Search
Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Opinion 2004-8
… §10: A village may not establish a reserve fund for direct cash reimbursements by the village for health care benefits … may supplement medical insurance coverage by direct cash reimbursements for specified non-covered health care … municipal corporation of a reserve fund for direct cash reimbursements to officers and employees for health care …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8DiNapoli: January Tax Collections Fall Short
… Tax (PIT) collections, according to the January state cash report released today by State Comptroller Thomas P. … projections this week. Other findings from the January cash report include: Consumption and use tax collections … year at the same time. DiNapoli's office issues a state cash report every month identifying actual state revenues and …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortDiNapoli: Former Riverside Treasurer Embezzles $80K
… purchases, according to an audit released today by State Comptroller Thomas P. DiNapoli. The former treasurer – Kristina Johnson – was arrested in November by New York State Police based on information provided by DiNapoli’s …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kComptroller DiNapoli Releases Municipal Audits
… by controlling expenditures. Essex Fire District #2 – Cash Disbursements (Essex County) The board does not provide adequate oversight of the district’s cash disbursements. The treasurer did not prepare monthly … tax levy limit. Stony Creek Volunteer Fire Company – Cash Disbursements (Warren County) The board did not …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… in a timely and accurate manner. Auditors identified a cash shortage of $23,838 during this former clerk’s tenure. … and fundraising records were not maintained. Petty cash funds were not properly overseen or accounted for, and … During the audit period, the justices deposited 2,111 cash receipts totaling $306,087 and made 60 disbursements …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsMcLean Fire Department - Financial Operations (2018M-40)
… that resources were properly safeguarded. Key Findings Cash controls over fundraising activities need to be improved … For money collected at fundraising events use: cash reporting forms to document and certify revenue …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Plymouth Volunteer Fire Department – Missing Funds (2014M-50)
… by a Board consisting of four officers, is located in Chenango County and provides fire protection services to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Wyoming County – Selected Financial Activities (2015M-94)
… County officials have not adopted comprehensive written cash receipts policies and procedures. Key Recommendations … a competitive process. Adopt comprehensive written cash receipts policies and procedures. … Wyoming County …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Village of Afton – Board Oversight (2018M-28)
… determine whether the Board properly managed fund balance, cash receipts and disbursements, and water rents for the … did not provide proper oversight of the Clerk-Treasurer’s cash receipts and disbursements responsibilities. The Board …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Saranac Central School District – Investment Program (2023M-89)
… not: Solicit interest rate quotes, and Prepare monthly cash flow forecasts to estimate funds available for investment. Key Recommendations Prepare monthly cash flow forecasts that estimate the amount of funds …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… appointed to oversee the management of the activity fund. Cash receipts and disbursements lacked adequate supporting … fund moneys. Properly account for all activity fund cash receipts and disbursements. … Cambridge Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomTown of North Greenbush – Town Clerk (2017M-132)
… or intact. As of December 31, 2015, more than $16,000 in cash was collected but not deposited. In 2016, over $13,500 in cash was deposited but not recorded. Remittances to the …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Town of Adams – Justice Court Operations (2020M-163)
… prepared monthly accountabilities or bank reconciliations. Cash in a retired Justice’s bank account exceeded known … Court Fund for guidance on reporting the unidentified cash balance remaining in the retired Justice’s bank account. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Andes Joint Fire District – Financial Activities (2020M-158)
… (District) officials established adequate controls over cash receipts and disbursements. Key Findings The Board of … (Board) did not establish adequate controls over cash receipts and disbursements. The Board did not: Segregate … District officials established adequate controls over cash receipts and disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Town of Dayton - Fund Balance Management (2019M-221)
… the budget development process. Outstanding interfund cash advances from 2016 have not been repaid as required. Key … balance and reserve fund policies. Repay the interfund cash advances as required. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221IX.12.A Key Provisions – IX. Federal Grants
… funds in amounts necessary to fund only “actual immediate cash needs;” Federal cash which is transferred by the Federal Government to state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December 31, 2002 … and other purposes $65,796,103 $ 80,776 Statements of individual pension plans and external investment pools are … not available. … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsVillage of Corinth – Investment Program (2023M-146)
… did not: Solicit interest rate quotes or prepare monthly cash flow forecasts. Consider other legally authorized … - legality, safety, liquidity and yield. Prepare monthly cash flow forecasts to estimate available funds for …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Ontario County - Sheriff's Department Civil Division Operations (2019M-47)
Determine whether the Sheriffs Department Department properly accounted for the financial operations of the civil division Division
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47