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Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… Purpose of Audit The purpose of our audit was to examine the District’s oversight of financial activity for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211State Comptroller DiNapoli Releases School District Audit
… audit was issued. Groton Central School District – Cash Management (Cayuga County, Cortland County and Tompkins … quotes to maximize interest earnings and prepare monthly cash flow forecasts. Find out how your government money is …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditFailing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… authorized official travel. "Set-off" of unreturned cash advances for conference expenses against an employee’s … 11 requires that if an employee fails to return an excess cash advance, the employer must deduct the amount of the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresIX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… or return of federal funds to the US HHS due to: Excessive cash balances on deposit that are not needed for program … adjustment that results in an increase in federal fund cash that will not be immediately disbursed for program … submits the voucher, the agency MUST first ensure the cash related to the refund has been posted in SFS. In some …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsCity of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-city-2017-sherrill.pdfHamburg Central School District - Continuing Education (2019M-11)
Determine whether the District’s continuing education cash receipts are properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/hamburg-2019-11.pdfMeridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
Determine whether Department officials established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/meridale-department.pdfDiNapoli: 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 year (SFY), …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-tax-collections-dipComptroller 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 … 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/2014/08/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
… Law to issue monthly, quarterly, and annual budgetary (cash) basis reports to the Legislature. These reports contain … funds). Additional information about the budgetary (cash) basis reports can be found on OSC’s website at: … and issue quarterly financial plan updates on both a cash and GAAP basis of accounting to the State Comptroller …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationDiNapoli Releases July State Cash Report
… the same period last year, according to the July state cash report issued today by State Comptroller Thomas P. … billion lower than a year earlier. To access the monthly cash report for additional detail, go to … website called Open Book New York ( www.openbooknewyork.com ). … State tax collections totaled $242 billion over the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-releases-july-state-cash-reportDiNapoli Releases January State Cash Report
… than initial projections, according to the monthly state cash report issued today by New York State Comptroller Thomas … DiNapoli's office issues a state cash report every month identifying state revenues and … website called Open Book New York ( www.openbooknewyork.com ). … New York state collected $1266 billion in receipts …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-january-state-cash-reportMonterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… made purchases, paid bills, wrote checks, and made ATM cash withdrawals for personal purposes with no oversight. As … father-in-law, and their related businesses, and made ATM cash withdrawals of Company funds. Additionally, the Fire … personal vehicle. These personal purchases, payments, and cash withdrawals totaled $113,098. We identified another …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… had $585,045 (or 99 percent of the District’s total cash on hand) in cash deposits and certificates of deposits at the credit … the Board with monthly account balances of the District’s cash deposits and temporary investments. Prior to the current …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… clearly stated or titled. Yates County – County Clerk Cash Receipts (2015M-223) The clerk maintains accurate … has not established written policies and procedures for cash receipts and cash receipt duties are not adequately segregated. … New York …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Morley Fire Company Treasurer Pleads Guilty to Stealing Over $16,000
… for the fire company from 2016 to 2019, made unauthorized cash withdrawals, failed to deposit fire company funds, made … company’s finances, made more than $16,000 in personal cash deposits soon after similar cash amounts were paid to the Morley Volunteer Fire Co. Bank …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-former-morley-fire-company-treasurer-pleads-guilty-stealing-over-16000Village of Greenwich – Justice Court Operations (2014M-023)
… not compare the reconciled bank balance with her manual cash records. The Court issues receipts for fines, fees and … in a timely manner. The Justice should maintain adequate cash records so that the cash balance can be compared to the reconciled bank balance …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… by business unit. Where transactions entered by users do not balance by Fund, system-generated entries will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingIX.12.C State Responsibility – IX. Federal Grants
… state agencies. However, on rare occasion inefficient cash management practices by one or more state agencies may … for purposes of identifying opportunities to improve state cash management practices and reduce such liabilities. In … to work closely with OSC and DOB in addressing any agency cash management weaknesses identified. State interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibility