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Comptroller DiNapoli Releases School District Audits
… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. REACH Academy Charter School …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Town of Mamakating – Records and Reports (2015M-164)
… 2014 erroneously totaled more than $1.2 million because cash balances for the town-outside-village general and … the 2014 annual financial report correctly showed reserved cash that agreed with the Town’s reserve fund balances, the … or record town-outside-village general and highway fund cash balances in the accounting records. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Comptroller DiNapoli Releases Municipal Audits
… town clerk and justice. Village of Atlantic Beach – Cash Disbursement (Nassau County) The board did not audit … identified seven instances when the composition of total cash and checks recorded in the system did not agree with the composition of total cash and checks deposited. Auditors identified a total cash …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsDivision of Housing and Community Renewal Bulletin No. DH-42
… Purpose To inform agencies of the procedures for the payment of the Over 40 Compensatory Time II Cash Out for eligible employees. Affected Employees Employees in … Earnings Begin Date: Last day of pay period being paid or the last day the employee is in Active status if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-42-2009-csea-pef-and-rrsu-over-40-compensatory-time-iiState Agencies Bulletin No. 935
… Purpose To inform agencies of the procedures for the payment of the Over 40 Compensatory Time II Cash Out for eligible employees. Affected Employees Employees in … Earnings Begin Date: Last day of pay period being paid or the last day the employee is in Active status if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/935-2009-csea-pef-and-rrsu-over-40-compensatory-time-ii-cash-outComptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Niagara … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Fire District – Controls Over Financial Activities (Oneida County) The treasurer generally maintained adequate financial … 2013. Village of Clinton – Financial Management (Oneida County) The village board has not provided sufficient … Elba Fire Department – Controls Over Financial Activities (Genesee County) The board did not provide adequate oversight …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Fire District – Controls Over Financial Activities (Oneida County) The treasurer generally maintained adequate financial … 2013. Village of Clinton – Financial Management (Oneida County) The village board has not provided sufficient … Elba Fire Department – Controls Over Financial Activities (Genesee County) The board did not provide adequate oversight …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… local governments and school districts to pay for the actual and necessary expenses of travel, meals, lodging, … local government or school district. The governing board must, by resolution, give prior authorization for conference … The law 6 also provides that conference travel must be for official business and must be made utilizing a cost-effective …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesComptroller DiNapoli Releases Municipal Audits
… that the council did not adopt policies that address how compensatory (comp) time will be authorized, earned and … that the recreation department did not receipt and remit money in a timely manner. For remittances made in May 2018 … permissive referendum. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… and that purchases were made in accordance with the procurement policy. The village’s procurement policy is outdated and the current process does … are correct. Hauppauge Fire District – Mandatory Training and Procurement (Suffolk County) Three of the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Saugerties 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-77Investing and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdfInvesting and Protecting Public Funds Webinar Presentation
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-19-2022.pdfSidney 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-financialHermon-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-35Ballston 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-2015mCopenhagen 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-activitiesDiNapoli 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-reportChenango 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-disbursements