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Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… 20, 2015. Background The Town of North Collins is located in Erie County and has a population of approximately 3,500. … including cash and fund balance accounts, during 2012 in an attempt to correct errors. As a result, improper … Recommendations Ensure that accounting records are kept in an accurate and complete manner and support annual and …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… and the President controlled seven accounts. Audit – or delegate someone to audit – and approve disbursements. For …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightSouth Seneca Central School District – Online Banking (2021M-164)
… officials improperly allowed a third-party administrator to access a District bank account. The Board’s online banking … practices and it assigns oversight responsibilities to an internal auditor. However, the District does not have … auditor and these responsibilities were not assigned to another employee. Bank agreements do not contain …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Former Village of Candor Mayor Pleads Guilty to Stealing From the Village
… Halstead regularly took cash out of the village’s bank account for his personal use. The withdrawals were recorded … often coincided with times that Halstead’s personal bank account was nearly empty or overdrawn. Halstead … and irregularly deposited money back into the village’s account in the amount of $19,302 over the course of six …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageAdult-Use Cannabis (AUC)
… revenue for counties and New York City into the same bank account in which sales tax distributions are deposited. … would like these funds distributed to a separate bank account should log into the Statewide Financial System (SFS) … OSCAUCDIST. If you do not have a SFS Vendor Self-Service account, contact the SFS Helpdesk at 855-233-8363 or through …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucOpinion 2000-5
… are not required by law to be paid into any other fund or account." Highway Law §141 contains requirements with respect … (i.e. town outside village) general fund to a section 141 account having the same tax base. Section 285-a authorizes … moneys from section 141 accounts into any other fund or account (see, e.g., 1984 Opns St Comp No. 84-60, p 76; 24 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5DiNapoli Encourages New Yorkers to Save for College
… who face college expenses to open a 529 College Savings account to start saving now to help with the costs of getting … expenses through the program in 2016. Once an account is opened it can be used for higher education … who face college expenses to open a 529 College Savings account to start saving now to help with the costs of getting …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-collegeComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… activities and documentation for the daily lottery account. Key Recommendations Verify that disbursements are … manages the financial activities of the daily lottery account, retaining all ticket stubs sold and maintaining …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsState Agencies Bulletin No. 308
… beginning April 1, 2002 OSC Actions Position Pool IDs: The account code for the position pool IDs will automatically be … Fiscal Year 2002 when the maximum effective date on the Account Code Table is April 1, 2002, unless a Budget Year is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Lewis County – Purchase Cards (2024M-41)
… card charges were properly approved, supported and for appropriate purposes. Key Findings We reviewed 366 … charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly … approved and supported and did not follow County policies. For example: Although prior approval is required by the …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Town of Rutland – Water and Sewer Charges (2025M-30)
… accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 and 2023, 80 … to provide guidance on water and sewer billings and account adjustments. No one independent of the billing …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Management of General School Funds (Follow-Up)
… had poor controls over its General School Fund (GSF) bank account. In addition, we concluded that the school principal … funds and that DOE’s guidelines had been ignored. The GSF account is used to deposit monies collected for …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followOnondaga County – Court and Trust Funds (2025-C&T-3)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings Although … established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Chenango County – Court and Trust Funds (2025-C&T-2)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Finding The … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Town of Danby – Audit Follow-Up (2022M-8-F)
… and collects fees for a variety of purposes, including marriage, dog and environmental licenses, and certified copies of marriage licenses. The Clerk is also responsible for …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fOneida County – Court and Trust Funds (2023-C&T-3)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds . Key Findings The … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings The … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… For State agencies that do not use the Billing module in SFS to create interagency bills, Hybrid Journal Entries may be … For State agencies that do not use the Billing module in SFS to create interagency bills Hybrid Journal Entries may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesVillage of Rhinebeck – Water Fees (2013M-311)
… local law, and the Board did not approve all customer account adjustments the Clerk made in the water accounting … to assess such charges. Approve all of the Clerk’s water account adjustments. Annually audit, or cause to be audited, …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311