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Comptroller DiNapoli Releases Municipal Audits
… announced completed audits of the Ballston Spa Pub Lib Bovina FD Brighton Memorial Library Vill of Cape Vincent Town of Cayuta Commack Pub Lib District GalenClyde Joint FD City of Geneva Town of …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsCopenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… Objective Determine whether Copenhagen Volunteer Fire Department, Inc. (Department) officials ensured that financial activity was … supported, and that money was safeguarded. Key Findings Department officials did not ensure that financial activity … Determine whether Copenhagen Volunteer Fire Department Inc Department officials ensured that financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesSidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… 1, 2013 through April 23, 2014. Background The Sidney Fire Department is a volunteer organization located in the … Village of Sidney, Delaware County, which comprises three Fire Companies. The Department, which provides fire protection services to the Village and to the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialHermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… and nonpayroll disbursements procedures. The Business Manager has the ability to control all phases of nonpayroll transactions. The Business Manager has full administrative rights to the District’s … review of journal entries prepared by the Business Manager. System administrator responsibilities should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… 1, 2013 through October 31, 2014. Background The Ballston Spa Public Library is a municipal public library that … in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board … Ballston Spa Public Library Donations and Circulation Desk Cash …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mOpinion 2008-3
… § 176 [21]; see e.g . , 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). Except as … 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, … concisely stating the purposes and effect thereof ( id .). The abstract must be prepared by the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3DiNapoli Releases May State Cash Report
… The cash report focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major operating fund of the state. All Governmental Funds includes General, Special Revenue, …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-releases-may-state-cash-reportState Comptroller DiNapoli Releases Municipal & School Audits
… a one-year conditional discharge. Raquette Lake Union Free School District – Business Office Operations (Hamilton …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… cash receipts and establishes an inventory process for garbage bags and garbage disposal stickers. For access to state and local …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… Checking Account (GCA) for the purposes of short-term investments. This permits investment decisions to be made … for individual fund assets. Accounting for STIP Investments STIP investments managed by the Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipTown of Prattsville – Justice Court (2012M-243)
… the Town had two elected Justices, Robert Blain and Donald Olson, who shared a court clerk. For the audit period, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243II.4 Overview – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle. Standards are established in the following categories: Minimum … the State Finance Law prescribes the minimum reports that are required to be prepared on both a budgetary (cash) and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewControls Over Cash Advance Accounts (Follow-Up)
… little scrutiny and made recommendations to improve internal controls over these accounts. As of March 31, 2016, … Change Fund – $271,590; Petty Cash Fund – $40,000; and Confidential Fund – $1,500. Key Finding Parks made …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-followWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… in the Company’s financial system, without canceled check images, it could not be verified. Key Recommendations Revise … and receipts. Obtain and review canceled check images to ensure that all disbursements are proper. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andMinetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… of Minetto and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andTown of Attica – Town Clerk (2015M-210)
… Purpose of Audit The purpose of our audit was to determine if the Clerk properly accounted for all money received and … The purpose of our audit was to determine if the Clerk …
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)
… purposes, and whether Program employees were paid in accordance with established pay rates for the period … Lake Youth Recreation Commission was established in 1973 by the Towns of Ballston, Charlton and Glenville to …
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)
… the existing funds in the bail account. Review cash receipt documentation included with deposits for completeness …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… financial operations are conducted by the school’s Coordinator of School Operations. The School’s budgeted … and field study revenues. Monies received are held by the Coordinator of School Operations who also prepares the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61