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Onondaga County Probation Department - Financial Operations (2018M-147)
… Audit Objective Determine whether internal controls over the Probation Department's (Department) collection, … payments to crime victims. Key Recommendations Review and update policies and procedures for the enforcement of County fees and ensure staff properly assess fees and monitor and enforce fee …
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)
… were properly audited prior to payment. Key Findings The Board has not adopted a cash disbursement policy. … Twenty-four claims totaling approximately $7,300, out of the 72 claims totaling approximately $524,000 in our sample, …
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-83Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… did not submit any documentation to show how funds from 10 cash advances totaling $19,997 were spent. The central … to support collections. Monitor the status of cash advances and prepare reconciliations to ensure funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
… an adequate audit of the Treasurer’s books is performed, in compliance with Company bylaws. Officials agreed with our …
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)
… $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-146IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… an audit disallowance, or any scenario where there is no new cash being posted to SFS, and an expenditure is being …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsOpinion 88-36
… v Boyle , _____ Misc 2d _____, NYLJ, June 24, 1988, p 28). After noting the constitutional prohibition of Article XIII, …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Town 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-428Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Purpose of Audit The purpose of our audit was to review internal controls over selected Village operations … with facsimile signatures of the Mayor and a Village Trustee, with neither official retaining custody of the … audit claims and not delegate those responsibilities to the Treasurer. The Village Treasurer should sign all …
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)
… with real property taxes, water and sewer charges, and State aid. Key Findings The Board and Supervisor did not … documentation of an annual Board audit of the Supervisor’s records. Key Recommendations Adopt written policies and …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… for portions of the Towns of Greenfield and Wilton in Saratoga County. The Company is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118DiNapoli: State Tax Collections Dip
… totaling $19.8 billion fell short of projections for New York state in the first quarter of the state’s fiscal … of $38.4 billion were $831.1 million below projections for the period, primarily because personal income tax … of the $238.6 million was paid to the Thruway Authority for various costs. The state spent just under $38 billion …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-tax-collections-dipDiNapoli Releases July State Cash Report
… $792 million from the General Fund to Capital Projects funds, up $566.9 million from the same period last year. In … projection for General Fund transfers to Capital Projects funds this year by $651 million and indicated these … focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major operating fund of the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-releases-july-state-cash-reportComptroller DiNapoli Releases Municipal Audits
… did not adopt written policies and procedures for cash receipts and disbursements, and did not adopt a travel … written contract. Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (Delaware and Ulster … to ensure that the treasurer properly records and reports cash disbursements and receipts. The treasurer prepares the …
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
… the town. Investigators determined Tarby made unauthorized cash withdrawals from town bank accounts, took cash back on checks made out to the town, and kept for himself cash paid to the town for scrap metal, fines and the sale of …
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
… Throughout the fiscal year, the State Comptroller and DOB monitor the flow …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationHornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… 2014. Background The Hornby Fire Company, Inc. is located in the Town of Hornby in Steuben County. The Company contracts with the Town to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mTown of Deerpark – Real Property Tax Collections (2017M-277)
… adequate controls over real property tax collections for the period January 1, 2016 through July 19, 2017. … population of approximately 7,900. Budgeted appropriations for 2017 totaled approximately $5.1 million. Key Findings The … The Town Clerk did not retain sufficient documentation for tax payments dates. The Town Clerk did not prepare daily …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Lake Placid Central School District – Investment Program (2023M-94)
… investment program. The Assistant Superintendent for Business, Finance and Support Services (Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94