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Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… did not maintain adequate supporting documentation for cash receipts totaling $127,553, and district officials do … and Finance. Most student treasurers did not maintain cash receipt and disbursement ledgers. Key Recommendations … treasurers are adequately informed about the District’s cash receipts policies and procedures, follow the specific …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Board did not implement internal controls to ensure that cash disbursements and receipts were properly accounted for. … bylaws are clear and address proper internal controls for cash disbursements and receipts and that documentation is maintained for all disbursements and cash receipts. Ensure that the Companies’ Trustees perform a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialCopenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… activity was properly recorded and supported, and that money was safeguarded. Key Findings Department officials did … activity was properly recorded and supported, and that money was safeguarded. The Board of Directors (Board) did not … activity was properly recorded and supported and that money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over donations and … public library that received its charter from the State in 1893. The Library is located in the Village of Ballston … totaled approximately $214,000. Key Findings The Board has not established procedures for the Library’s collection and …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mHermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… our audit was to determine if controls over the District’s cash receipts and nonpayroll disbursements were adequate for … comply with the District’s written regulations relating to cash receipts and nonpayroll disbursements procedures. The … Periodically review the adopted regulations relating to cash receipts and nonpayroll disbursements procedures, update …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… The purpose of our audit was to examine the controls over cash disbursements for the period January 1, 2013 through … … Hughsonville Fire District Internal Controls Over Cash Disbursements 2014M159 …
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)
… amounts that should have been collected for fund-raising events. Key Recommendation Consider implementing procedures … the amount of items purchased and sold for fund-raising events and reconcile those amounts to determine the expected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Purpose of Audit The purpose of our audit was to review the Village’s procedures over the collection of … refuse pickup service or for Program fees. The Board does not receive interim financial or operating reports, bank … audit of the Treasurer’s financial reports. Board minutes do not contain a resolution listing employee wages and …
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)
… authorizing them for payment. … Village of Sandy Creek Cash Receipts and Disbursements 2017M36 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… audit was to assess the Authority’s internal controls over cash receipts for the period January 1, 2015 through August … officials implemented specific procedures over the cash receipt process that included providing adequate …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… of our audit was to assess the District’s controls over cash investments and credit card expenditures for the period … travel is preapproved by the Board. … Orient Fire District Cash Reserves and Credit Cards 2015M319 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… 1, 2015 through August 10, 2016. Background The Pittsfield Volunteer Fire Department provides fire protection for the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andPainted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… standards of conduct. … Painted Post Fire Department Cash Receipts and Disbursements 2016M312 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… examine Board oversight of Commission operations and the cash receipts process for the period January 1, 2015 through … wages and pay rates. Adopt policies and procedures for the cash receipts process and ensure that collections are …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mCarthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… Purpose of Audit The purpose of our audit was to review internal controls over … Water Pollution Control Facility provides waste treatment to the Villages of Carthage and West Carthage, Jefferson …
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)
… internal controls over tax receipts and over-the-counter cash receipts for the period July 1, 2012 through August 31, … and procedures to account for all over-the-counter cash receipt collections. … Oswego School District Public …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… Purpose of Audit The purpose of our audit was to evaluate the … the District’s cash disbursement practices for the period July 1, 2014 through December 18, 2015. Background The South … Key Recommendations There were no recommendations as a result of this audit. … South Mountain Hickory Common School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mDiscovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… July 1, 2013 through October 31, 2014. Background The Discovery Charter School is located in the Town of Greece in … the journal entries completed by the Business Manager. … Discovery Charter School Internal Controls Over Cash …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… planned expenditures. Town officials cannot ensure that cash disbursements are only made for proper Town purposes. … Town purposes. … 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-85DiNapoli Releases December State Cash Report
… billion more than initially anticipated, with another $1.3 billion expected. "Strong tax collections in December … “However, revenue that is higher than anticipated today does not always mean flush times tomorrow. We will monitor economic and …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-december-state-cash-report