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Union Fire Company #2 Inc. – Financial Operations (2012M-205)
… volunteer organization located in the Village of Ballston Spa, Saratoga County. The Board of Directors, which is responsible for the Company’s overall general and financial affairs, consists of the Foreman, 1st Assistant … Foreman, Recording Secretary, Financial Secretary, and Treasurer. For the fiscal year ended March 31, 2012, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205State Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Morris-Eaton Central School District , Oriskany Central School District and the Vestal Central School District . "In today's fiscal climate, budget … today announced his office completed audits of MorrisEaton Central School District Oriskany Central School District and …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsOpinion 2006-4
… “eligible letter of credit” issued as security for local government deposits and investments do not apply to an … “eligible letter of credit” issued as security for local government deposits and investments applies to an irrevocable … 1424, 1426, 1432). 2 As such, they do not fall within the definition of “bank” for purposes of acceptance of an …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Town of Adams – Justice Court Operations (2020M-163)
… and reported during our audit period. However: None of the Justices prepared monthly accountabilities or bank … by a total of $1,104. The Board’s annual audit of the Justices’ books and records is inadequate because it …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Contact Update for State Agencies
… and more. To help us reach the right individuals in a timely manner, we require designated staff in State … and employees responsible for State agency payroll. To get started, log in with your username and password. New York … mailbox below if you need assistance, including a username or password. OOO Contact Management …
https://www.osc.ny.gov/contact-updateArchived: Legislative Session 2015 –2016
… services and technology; clarifying the use of contracts let by another governmental agency; and clarifying the …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016XII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… the Post Office may return a check because of an incorrect address. Other times, a payee may request that a check be … or Cancelling a Refund Check Flow Chart . METHODS TO LOOK UP REFUND INFORMATION Look Up Stop Payment Request Status …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkComptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… today announced the sentencing of the former City of Mount Vernon Corporation Counsel Lawrence Porcari for abusing … a public official to engage in a scheme that defrauded the Mount Vernon Board of Water Supply of more than $300,000 to pay the personal legal expenses of the former Mount Vernon Mayor Richard Thomas and a public relations …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… Determine whether the Ridge Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the Treasurer’s fiscal duties. Key Findings The Board did not provide adequate oversight of the Treasurer’s fiscal duties and could not explain why …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165VII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… agencies must notify BSAO - Cash Management Unit via email at [email protected] . The bank name and bank … account number (last 4 digits) should be included in the email. The bank account will be marked as closed in Cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceSummitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… documentation to indicate the amount of money received at each fundraising event and did not always maintain adequate records to … adequate documentation of the amount of money collected at each fundraising event and the source of each bank deposit. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423DiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… Agent-in-Charge United States Department of Agriculture; Terry Harris, Special Agent-in-Charge, U.S. Department of …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeDiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… the proceeds to cash; and transferred $58,000 to his mother as purported repayment of a college loan. In April …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… policy. The Board does not periodically review the bank reconciliations and bank statements or compare canceled check images to approved … code of ethics and investment policy. Periodically review bank reconciliations and bank statements and compare canceled …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… reports submitted to the Board are not accompanied by bank statements or bank reconciliations. Records were incomplete because … the financial activity of the District. Perform monthly bank reconciliations and include these along with a copy of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Otisco Fire District – Financial Operations (2016M-415)
… of the Treasurer's records. The Treasurer did not present bank reconciliations and bank statements to the Board for review. Key Recommendations … as required by law. Ensure that the Treasurer submits bank reconciliations and bank statements monthly to the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… operations for the period January 1, 2015 through August 10, 2016. Background The Pittsfield Volunteer Fire … to support all financial activity or prepare monthly bank reconciliations. Key Recommendations Revise the bylaws … the Department’s financial activities and prepare monthly bank reconciliations for all bank accounts and provide them …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andTown of Hartford – Online Banking and Information Security (2016M-385)
… of our audit was to review online banking transactions and determine if the electronic financial information is … 1, 2015 through July 31, 2016. Background The Town of Hartford located in Washington County and has a population of approximately 2,270. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… example, the Board did not review the Treasurer’s monthly bank reconciliations and no one compared the financial activity recorded to the bank statements and/or cancelled check images on a monthly … more routine oversight, which includes reviewing monthly bank reconciliations, routinely comparing activity recorded …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialIX.12.G Check Clearance Patterns – IX. Federal Grants
… A “check clearance pattern” projects the amount subtracted from … the CMIA, the U.S. Treasury may require states to develop check clearance patterns for the purpose of: Timing the … A check clearance pattern projects the amount subtracted from a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patterns