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Community 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-93Village of West Haverstraw - Summer Program (2019M-146)
… did not deposit all funds intact. The Coordinator held cash to pay vendors and reimburse staff who purchased … $4,730 were not documented. These payments were made in cash and no receipts were provided at the time of service. …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Purpose of Audit The purpose of our audit was to assess the cash collection procedures at the Town's pool and skating … money to adequately document collections using the cash register, where applicable, and receipts in all other …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… of Audit The purpose of our audit was to determine if cash disbursements were properly approved and made for … and approved. … Maple Avenue Volunteer Fire Company 4 Cash Disbursements 2016M118 Greenfield Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… were $35.9 million. Key Findings Weaknesses exist in the cash collection procedures in the Recreation Department, … procedures for the acceptance, handling and recording of cash receipts. The Village and Library Boards should audit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mTown of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… our audit was to examine the Town’s internal controls over cash receipts and disbursements for the period January 1, … that include segregating incompatible functions over the cash receipts and disbursements where possible or implement …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Opinion 88-36
… You ask if a sheriff is personally responsible for cash shortages occurring in his department. You also ask if … employees of a sheriff's department can be held liable for cash shortages in department funds caused by their wrongful … necessary moneys to a proper account from unappropriated cash surplus, contingency funds or from other legally …
https://www.osc.ny.gov/legal-opinions/opinion-88-36DiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… "Also disturbing is the unknown whereabouts of $4,340 in cash from a Mother's Day raffle. I thank Genesee County … $16,281 for personal use through a variety of bank or cash transactions in 2012 and 2013. The probe also found that $4,340 in cash from a Mother's Day raffle was unaccounted for. The …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftState Comptroller DiNapoli Releases Municipal Audits
… have not adopted policies and procedures to ensure that cash receipt, cash disbursement and bank reconciliation duties are … result, the administrative assistant records and deposits cash receipts, disburses moneys and reconciles bank accounts. …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… reconciliations, prepare monthly accountabilities, deposit cash receipts in a timely manner, properly account for bail … Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts Auditors found that sheriff’s department … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsDiNapoli: 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 … called Open Book New York ( http://www.openbooknewyork.com/ ). … Tax collections of $382 billion through the first …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearDiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… Investigators found that in hundreds of instances cash was collected but not deposited. In most instances, the total amount of cash collected by one of the clerks was missing. The investigation uncovered that cash was deposited into McDougall’s personal bank account on …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedTown of Deerpark – Real Property Tax Collections (2017M-277)
… The Town Clerk did not prepare daily reconciliations of cash received to transaction reports or monthly bank … documentation showing tax payments dates. Reconcile daily cash reports to transaction reports and perform monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Company’s … in Steuben County. The Company contracts with the Town to provide fire protection services. The Company’s bylaws … The President did not sign vouchers or appoint members to an audit committee. The Treasurer did not prepare bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mLake Placid Central School District – Investment Program (2023M-94)
… did not: Solicit interest rate quotes or prepare monthly cash flow forecasts. Consider other legally authorized … from multiple financial institutions. Prepare monthly cash flow forecasts and consider legality, safety, liquidity …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… activities lacked adequate records and reports and cash was not safeguarded. The Treasurer paid bills without … The Committee should establish controls for handling cash at fundraising events, and ensure members responsible …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesTown of Richford - Town Clerk/Tax Collector (2019M-236)
Determine whether the Town ClerkTax Collector Clerk properly remitted and deposited money in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Monthly Cash Basis Report - April 2024
Monthly Transaction Report - April 2024
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-april-2024.pdfManaging Your Cash Flow Webinar Presentation
Print out presentation prior to webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/managing-cash-flow-07-24-19.pdfTown of Junius – Supervisor’s Records and Reports (2017M-168)
… with monthly reports that include an accounting of all cash receipts and disbursements, cash balances and budget-to-actual results for each fund. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168