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Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … receipts. The Library does not have procedures in place to record all receipts at the time of collection and …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over cash …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… Purpose of Audit The purpose of our audit was to examine Board oversight of Commission operations and the … joint activity which provides recreation and youth service to approximately 190 children residing in the Towns of Hadley … Findings The three towns did not enter into an agreement to govern the Commission or establish policies or procedures …
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 the … Control Facility provides waste treatment to the Villages of Carthage and West Carthage, Jefferson County, and is …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsVillage of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that receipts were … duties or establish sufficient compensating controls to provide additional oversight of her work. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… year. Key Findings When the third-party payroll services vendor finalizes the payroll, it directly withdraws the money … regularly reviews them. Key Recommendations Work with the vendor to arrange for payroll checks to clear against the … bank account and pay the payroll service fee to the vendor by check using their regular bill-paying process. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Village’s procedures over the collection of cash receipts for trash bag sales and the summer recreation program to … and examine the Board’s oversight of Village operations for the period June 1, 2013 through April 14, 2015. … or causing to be audited, the annual Treasurer’s financial report. Ensure that the Board minutes contain a resolution …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… policy, close any improper accounts and ensure that all funds are deposited and invested as authorized by statute. …
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)
… provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …
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-disbursementsTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… of Audit The purpose of our audit was to review the Town’s operating budgets and disbursements for the period January 1, … and has approximately 1,400 residents. The Town provides water, highway and general government services to its … balance. As a result, he developed a budget for 2013 with revenue estimates that were based on the prior year’s actual …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Comptroller DiNapoli Releases November Cash Report
… and were $516.8 million or 23.4 percent higher than for the same period a year earlier. All Funds receipts … totaling $31.8 billion were $1.8 billion over last year for the same period. All Funds spending of $90.9 billion … $3.3 billion or 3.8 percent from last year. Spending for local assistance programs totaled $66.2 billion and was …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … wages, with $2.2 million, or 72 percent, paid to the police department. Because the police department's management …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… audits of the Ballston Spa Public Library , Bovina Fire District , Brighton Memorial Library , Village of Cape … , Commack Public Library District , Galen-Clyde Joint Fire District , City of Geneva , Town of Malone , Village … and effectively.” Ballston Spa Public Library – Donations and Circulation Desk (Saratoga County) The board …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… that were communicated confidentially, officials did not disable unnecessary network user accounts or revoke … network administrative access. The district also did not disable application user accounts or properly restrict … such as auditing all claims and reviewing bank statements and canceled check images. … New York State …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… of Audit The purpose of our audit was to determine whether Company officials ensured that the Treasurer was properly accounting for cash receipts and disbursements for the period January 1, 2013 through May … Company is a volunteer organization that is located in, and provides fire protection services for, the Town of Union …
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)
… Fire Company is located in Town of Minetto, Oswego County and provides fire protection services to the Town of Minetto and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of Directors and has approximately 25 active members. Budgeted …
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)
… did not issue press-numbered duplicate receipts for all cash collected, accurately record all transactions or deposit cash receipts intact. The Board did not perform an annual … books and records, as required by statute. There was a cash shortage of $1,401 in the Clerk’s office. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210Controls Over Cash Advance Accounts (Follow-Up)
… Parks needs their advance accounts and whether the money is properly accounted for and used for appropriate business …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-followBurnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… activities were properly recorded and reported, whether cash collections were deposited and cash disbursements were for appropriate summer recreation … should issue press-numbered duplicate receipts for any cash, checks or money orders received. The Board should …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activities