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Erie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)

… The purpose of our audit was to review the District’s cash receipts and disbursements for the period January 1, … Adopt written policies and procedures related to cash receipts and disbursements. … Erie County Soil and Water …

https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursements

Comptroller DiNapoli Releases Municipal Audits

… to be conducted, are insufficient. In addition, monthly bank statements are not properly reviewed and the company treasurer is not required to perform bank reconciliations. Finally, the treasurer’s books are … operations. Specifically, the justice did not perform bank reconciliations, prepare monthly accountabilities, …

https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-audits

DiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year

… income tax receipts, according to the state monthly cash report  and a mid-year report  on revenue and spending … largely because of legal settlement dollars. “New York’s cash position continues to improve with higher-than-expected … of certain payments.  Other findings from the September cash report include: Personal income tax (PIT) receipts …

https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-year

DiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000

… Former Deputy Erie County Clerk Alexander McDougall was sentenced today to 1 1/3 to 4 years … the Erie County Comptroller’s Office conducted an internal audit of the Erie County Clerk’s Registrar Division and … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentenced

DiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft

… treasurer Samantha Hilchey was ordered to pay $16,281 in restitution at her sentencing Monday in Oakfield Town Court. Hilchey created direct withdrawals … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …

https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theft

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … are segregated. As a result, the administrative assistant records and deposits cash receipts, disburses moneys and …

https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1

Franklin County – Fiscal Stress (2013M-252)

… Franklin County is located in northeastern New York State and has a population of approximately 51,600. The County is … on appropriating significant amounts of fund balance and reserves to finance operations. The County’s enterprise infirmary fund was not self-sufficient, and therefore required subsidies from the general fund …

https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252

Broome County – Financial Condition (2013M-224)

… budgeted revenue shortfalls and, therefore, had to rely on short-term borrowings. The County did not maintain … sufficient cash flow, and reduce or eliminate reliance on short-term borrowing. Adopt budgets that include financing … expenditures with recurring revenues, and not rely on one-time revenue sources. … Broome County Financial …

https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224

Quogue 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-receipts

Town 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-5

City of Long Beach – Budget Review (B22-7-4)

… their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … the City Council overrides the tax levy limit. Based on the City’s historical overtime cost trends, the City’s …

https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4

Wyandanch Public Library – Oversight of Library Resources (2013M-399)

… 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town … the petty cash system or travel expenditures. The Library does not have a policy that describes when it is appropriate to provide meals or refreshments at …

https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399

City 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-2013m

Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)

… [ read complete report ] Purpose of Audit The purpose of our audit was to examine the Company’s internal controls …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operations

Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)

… Purpose of Audit The objectives of our audit were to review the Town’s internal controls over the Justice … January 31, 2015. Background The Town of Malone is located in Franklin County and has a population of approximately … to the Supervisor in 2014. Key Findings Justices did not properly segregate the cash receipt duties and did not …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015m

Town of Davenport – Financial Operations (2013M-62)

… discrepancies totaling $4,800 in the Supervisor’s cash receipt records, and found that the Supervisor paid … (OSC), as required. Because Board members did not request cash receipt and disbursement data or conduct an annual audit … Recommendations Segregate incompatible duties related to cash receipt and disbursement functions. Account for the …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62

Town 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

Town of Newfield – Selected Financial Activities (2013M-2)

… that all moneys disbursed were for proper town purposes. Cash was not reconciled, and had large unsupported … be kept in an accurate and complete manner. Require that cash per the accounting records is periodically reconciled to cash per the bank statement. Require timely and accurate …

https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2

State 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-0

IX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants

… of Federal funds or value of assistance for non-cash benefit programs, must be presented accurately since it … determine which Federal programs will be subject to CMIA (Cash Management Improvement Act), to calculate the CMIA … and to review the State's administrative and Federal funds cash management procedures for Federal funds. The annual …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awards