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Town of Junius – Supervisor’s Records and Reports (2017M-168)
… July 21, 2017. Background The Town of Junius is located in Seneca County and has a population of approximately 1,500. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… distinct and separate from the Town of Plymouth, located in Chenango County. The District is governed by a five-member …
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
… financial institution that offered higher interest rates. Business officials did not develop and manage a comprehensive …
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
… and they must understand the consequences of the failure to meet these requirements. Your policy should specifically state what will occur in the case of improper claims for travel and conference … other things: Denial of reimbursement to employees who do not submit required and appropriate documentation of …
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
… 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-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 … 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-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 … 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-evaluationDiNapoli 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-reportDiNapoli Releases January State Cash Report
… New York state collected $126.6 billion in receipts from April through January, which was $582.3 … from the prior month. The cash report focuses primarily on the General Fund and All Governmental Funds. The General …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-january-state-cash-reportMonterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… Inc. is a not-for-profit organization incorporated in 1952. The Company, located in the Town of Orange in Schuyler County, has approximately 40 members. The Company …
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)
… evaluate the District’s controls over financial operations for the period January 1, 2011, to February 28, 2013. … members. The District’s general fund budget was $78,540 for the 2012 fiscal year. Key Findings The Board should … a result, the Board has not set appropriate expectations for District operations. For example, the Treasurer was …
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
… Soil and Water Conservation District and Yates County . “In today’s fiscal climate, budget transparency and … on appropriated fund balance that cannot be maintained in the future. In addition, town officials are unable ensure that all the …
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
… A former treasurer of the Morley Volunteer Fire Co., Cindi Perkins, pleaded … fraud and protecting taxpayer money is a priority of mine, and I thank St. Lawrence County District Attorney … checks to herself. The monies were a combination of payments from the Town of Canton and the Morley Fire …
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)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … 1, 2012 through August 31, 2013. Background The Village of Greenwich is located in Washington County and has a …
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
… Fund captures a fiscal and accounting entity with a … or meeting certain objectives in accordance with New York State law. Fund is required on all transactions. Fund is a … can be found on SFS Coach and submit it to helpdesk@sfs.ny.gov . Guide to Financial Operations REV. 04/06/2018 … Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accounting