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Town of Day – Supervisor’s Records and Reports (2014M-225)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and reported the Town’s … The purpose of our audit was to determine if the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… whether City officials effectively managed the City’s cash collection function. Key Findings The Clerk’s office … unaccounted for due to inadequate segregation of duties. Cash was not deposited for as many as 93 days after being … and procedures for collecting, depositing and recording cash receipts. City officials disagreed with certain aspects …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Village of Andover – Water and Electric Cash Receipts (2019M-152)
… report - pdf] Audit Objective Determine whether water and electric cash receipts were recorded and deposited in a … accurate manner. Key Findings We reviewed 1,963 water and electric cash receipts totaling $184,500 and found that they … segregate the Deputy Clerk-Treasurer’s (Deputy) water and electric financial duties or provide oversight of her work. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
Determine whether the District established adequate internal controls to ensure Future Farmers of America FFA extraclassroom activity ECA cash receipts
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomVillage of Palmyra - Justice Court Operations (2019M-202)
… appropriate. Ensure the annual audit of the Court records is sufficiently detailed and documented, includes determining whether an accountability is performed and addresses any unreconciled or unidentified …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… Audit Objective Determine whether the Board ensured that Town officials did not have prohibited interests in Town contracts. Determine whether Town officials ensured that the Supervisor’s disbursements … Determine whether Town officials ensured that the Supervisors disbursements …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Groton Central School District – Cash Management (2020M-124)
Determine whether Groton Central School District District officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Niagara County – Golf Course Financial Operations (2015M-308)
… all financial transactions in to the point of sale system. Secure cash in a safe until it is deposited in a bank and …
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-233Candor Fire District – Controls Over Financial Activities (2014M-268)
… to examine the District’s controls over financial activity for the period January 1, 2013 through June 30, 2014. … in which it is located. The District’s general fund budget for 2014 totals approximately $420,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… 1, 2015 through October 31, 2016. Background The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established … Rockville Centre Housing Authority Claims Auditing and Cash Receipts …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … the Board did not have accurate information on which to base its financial decisions. The Supervisor filed the … on an annual basis. The Board has not established a system to ensure that all claims are presented for audit prior to …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Town of Amity - Town Clerk (2018M-183)
… whether the Town Clerk (Clerk) properly accounted for cash receipts. Key Findings We reviewed 184 tax payments … remitted to the appropriate parties in a timely manner. Cash receipts totaling $238,321 were deposited between one … whether the Town Clerk Clerk properly accounted for cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… a district corporation of the State, distinct and separate from the Town. The District, which is governed by an elected … members conduct a deliberate, thorough and timely audit of all claims before the Treasurer makes payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… and the annual sales tax returns were not filed with the New York State Department of Taxation and Finance. Most student …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77DiNapoli Releases December State Cash Report
… spending for education. Receipts collected in the General Fund (including transfers from other funds) totaled $50.3 … $545.5 million higher than projected. The General Fund closing balance totaled $8.3 billion, which was more than $2 … Funds includes General, Special Revenue, Debt Service and Capital Projects funds, as well as funds from the federal …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-december-state-cash-reportComptroller DiNapoli Releases November Cash Report
… million higher than the latest projections (released Nov. 5) and $2.8 billion over initial projections from the … cash report include: Personal income tax receipts through Nov. 30 were $29 billion, representing an increase of $3.8 … previous year. Business taxes totaled $4.1 billion through Nov. 30 and were $35.7 million lower than last year. Other …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportState Comptroller DiNapoli Releases Municipal Audits
… Hills – Ballston Lake Youth Recreation Commission , Cayuga County Water and Sewer Authority , Chautauqua Utility … Recreation Commission – Financial Activities (Saratoga County) The treasurer did not maintain adequate accounting … did not establish pay rates for program employees. Cayuga County Water and Sewer Authority – Billings and Collections …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Ballston Spa Public Library , Bovina Fire District , Brighton Memorial … employees. Village of Nelliston – Department of Public Works Payroll (Montgomery County) The board did not establish … time was accurately accounted for. Town of Tuscarora – Supervisor’s Records and Reports (Steuben County) The town …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… in dental and vision insurance through the town and paid $126 of the premium cost. There was no documentation to … in the financial and student information applications. West Webster Volunteer Firemen’s Association, Inc. – Cash …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits