Search
Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… several million dollars throughout the audit period for cash flow purposes. As of June 4, 2014, the State owed the … and fund balances to ensure that the District has adequate cash flows. Actively work with the State Education Department … is paid in a timely manner. Consider using the available cash resources in the debt service fund to pay for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364DiNapoli Releases State Cash Report
… Enacted Budget Financial Plan, according to the monthly state cash report issued today by New York State Comptroller Thomas P. DiNapoli. The General Fund …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-reportManagement of Cash and Investments
… benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA is … and capital needs. We identified $92.1 million maintained in funds and bank accounts that could have been factored into … have a written plan for meeting the objectives set forth in its investment guidelines. Key Recommendations Routinely …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsDiNapoli Releases August Cash Report
… August projections, according to the monthly state cash report issued today by State Comptroller Thomas P. … period was $473.2 million below projections. “The state’s cash position has improved further in recent months, largely … Financial Plan projection. Other findings from the August cash report include: Personal income tax receipts through the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportDiNapoli Releases April Cash Report
… was $11.6 million lower than Enacted Budget projections. Payments made in association with tax filing extensions made …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-releases-april-cash-reportDiNapoli Releases July Cash Report
… than originally forecasted, according to the monthly state cash report issued today by New York State Comptroller Thomas … since April remains strong. Other findings from the July cash report include: Consumption and use tax collections … and was in line with the latest projections. The July cash report can be found here: …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportDiNapoli Releases State Cash Report
… in May were stronger than projected, with collections for the fiscal year now $142.3 million higher than … be used to fix New York’s crumbling infrastructure or for other non-recurring purposes and not to support ongoing … May tax receipts were $166 million higher than projections for the month, but were 4.6 percent lower than a year ago, …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-state-cash-reportVII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… to the advance account must be used and can be viewed on the NY_AP_CASHADV_AUTHORIZED_LIMIT public query. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverOpinion 2008-6
… 1, 2000 from 261 to 238, and again changed to 234 on June 1, 2001. Both changes resulted in a lowering of the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6CUNY Bulletin No. CU-596
… Purpose To provide agencies instructions for processing the rate increases, lump sum cash payments and adjustments for miscellaneous earnings. Affected Employees CUNY employees … the period of 5/14/2010 through 7/10/2019 and provides for four retroactive salary increases effective 11/14/2013, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-596-cuny-retroactive-rate-increases-and-lump-sum-cash-paymentTown of Amity - Town Clerk (2018M-183)
… as required. Key Recommendations Record, deposit and remit all real property taxes and fees intact and in a timely …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Franklin-Treadwell Fire District – Disbursements (2021M-16)
… The Treasurer processed 55 electronic transfers and 10 cash withdrawals totaling $856,347 without Board oversight. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Town of Mooers - Cash Management (2020M-36)
… from multiple financial institutions. Prepare monthly cash flow forecasts that estimate available funds for …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36North 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 … audit of all claims before the Treasurer makes payment. … 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 Rossie – Records and Reports and Cash Disbursements (2013M-168)
… the records of all Town officials and employees who handle cash are properly audited on an annual basis. The Board has … on file. … Town of Rossie Records and Reports and Cash Disbursements 2013M168 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168XIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… agency must obtain authorization from the OSC Bureau of State Accounting Operations Cash Management Unit (BSAO CMU) to establish a new bank account through a request in writing. Upon receipt … Management Unit 110 State Street - 9th Floor Albany, New York 12236 Banking Services Unless specifically approved by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsHannibal Fire Company – Misappropriation of Funds (2023M-59)
… of Directors (Board) established adequate controls over cash disbursements. Key Findings The Board did not establish basic internal controls over cash disbursements. As a result, the former Treasurer was … May 2022. Use a Company credit card to make 794 personal cash advances totaling approximately $334,900 and personal …
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)
… corporation created in 2013 to facilitate, manage and implement designated community development projects or … of grants to acquire, perform environmental remediation and rehabilitate vacant homes for affordable owner-occupied … homes. There is no formal process to ensure a thorough and proper audit of claims is conducted prior to payment. Key …
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)
… report – pdf] Audit Objective Determine whether the Village of Sloan (Village) Clerk-Treasurer recorded and reported financial … deposited within 10 days, as required by New York State Village Law Section 4-408. The cash balances reported on the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… Village Clerk-Treasurer (Clerk-Treasurer) properly managed cash receipts and disbursements and performed her duties in … performs duties such as maintaining general ledger cash accounts as required. Village officials generally agreed … whether the Village ClerkTreasurer properly managed cash receipts and disbursements and performed her duties in …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202