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IX.12.C State Responsibility – IX. Federal Grants
… Overall coordination of the state’s implementation of CMIA was assigned to the Division of the Budget (DOB), which partners with the Office of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityTown of Reading – Financial Management (2013M-217)
… highway town-wide fund balance in its 2013 budget to help pay for expenditures As a result, as of December 31, 2012, …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217State Comptroller DiNapoli Releases Municipal Audits
… were not implemented. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… is allowed to apply the Board President’s signature with a stamp to payroll disbursements. The Board has allowed … Restrict the online bank account access so that only those with disbursement authority have the ability to make bank …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… year were approximately $38 million, funded primarily with real property taxes. Key Findings Over the last three … reserved are necessary, reasonable and in compliance with statutory requirements. Report reserve fund moneys …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mState Agencies Bulletin No. 266
… in order to avoid any confusion to employees trying to cash their paychecks after July 18. The notice informs … the following changes: Key Bank will only be required to cash non-customer New York State paychecks issued prior to … cashing New York State employee paychecks. Fleet Bank will cash non-customer paychecks that are drawn on Fleet Bank if …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksMcLean 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-40Village of Afton – Board Oversight (2018M-28)
… controls to provide additional oversight. Ensure that all system users are properly charged for water use and …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Wyoming County – Selected Financial Activities (2015M-94)
… April 15, 2015. Background Wyoming County is located in western New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Plymouth 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-50Saranac Central School District – Investment Program (2023M-89)
… million in operating and debt service funds available for investing, and earned $154,099 in investment earnings. … monthly cash flow forecasts to estimate funds available for investment. Key Recommendations Prepare monthly cash … flow forecasts that estimate the amount of funds available for investment. Consider all four objectives of a …
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)
… management of activity fund moneys. Properly account for all activity fund cash receipts and disbursements. … …
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 Dayton - Fund Balance Management (2019M-221)
… correction action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Andes 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-158IX.12.A Key Provisions – IX. Federal Grants
… The following are the key provisions of the CMIA: Federal agencies must make timely grant awards … state fiscal year (SFY); certain state funding in support of covered federal programs may also be subject to CMIA; and … for federal program purposes through either presentment of checks or settlement of electronic fund transfers (EFT). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of Adams – Justice Court Operations (2020M-163)
… report - pdf ] Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly … and reported during our audit period. However: None of the Justices prepared monthly accountabilities or bank … bank account exceeded known liabilities by a total of $1,104. The Board’s annual audit of the Justices’ books …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Village 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-146Comptroller DiNapoli Releases Municipal Audits
… in compliance with town law. Johnstown Public Library – Cash Receipts (Fulton County) Auditors were unable to … formal policies or procedures for handling and recording cash receipts. Town of Kiantone – Town Clerk (Chautauqua … along with overspending in the highway fund, has caused cash flow problems, which required inter-fund transfers and …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1