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Town of Owego Fire District – Board Oversight (2013M-26)
… The payroll vendor has access to a District bank account with a significant amount of District cash. District officials could not account for more than 50 percent of fuel delivered to two of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain journals, … existed between bank records and her checking and savings account registers. The Board did not adopt an annual budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which provides …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Allegany Engine Company , Columbia County and the Town of Tuxedo . “In … is being spent appropriately and effectively.” Allegany Engine Company – Controls Over Financial Activities …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Town of Wayne – Justice Court (2013M-52)
… Purpose of Audit The purpose of our audit was to examine the financial … 2012. Background The Town of Wayne is located in Steuben County and has a population of approximately 1,000. The Town … to review on a monthly basis. Ensure that signed receipts are issued for all collections. Ensure that the Court …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Controls Over Cash Advance Accounts
… issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., confidential, patient, … was authorized to have three advance accounts for Travel Advance, Confidential and Petty Cash with a total …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… whose duties require overnight assignments away from their official station for at least 30 percent of the work year. In addition, Business Units may advance funds to an employee for a … must ensure that any money that was advanced and not used is returned by the traveler. The Business Unit is also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceState Comptroller DiNapoli Releases School District Audits
… In addition, the district did not have systems in place to account for textbooks purchased for and loaned to nonpublic school students and cannot account for all textbooks purchased and loaned to those …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsRichland Fire District – Board Oversight (2016M-374)
… Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was placed in the District’s … and commingled with the District’s other funds. An annual foreign fire insurance report has not been filed with OSC for … not adopted a code of ethics. Key Recommendations Deposit foreign fire insurance money in a separate bank account so it …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… not monitor or periodically reconcile the athletic event ticket inventory to account for the number of tickets sold. Key Recommendations Adopt formal written … events. Monitor and periodically reconcile athletic event ticket inventory to account for the number of tickets sold. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveSkaneateles Central School District – Records and Reports (2015M-154)
… they were advanced. Key Recommendations Reconcile all bank account cash balances to the general ledger cash account balances each month and provide reconciliation …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Town of Lincoln - Town Clerk (2023M-31)
… of Lincoln (Town) Town Clerk (Clerk) properly accounted for, deposited, reported and remitted collections. Key Findings The former Clerk did not properly account for, deposit, report or remit collections. When receipts are … do not have assurance that all collections are accounted for, and money could be lost or misappropriated. For example, …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Town of Butler – Highway Asset Accountability (2024M-115)
… may be unaccounted for. The diesel fuel log, maintained by the Superintendent was not accurate and up to date. … diesel fuel was used properly, stolen or caused by a leak in the in-ground storage tank. Key … to ensure they are properly accounted for and safeguarded by maintaining detailed records, conducting periodic physical …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Jefferson County – Court and Trust Funds (2022-C&T-6)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2019 through September 7 2022
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Putnam County – Court and Trust Funds (2024-C&T-2)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Yates County – Court and Trust Funds (2025-C&T-1)
Our objective was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1 2022 through December 31 2024
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… containers. 31021 Uncashed Pari-Mutuel Tickets Uncashed winning tickets. 31022 Uncashed OTB Tickets Uncashed winning tickets. 31023 Unclaimed Lottery Tickets Uncashed winning tickets. 31041 Uncashed … corporation to a for-profit corporation status. 32405 Lottery Tickets Lottery games ticket sales. 32406 Video …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsInvestment Standards
… – Relates to investment standards for investments of the New York State college choice tuition savings program and the New York achieving a better life experience (ABLE) savings account program. Memo Bill …
https://www.osc.ny.gov/legislation/investment-standardsIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… agency in the applicable draw system. If the award is open in the federal draw system, and OSC draws on your … through the federal draw system, and if the intent is for a refund to be issued separate from the normal draw process, … on the check remittance, indicating to the federal agency what award the refund applies to. Payment Note Box on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryOpinion 89-42
… This opinion represents the views of the Office of the State Comptroller at the time it was … issued in book-entry form, which are registered in the name of the village, under the "Treasury Direct" program. … Section 357.21 of the regulations contains provisions for registration of securities and provides, that, except in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-42