash collected at the concession stand, totaling $12,229 for the years 2010 through 2012 to … Disbursements were made directly out of the concession stand bank account and were not reviewed and approved by the …
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 Cash Management Division and is comprised of high-quality, short-term investments. It allows for separate accounting for individual fund receipts and disbursements AND the pooling of cash … investment objective is to seek a high level of interest income consistent with safety of principal and sufficient …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewVillage of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… totaling $10.5 million that related to the processing of bank transfers, payroll, real property taxes and cash receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, … between general ledger cash balances and adjusted bank balances to remain unidentified and unresolved. As of …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Richmond 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-2013m