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Village of Sloan – Clerk-Treasurer (2024M-109)
… [read complete report – pdf] Audit Objective Determine whether the Village of Sloan …
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)
… cash receipts and disbursements and performed her duties in accordance with statutes. Key Finding The Board engaged … cash receipts and disbursements and performed her duties in accordance with statutes …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Town of Hancock – Justice Court Operations (2021M-6)
… agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Town of Ithaca – Justice Court Operations (2021M-13)
… totaling $318,091. There were no recommendations as a result of this audit. … Determine whether the Town of Ithaca …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13DiNapoli Releases July State Cash Report
… opportunities to address a variety of needs, but it should not be used for ongoing purposes.” Total receipts …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportDiNapoli: Fire Chief Charged In Alleged $2,700 Gasoline Theft
… approach led to serious problems. By partnering with the New York State Police and Oswego County District Attorney … Royal, 54, admitted to DiNapoli’s staff and the New York State Police that he gassed up at the VFA pump and … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-fire-chief-charged-alleged-2700-gasoline-theftXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… and maintained by an agency for revenue collections, cash advances, or other authorized agency sole custody … approval, the Bureau of State Accounting Operations Cash Management Unit (BSAO CMU) will arrange for payment of … well as provide for the maximum utilization of the state's cash. It is also the intent of OSC to limit the number of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewDiNapoli Releases April State Cash Report
… to the monthly state cash report issued today by State Comptroller Thomas P. DiNapoli. The year-over-year decline is … (up $377 million primarily from federal sources). The General Fund ended April with a balance of $10.9 billion, … now accessible in Excel and Adobe formats. Since becoming Comptroller, DiNapoli has created several tools to allow the …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-releases-april-state-cash-reportIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on … and certain municipalities have issued debt to finance the acquisition, construction, and rehabilitation of State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1VII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… amount added to the printout, to DTF Treasury who will deposit the funds into the appropriate State bank account. … may be returned to the agency. Deposit Preparation: For a refund of appropriation document associated with a single … check, submit only the check and SFS printout. For a refund of appropriation document associated with multiple …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) Both the clerk-treasurer and her deputy were able to perform all cash disbursement functions and have full access rights to record financial transactions in the accounting system …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0Monthly Cash Basis Report - April 2024
Monthly Transaction Report - April 2024
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-april-2024.pdfManaging Your Cash Flow Webinar Presentation
Print out presentation prior to webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/managing-cash-flow-07-24-19.pdfTown of Morris – Justice Court Operations (2021M-66)
… deposited, disbursed, recorded and reported fines and fees in an accurate and timely manner. Key Findings The Justice … receipts totaling $25,398 and made disbursements totaling $30,398. We reviewed a sample of 42 cash receipts totaling … There were no recommendations as a result of this audit. Town officials agreed with our findings. … …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66Greenport Union Free School District - Bank Reconciliations (2019M-161)
… Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161II.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial … functions are financed). Under GAAP, the accrual basis of accounting shall be used for the government-wide financial … funds, component units and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… cash disbursements or ensure the Treasurer was performing her duties properly. The Board reviews the claims at biweekly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… Purpose of Audit The objectives of our audit were to determine if District officials … Pittsford Central School District is located in the Towns of Pittsford, Brighton, Mendon, Penfield and Perinton in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… advances up to $400 to employees whose duties require overnight assignments away from their official station for at … advances up to $400 to employees whose duties require overnight assignments away from their official station for at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceTown of Ripley – Town Clerk Collections (2024M-139)
… Our audit determined that the Clerk did not: Deposit 2023 tax collections totaling approximately $882,000 within … by New York State Town Law (Town Law) Section 35. Record 2023 tax collections totaling approximately $560,000 daily as …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139