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Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… internal controls over donations and circulation desk cash receipts for the period June 1, 2013 through October 31, … Treasurer has not maintained a detailed accounting of the cash received from donations. The Librarian did not always … are recorded with sufficient documentation. Remit cash collections from the circulation desk to the Clerk on a …
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)
… The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… The Companies’ Trustees did not use bank statements while performing required annual audits. The Department President …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialComptroller DiNapoli Releases Municipal Audits
… and fundraising activities. Bovina Fire District – Fund Balance (Delaware County) The district’s available fund balance has accumulated to more than 400 percent of the … the money. The library maintains approximately $627,000 in mutual funds, fixed income securities and cash equivalents …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… online banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the town and … Services (BOCES) – Cash Management (2023M-40) Over an 18-month period, officials missed an opportunity for BOCES to … revoke unnecessary network user account access. As many as 1,570 accounts were unneeded but were not disabled and four …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2008-3
… NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 NY2d 601, 458 NYS2d 1025, app dsmd 58 NY2d 687, 458 NYS2d 543, rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Town of Lincoln – Disbursements (Madison County) The board and former supervisor did not ensure that … were adequately supported and properly approved. The former supervisor received 13 check payments, totaling …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases May State Cash Report
… lower than projected through May 31. The General Fund closing balance totaled $4.5 billion, nearly $2 billion …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-releases-may-state-cash-reportState Agencies Bulletin No. 1273
… the Over40 Comp Time II programs, please refer to the GOER Memo 2013-11 to agency Directors of Human Resources dated … Questions about this bulletin may be directed to the Payroll Earnings Mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1273-2013-csea-and-pef-over40-comp-time-ii-cash-outComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … not ensure that adopted water rates would be sufficient to cover the cost of district operations. As a result, … receipts and establishes an inventory process for garbage bags and garbage disposal stickers. For access to state and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1Town of Prattsville – Justice Court (2012M-243)
… fees and surcharges. Key Findings Justices Blain and Olson did not perform bank reconciliations properly or at all, … traced to any open or closed case files, fines or fees, or bail moneys; and Justice Olson had a cash shortage totaling … basis. Ensure that deposits of all moneys received are made intact within 72 hours from the date of receipt, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… parts. In this way STIP can be compared with a money market fund, with the individual funds investing moneys not … for day-to-day activities or to make payments in the money market fund. Although state funds are pooled in the STIP, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipTown of Attica – Town Clerk (2015M-210)
… capacity for the period January 1, 2014 through June 10, 2015. Background The Town of Attica is located in Wyoming …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… District. The Commission’s Board is currently composed of one member each from Ballston and Charlton and two members from Glenville. Revenues for 2016 totaled …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesVillage of East Rockaway – Justice Court Operations (2017M-206)
… and Court officials could not determine the source of the funds. The Court did not properly record and deposit $1,400 in funds received during the audit period. Key Recommendations … bail records to determine how to disburse the existing funds in the bail account. Review cash receipt documentation …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Controls Over Cash Advance Accounts (Follow-Up)
… which was issued on December 22, 2014, determined whether Parks needs their advance accounts and whether the money is … controls over these accounts. As of March 31, 2016, Parks was authorized to have three advance accounts with a … – $40,000; and Confidential Fund – $1,500. Key Finding Parks made significant progress in correcting the problems we …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-followRockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… is made by someone independent of purchasing and check signing. Develop and adopt policies and written procedures …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsManorville Fire District – Board Oversight and Fuel (2016M-411)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control … The Manorville Fire District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… Determine whether: Goods and services were procured in a manner consistent with the procurement policy. Cash disbursements were properly supported and approved. The President’s salary and benefits were in accordance with his employment contract. Key Findings …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… used to make $14,910 in questionable purchases, including gas, cigarettes, groceries and other personal items. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39