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City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of approximately 35,000. … the interfund advances are repaid by the close of the year in which the loans were made. Establish formal, written …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits have been issued. Village of … Thomas P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0Franklin County – Fiscal Stress (2013M-252)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period January 1, 2009, to June 30, 2013. Background Franklin County is located in northeastern New York State and has a population of approximately 51,600. The County is governed by the County Legislature which is …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Broome County – Financial Condition (2013M-224)
… to February 21, 2013. Background Broome County, located in the central southern portion of upstate New York commonly … the general fund was spending more than it received in revenue until 2011 and 2012, when the general fund began … flat. While the County’s general fund seems to be in the early stages of recovery, the significant reliance and …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Orleans 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-105Onondaga County Probation Department - Financial Operations (2018M-147)
… controls over the Probation Department's (Department) collection, disbursement and enforcement of restitution, fees … assess County fees or adequately monitor and enforce fee collection. Establish adequate cash receipt and disbursement … staff properly assess fees and monitor and enforce fee collection. Establish adequate cash collection and …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Tioga Central School District – Cash Management (2020M-83)
… District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… for awards that are open for draws and returns via the Payment Management System (“PMS”) draw system. Please note … PMS, and if the intent is for a refund to be issued separate from the normal draw process, this needs to be … any transaction that would bill against the award. REGULAR PAYMENT VOUCHER To generate an electronic refund of federal …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsVillage of West Haverstraw - Summer Program (2019M-146)
… Objective Determine whether the Board ensured that summer program (Program) collections were properly accounted for, receipts … were properly supported and audited. Key Findings The Program Coordinator (Coordinator), who deposited receipts for … Determine whether the Board ensured that summer program collections were properly accounted for …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… activities lacked adequate recording and reporting and cash was not safeguarded. The Board-required audit of the … The Board should establish controls for handling cash at fundraising events, create fundraising reports, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… extra-classroom activity funds were adequately safeguarded and collections and disbursements were properly accounted for. Key Findings Collections totaling $26,598 for 10 … extraclassroom activity funds were adequately safeguarded and collections and disbursements were properly accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mFranklin-Treadwell Fire District – Disbursements (2021M-16)
… The Treasurer processed 55 electronic transfers and 10 cash withdrawals totaling $856,347 without Board oversight. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Town of Mooers - Cash Management (2020M-36)
… to initiate corrective action. Appendix B includes our comment on an issue that was raised in the Town’s response …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36DiNapoli: State Tax Collections Dip
… $19.8 billion fell short of projections for New York state in the first quarter of the state’s fiscal year (SFY), a … on a cautionary note,” DiNapoli said. “While it’s early in the year and tax collections may improve going forward, … primarily because of a $1.8 billion pension payment made in April that was paid later during SFY 2015-16. Other …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-tax-collections-dipDiNapoli Releases July State Cash Report
… same period last year, according to the July state cash report issued today by State Comptroller Thomas P. DiNapoli. … lower than a year earlier. To access the monthly cash report for additional detail, go to … . DiNapoli's office issues a state cash report every month identifying state revenues and spending …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-releases-july-state-cash-reportComptroller DiNapoli Releases Municipal Audits
… budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli & James: Former Throop Supervisor Pleads Guilty to Stealing $11,000 From Town
… Letitia James and the New York State Police announced. William Tarby pleaded guilty to Grand Larceny in the Fourth … pay full restitution and cannot seek public office again. “William Tarby exploited his position with the town to pay off … basic trust that New Yorkers put in them,” James said. “William Tarby stole from the people he was elected to serve, …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-james-former-throop-supervisor-pleads-guilty-stealing-11000-townII.3.D Evaluation – II. New York State Financial Accounting
… year, the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial plan projections. The State Comptroller is required under Section 8 of the State Finance Law to issue monthly, quarterly, and … fiscal year the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationOpinion 96 - 14
… of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- Approval of … (consideration $100 or less) -- Purchases and Sales (community college purchasing from hardware store owned by … §§801, 802(2)(e): A member of the board of trustees of a community college would have a conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Lake Placid Central School District – Investment Program (2023M-94)
… investment program. The Assistant Superintendent for Business, Finance and Support Services (Assistant … and District officials did not: Solicit interest rate quotes or prepare monthly cash flow forecasts. Consider other … Key Recommendations Periodically solicit interest rate quotes from multiple financial institutions. Prepare monthly …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94