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Town of Ithaca – Justice Court Operations (2021M-13)
… During the audit period, the Justices deposited 2,111 cash receipts totaling $306,770 and made 60 disbursements … totaling $318,091. We reviewed a sample of 556 cash receipts totaling $78,948 and all 60 disbursements …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13Town of Hancock – Justice Court Operations (2021M-6)
… However, monthly accountabilities were not performed and cash balances exceeded known liabilities by $3,436 as of June … any differences. Determine the source of unidentified cash balances. Justice Court officials agreed with our …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … better access to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Fire Chief Charged In Alleged $2,700 Gasoline Theft
… concluded that the Pennellville VFA failed to account for cash disbursements, that the treasurer lacked cash receipts for 261 deposits totaling $134,882, and that … Strengthen internal controls with specific guidance for cash receipts and disbursements; Train the treasurer to …
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
… A bank account may need to be opened and maintained by an agency for revenue … the minimum level necessary to meet these goals. Agencies have responsibilities pertaining to these accounts including … of any state officer or board. This includes, but is not limited to: agency revenue collection accounts, cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewDiNapoli Releases April State Cash Report
… percent from April 2015, according to the monthly state cash report issued today by State Comptroller Thomas P. … $549.1 million higher than last April 30. See the April Cash Report , or go to: … DiNapoli's office issues a state cash report every month identifying state revenues and …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-releases-april-state-cash-reportDiNapoli Releases July State Cash Report
… since the state budget was enacted, according to the July cash report released today by New York State Comptroller … than a year earlier. DiNapoli's office issues a state cash report every month identifying actual state revenues and spending from the prior month. The cash report focuses primarily on the General Fund and All …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… received from swap counterparties. 60455 DS Offset – Cash Defeasance Used when a State debt issuer (most likely a public authority) is using some excess cash on hand to defeasance some routine debt payment and offsetting the amount of cash the Authority would draw from the State by this amount …
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
… Treasury who will deposit the funds into the appropriate State bank account. Effective August 1, 2024, Treasury will … screens. Via Interoffice Mail Via U.S. Postal Service New York State Taxation & Finance Division of Treasury - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsREACH Academy Charter School - Cash Disbursements (2019M-130)
Determine if cash disbursements were properly accounted for, supported and approved.
https://www.osc.ny.gov/files/local-government/audits/pdf/reach-academy-charter-2019-130.pdfCity of Yonkers - Internal Controls Over Cash Collections (2018M-14)
Determine whether City officials effectively managed the City’s cash collection function.
https://www.osc.ny.gov/files/local-government/audits/pdf/yonkers-2018-14.pdfTown 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.pdfII.4.B Basis of Accounting – II. New York State Financial Accounting
… financial statements on three bases of accounting: cash, modified accrual and accrual. Financial statements … funds, component units and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For … prepares financial statements on three bases of accounting cash modified accrual and accrual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingGreenport Union Free School District - Bank Reconciliations (2019M-161)
… for the general fund bank account reflected the actual cash balance for 2016-17 and 2017-18. Key Recommendations … are reviewed monthly. Ensure that the recorded cash balances at month-end accurately reflect the actual bank …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Town of Morris – Justice Court Operations (2021M-66)
… manner. During the audit period, the Justice deposited cash receipts totaling $25,398 and made disbursements totaling $30,398. We reviewed a sample of 42 cash receipts totaling $7,307 and all disbursements totaling …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… it did not ensure there were proper controls over cash disbursements or ensure the Treasurer was performing her … whether there are any discrepancies between bank and book cash balances. The Treasurer has not filed the annual update … are proper District charges and to verify the District’s cash balances. File the delinquent AUDs with the Office of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… assignments away from their official station for at least 30 percent of the work year. In addition, Business Units may … situation changes and are not expected to travel at least 30 percent of the work year must return advances. Travel … assignments away from their official station for at least 30 percent of the work year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advancePittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… PPSI on Mobile Computing Devices and Extracurricular Cash Records …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveTown of Ripley – Town Clerk Collections (2024M-139)
… manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Claims for Individuals
… You can submit claims for individuals online or by mail. Search Enter your name in the Search for Individual box on our Search for Lost Money page. Submit Your Claim Online Select the item you wish to claim from the …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-individuals