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Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… not seek competition as required by the procurement policy for five professional service contracts totaling $2.8 million …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… audit of all claims prior to payment, unless allowed by Town Law to be paid prior to audit, to ensure they are …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… Purpose of Audit The purpose of our audit was to examine the cash receipts process for the … The Genesee Community Charter School, located in the City of Rochester, Monroe County, is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash … The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39II.4 Overview – II. New York State Financial Accounting
… Finance Law also requires the financial plan be presented for informational purposes on a GAAP basis. The GAAP-basis …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewOpinion 2008-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). Except as outlined above with respect to transfers …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3State Agencies Bulletin No. 1273
… Purpose To provide agency procedures for processing the payments. … with CSEA and PEF, employees are permitted in each year of the program to elect to cash out up to 120 hours of accrued Over40 Comp Time credits. For additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1273-2013-csea-and-pef-over40-comp-time-ii-cash-outTown of Prattsville – Justice Court (2012M-243)
… Purpose of Audit The purpose of our audit was to review internal … Court’s accounting system. Justice Blain had unidentified funds totaling $1,848 in his bank account that could not be …
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
… assets of the funds within the State’s General Checking Account (GCA) for the purposes of short-term investments. … that are made are recorded with an investment account code in Fund 70151. As investments mature or are sold, the STIP investments are reduced and the interest earned on these investments are recorded as revenue …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … of Funds (Broome County) The board did not ensure that all disbursements represented proper department expenses and … better access to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases May State Cash Report
… below last year’s levels. "The state brought in more money than expected in May because of strength in personal … Capital Projects funds, as well as funds from the federal government. The report is now accessible in Excel and Adobe … issues. These are easily accessible on his transparency website called Open Book New York ( www.openbooknewyork.com …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-releases-may-state-cash-reportState Comptroller DiNapoli Releases Municipal & School Audits
… (Madison County) The board and former supervisor did not ensure that disbursements were adequately supported and … board. Claims totaling $109,158 were improperly paid prior to board audit, and claims totaling $533,518 were improperly … paid, and one bookkeeper received $1,751 in additional pay with no evidence of approval. Town of Lincoln – Town …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Fire Company, Inc. is a volunteer organization located in the Town of Elma, Erie County. The Company, which provides … did not always deposit receipts and cash advances in a timely manner. Key Recommendations Properly approve … that fundraiser cash advances and receipts are deposited in a timely manner. … Jamison Road Volunteer Fire Company Inc …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management … and evaluate the operations and financial practices of the Clerk’s office for the period January 1, 2016 through …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… taxes for fire protection. Key Findings The Supervisor does not maintain timely or accurate accounting records for … the cash attributable to each individual fund. The Board does not receive all the financial information it needs to …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Chili - Financial Management and Cash Receipts (2019M-167)
… [read complete report - pdf] Audit Objective To determine whether the Board and Town officials adopted … budgets and effectively managed fund balance and reserves. To determine whether Town departments were properly …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… officials provided oversight of financial operations to ensure funds were safeguarded. Key Findings Company … did not provide oversight of financial operations to ensure funds were safeguarded. As a result, the former … was able to misappropriate $64,972 of Company funds from January 2016 through December 2019. The former Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Lynbrook Union Free School District – Special Programs (2016M-45)
… million. Key Findings The concentration of cash custody and recordkeeping duties gives the Director substantial … pertaining to the playground program were incomplete and inaccurate. Checks for the summer driver’s education … deposited in a timely manner. Key Recommendations Develop and adopt written policies and procedures for collecting, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… [read complete report – pdf] Audit Objective Determine whether the City of … process and software system were deficient, allowing for 916 unaccounted for receipt numbers. Large unreconciled accounts receivable …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Amity - Town Clerk (2018M-183)
Determine whether the Town Clerk (Clerk) properly accounted for cash receipts.
https://www.osc.ny.gov/files/local-government/audits/pdf/amity.pdf