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Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… our audit was to evaluate the Town’s financial operations for the period January 1, 2011, through December 31, 2012. … 2012 budgeted operating expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key Findings The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… January 1, 2013 through June 30, 2014. Background The North Patchogue Fire District is located in the Town of … North Patchogue Fire District Fuel Inventory and Cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mTown of Hague – Departmental Cash Receipts (2014M-320)
… April 30, 2014. Background The Town of Hague is located in Warren County and has a population of approximately 700. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-hague-departmental-cash-receipts-2014m-320DiNapoli Releases July State Cash Report
… State tax collections through July were $479.5 million lower than collections for the same period last year, primarily reflecting lower … July 31, primarily because of settlement revenues, which were approximately $2.8 billion more than initially … State tax collections through July were $4795 million lower than collections for the same period …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportComptroller DiNapoli Releases Municipal Audits
… Facility , City of Long Beach , Oneida Public Library , Village of Quogue and the Shelby Volunteer Fire Company . “In … payroll reports before disbursing payroll checks. Village of Quogue – Justice Court (Suffolk County) The … Control Facility City of Long Beach Oneida Public Library Village of Quogue and the Shelby Volunteer Fire Company …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an … or persons receiving moneys shall be deposited in a bank or trust company approved by the State Comptroller. Upon … It is also the intent of OSC to limit the number of state bank accounts and the services provided to the minimum level …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… Agencies must obtain preapproval by e-mailing Treasury-Accounting@tax.ny.gov with the amount of the cash deposit and … page from the Voucher Entry screens to Treasury.Mailbox.Accounting[email protected] . For bulkload agencies a hardcopy … New York State Taxation & Finance Division of Treasury - Accounting 110 State Street, 2nd Floor Albany, NY 12207 New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsDiNapoli Releases April State Cash Report
… New York state collected $8.2 billion in taxes during the first month of the 2016-17 fiscal year, a … as a result of weaker financial market performance in 2015 than in 2014. "April tax receipts were in line with more … New York state collected $82 billion in taxes during the first month of the 201617 fiscal year a …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-releases-april-state-cash-reportDiNapoli: Fire Chief Charged In Alleged $2,700 Gasoline Theft
… Fireman’s Association (VFA) Fire Chief Duane Royal was charged with grand larceny Sunday for allegedly stealing … P. DiNapoli. “Once again we see another alleged crime that was easily prevented by proper oversight,” DiNapoli said. … truck for his personal business as a process server. He was charged with grand larceny in the fourth degree, a class …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-fire-chief-charged-alleged-2700-gasoline-theftIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on … payments from the State in an amount equal to the debt service on the debt issued by the authority or municipality. Use of debt service expenditure accounts for expenditures chargeable to … Debt service includes the payment of principal and interest on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in … May 2022. These improper disbursements went unnoticed for years because the Board did not review bills (claims) …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Land Bank’s monitoring of the Subcontractor’s performance for the period July 1, 2014 through June 9, 2016. Background … a seven-member Board of Directors, entered into a written agreement with the not-for-profit Rochester Housing … adequately monitor cash disbursements or profits from the sale of rehabilitated homes. There is no formal process to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceVillage of Sloan – Clerk-Treasurer (2024M-109)
… – pdf] Audit Objective Determine whether the Village of Sloan (Village) Clerk-Treasurer recorded and reported … provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may have made financial decisions with inaccurate and out-of-date financial information. Specifically: Collections …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109DiNapoli Releases Review of First Quarter State Revenue Collections
… the first quarter of the state’s fiscal year 2014-15 were $1.3 billion higher than Division of the Budget (DOB) … results found that year-to-date tax collections were $632.3 million, or 3.3 percent, lower than collections … through the first quarter of the states fiscal year 201415 were $13 billion higher than Division of the Budget …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsDiNapoli Releases December State Cash Report
… million higher than the Division of the Budget’s (DOB) latest projections, according to the monthly state cash … collections of $54.4 billion were $3.8 million over the latest projections (released Jan. 13) and nearly $2.7 billion … of $12.7 billion, which was $32.1 million higher than the latest Financial Plan projection, nearly $5.5 billion higher …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-december-state-cash-reportDiNapoli: Former Erie County Deputy Clerk Arrested for Stealing More Than $200,000 From County
… our citizens trust their public officers. That is why it was important for the Erie County Sheriff's Office to conduct … slips for the Clerk’s Office every business day. McDougall was responsible for reviewing each deposit slip and … Office collected money during the examination period, cash was collected but not deposited. In most instances, the total …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-erie-county-deputy-clerk-arrested-stealing-more-200000-countyComptroller DiNapoli Releases Municipal Audits
… process with minimal oversight. As a result, the clerk was able to manipulate court records and admitted to … amount charged for late balances has not been approved and was not charged in the proper billing quarter. Town of … contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1DiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000
… a false instrument for filing for stealing over $320,000 in county funds, State Comptroller Thomas P. DiNapoli, Acting … charge. For more than four years, he used his position in the Clerk’s Office to steal a significant sum of money from the residents of Erie County. In addition to uncovering this brazen theft, I want to …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-erie-co-da-keane-and-erie-co-sheriff-garcia-former-erie-county-deputy-clerk-pleads-guiltyVillage of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… with statutes. Key Finding The Board engaged the services of a Certified Public Accountant (CPA) to perform duties that …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Town of Ithaca – Justice Court Operations (2021M-13)
Determine whether the Town of Ithaca Town Justices collected deposited disbursed recorded and reported fines and fees in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13