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Opinion 2004-8
… or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (reserve fund … care benefits of its officers and employees. This is in response to your inquiry concerning a village that … and their families through insurance coverage and, in addition thereto, reimburses employees for health care …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 96 - 14
… from petty cash fund) -- Exceptions (consideration $100 or less) -- Purchases and Sales (community college … the college in which the trustee has an interest exceeds $100. You ask whether a member of the board of trustees of a … had an interest during the fiscal year, does not exceed $100 1 . Thus, in a given fiscal year, the trustee would not …
https://www.osc.ny.gov/legal-opinions/opinion-96-14DiNapoli: 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-shortComptroller 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
… New York State Comptroller Thomas P. DiNapoli today announced … local government audits were issued. Town of Potter – Town Clerk (Yates County) A former clerk did not deposit, report …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Riverside Treasurer Embezzles $80K
… I would like to thank the State Police and Steuben County District Attorney Baker for working with my staff to hold …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… is comprised of the Mayor and six Council members who are the legislative body responsible for setting the City’s … for building permits and parks and recreation fees are being remitted to the Clerk. Internal controls over the … for the collection and payment of delinquent taxes are not in compliance with the Law. City officials did not …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mWaverly Central School District - Financial Operations (2019M-136)
… internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) totaling $73,865 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… for legitimate ECA purposes. Key Findings The Board did not appoint a faculty counselor, faculty auditor or a central … none of these clubs maintained sufficient documentation to determine how much was collected or that receipts were … and found two cash advances totaling $1,780 did not have the proper approvals. Key Recommendations Appoint a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mHawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… each year. This contributed to the District’s overall cash position, which decreased by 71 percent. The largest … deficit. Monitor revenues, expenditures, enrollment and cash flow, and amend the budget as necessary. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionVillage of Tuckahoe – Financial Condition (2015M-88)
… fiscal years. The Treasurer did not provide the Board with monthly cash balance reports or cash flow statements and, except for three budget …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Town of Greene – Justice Court Operations (2021M-95)
… with our recommendations and have indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Town of Knox – Town Clerk (2020M-72)
… 31, 2019 the Clerk's bank account held an unremitted cash balance of $3,161. The Board did not: Annually audit or … whereby known liabilities are reconciled to available cash. Perform an adequate annual audit of, or cause an audit …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… activities were properly recorded and reported and that money was safeguarded. Key Findings The bylaws provided … activities were properly recorded and reported and that money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesEast Meredith Rural Fire District – Financial Activities (2021M-26)
… Commissioners (Board) established adequate controls over cash receipts and disbursements. Key Findings The Board did not establish adequate controls over cash receipts and disbursements. The Board did not: Segregate … Commissioners Board established adequate controls over cash receipts and disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Davenport Fire District – Financial Activities (2020M-147)
… activities are properly recorded and reported, and cash was safeguarded. Key Findings District officials have … activities are properly recorded and reported, and cash is safeguarded. There were no records to support the … activities are properly recorded and reported and cash was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Town of Saugerties – Justice Court Operations (2015M-47)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … the bail activity reports represent a complete and up-to-date list of bail moneys. Ensure that all funds are properly …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… did not maintain adequate supporting documentation for cash collections totaling $38,377. Key Recommendations Ensure … the source, date, amount, composition and purpose of cash collections. … Levittown Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomTown of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… approximately $4.4 million. Key Findings The Justice’s cash exceeded known liabilities for each of the 22 months in … $9,078. Key Recommendations Determine why the Justice’s cash exceeds known liabilities and remit any unidentified …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
City of Jamestown Internal Controls Over Selected Financial Operations 2013M72
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72