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City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Common Council is the City’s legislative branch. John Whalen was a City employee for 39 years. He was … to his operation of the Department. On April 11, 2013, John Whalen was charged with grand larceny in the second …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsTown of LeRay – Justice Court (S9-14-5)
… collected 4,639 payments totaling approximately $443,900 in fines, surcharges and fees from January 1, 2012 through … Ensure that all receipts received are deposited intact and in a timely manner. Ensure that the Justices report and remit … that tickets are properly reported, as paid or enforced, in a timely manner. Ensure that bank reconciliations are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Town of North Castle – Cash Disbursement (2013M-32)
… designed and operating effectively with the exception of bank reconciliations, which have not been prepared since May … Because the Town’s deposits total $26 million, the lack of bank reconciliations creates a risk that errors or fraudulent … occur without detection. Key Recommendation Ensure that bank reconciliations are prepared for June 2012 and months …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Get Help
… Information on where to get help related to Online Services …
https://www.osc.ny.gov/online-services/get-helpSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… through January 22, 2016. Background The City University of New York (CUNY) is the largest urban university in the United States, consisting of 24 institutions. More than 270,000 degree-credit students … Central Office began centralizing its disbursement process of tuition and fees and financial aid refund checks in 2012. …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountIX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
… interest liabilities will be calculated from the SFS and bank records. Agencies which “cash manage” their own grant … interest liabilities will be calculated from the SFS and bank records …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2012 through September 23, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the Town's procurement practices and … Town of Moira Fiscal Oversight and Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Town of Oneonta – Town Clerk (2021M-59)
… Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded … and remitted all fees collected during the audit period in a timely manner. However, the Clerk did not always deposit … the required time frame. The Clerk did not: Deposit $5,266 in fees collected within the required time frame. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Town of Kiantone – Town Clerk (2014M-273)
… Supervisor the interest and penalties collected and due him from the 2013 and 2014 collection periods. Deposit all …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Genesee – Disbursements (2016M-433)
… Purpose of Audit The purpose of our audit was to review the cash disbursement process for the period January 1, 2015 through December 2, 2016. … Enter into a written agreement with the Town's bank to indicate the manner in which electronic or wire transfers …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… totaled approximately $690,800. Key Finding The Treasurer does not provide monthly financial reports to the Board during the year and the Board does not review bank reconciliations or canceled check …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Get Help - Businesses and Governments
… and Virgin Islands: 1-866-370-4672 Locally within the Albany, NY area: 518-408-4672 Email: ITServiceDesk@osc.ny.gov Mail: Office of the State Comptroller 110 State Street Albany, NY 12236 Local governments and Public Authorities can …
https://www.osc.ny.gov/online-services/get-help-businesses-and-governmentsVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… Reporting and Reconciliations of this Guide. Reconciling your cash advance bank accounts monthly aids in fraud … of outstanding checks (including payee, date of issuance, check #, and amount). The total of the outstanding checks should agree to the AC 3329. Any check issued that remains uncashed one year after the date of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Purpose of Audit The purpose of our audit was to determine whether … who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. The Department is governed by a Board of … not adopted written procedures regarding the Treasurer’s duties. The Board does not review canceled checks because …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overRutland Fire District – Board Oversight (2017M-262)
… July 31, 2017. Background The Rutland Fire District is a district corporation of the State, separate from the Town of Rutland in Jefferson County. The District, which is governed by an … of the Treasurer’s duties throughout the year, including a periodic review of financial reports, bank statements and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Village of Warsaw – Justice Court Operations (2021M-214)
… . For example, they did not perform adequate monthly bank reconciliations or accountabilities. Did not ensure that … Maintain accurate records and reports. Retain original bank statements and properly document monthly bank reconciliations. Prepare monthly accountabilities and …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214Kingston Housing Authority – Board Oversight (2020M-103)
… and bank reconciliations were not achieved. $6.51 million in disbursements and bank transfers were made without review or approval. $1,035 in management fees were incorrectly billed. Financial system … B includes our comment on an issue that was raised in the Authority’s response letter. …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… whether the Board adequately monitored cash receipts and disbursements. Key Findings The Board did not adequately monitor cash receipts and disbursements. Sufficient compensating controls were not … duties. The Clerk-Treasurer collected, deposited and recorded cash receipts and prepared and signed checks …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Treasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… for the Southern District of New York, Thomas P. DiNapoli, New York State Comptroller, Shantelle P. Kitchen, the Special … Division of the Federal Bureau of Investigation (“FBI”), and George Beach, Superintendent, New York State Police today … (“MVFD”), on charges of wire fraud and subscribing to false tax returns. Manhattan U.S. Attorney Preet Bharara …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-report