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Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… not complete because the Treasurer had not reconciled the cash and bank balances. The Board does not perform, or … of the Treasurer’s records. While the Treasurer maintained cash balances showing increases and decreases for checking and saving accounts, he did not reconcile those cash balances to the monthly bank statement balances. Because …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mFishers Island Ferry District – Financial Operations (2016M-156)
… The Fishers Island freight agent’s duties related to cash receipts are not adequately segregated, collections … and duplicate prenumbered receipts are not issued for cash collected. District officials did not ensure that goods … for collecting, processing, recording and depositing cash receipts are adequately segregated or implement …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Town officials need to improve internal controls over cash management. Although the Board implemented a policy to segregate cash functions, the policy was inadequate and did not …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyChautauqua County – Financial Condition (2023M-111)
… review budget-to-actual reports and did not prepare cash flow analyses. Because officials were not monitoring … financial operations, the District had a growing negative cash balance totaling over $5 million as of December 31, … finances by reviewing budget-to-actual reports and cash flow analyses to prevent further decline in financial …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Opinion 89-56
… law or pursuant to a collective bargaining agreement, for cash incentive payments to employees who identify health care … to offer any employee who reports such a charge, a cash payment equal to one-half of the amount billed. You … rule authorization, a town could not make the proposed cash payment to employees who identify health care services …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Onondaga County Probation Department - Financial Operations (2018M-147)
… monitor and enforce fee collection. Establish adequate cash receipt and disbursement procedures. Disburse more than … and monitor and enforce fee collection. Establish adequate cash collection and disbursement procedures for restitution …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… prior to payment. Key Findings The Board has not adopted a cash disbursement policy. Twenty-four claims totaling … prior to payment. Key Recommendations Develop and adopt a cash disbursement policy to ensure all claims are subjected …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Tioga Central School District – Cash Management (2020M-83)
… increased by $215,120. Key Recommendations Prepare monthly cash flow forecasts that estimate available funds for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits were issued. Town of Throop – Oversight of the … complete timely bank reconciliations, or perform annual audits. Auditors determined code enforcement officers did not … P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsBroome County – Financial Condition (2013M-224)
… to finance operations has critically impacted the County’s cash flow. In December 2009, the County incurred a cash flow shortage in the general fund that required the … maintained to meet the County’s needs, provide sufficient cash flow, and reduce or eliminate reliance on short-term …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… the Districts controls over its budgeting practices and cash receipts process for the period July 1, 2011 through … that can provide reasonable assurance that thefts of cash receipts will be prevented or detected. We reviewed the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsFranklin County – Fiscal Stress (2013M-252)
… deficits, a declining fund balance, and a declining cash balance over the last four fiscal years (2009 to 2012). … 2013 to a position that the County did not have sufficient cash to pay its bills and other obligations when due, … in order to meet the County’s needs, provide sufficient cash flow, and avoid reliance on short-term borrowing. … …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Town of Pittstown – Records and Reports (2013M-5)
… $339,000 and $487,000 as of September 2012. In addition, cash on the Supervisor’s monthly reports did not agree with … with bank records, resulting in, for example, general fund cash being over-reported by $98,438 in 2011. The Board … which could have made them aware of differences between cash accounts and bank accounts and the numerous mispostings …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5City of Long Beach – Budget Review (B22-7-4)
… appears insufficient. City officials did not include cash flow projections with the proposed budget. Although not required, cash flow projections would provide officials with another … are in place to reduce the use of overtime. Develop cash flow projections as part of the annual budget. Review …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… committee when collecting and depositing funds, recording cash receipts and disbursements and paying Company bills. The … officials and staff on all financial operations, including cash disbursements, cash receipts, purchasing, credit card usage and claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsWyandanch Public Library – Oversight of Library Resources (2013M-399)
… oversight of the Treasurer, who did not deposit certain cash receipts and received payments that were not included in … Board did not provide for adequate controls over the petty cash system or travel expenditures. The Library does not have … to process payroll. Provide proper oversight of the petty cash system and travel expenditures. Develop a policy …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399State Comptroller DiNapoli Releases Municipal Audits
… been issued. Village of Broadalbin – Board Oversight of Cash Receipts and Disbursements (Fulton County) The board did not adequately monitor cash receipts and disbursements. The clerk-treasurer collected, deposited and recorded cash receipts and prepared and signed checks without adequate …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… financial condition and to examine internal controls over cash receipts from recreational activities for the period … and procedures over Department of Parks and Recreation cash collections. Key Recommendations Develop and monitor a …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mTown of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… 2014. Key Findings Justices did not properly segregate the cash receipt duties and did not provide oversight for receiving, depositing, recording and reporting cash receipts. Accurate and complete bail records were not … accrual records. Key Recommendations Segregate duties over cash receipts or establish appropriate compensating controls, …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… to the Supervisor, or perform a monthly accountability of cash to liabilities. The method of providing ambulance … disbursed to the Supervisor in a timely manner. Establish cash accountability by comparing recorded liabilities to available cash on a monthly basis. Consult with the Town’s legal …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receipts