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Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… internal controls over cash receipts and disbursements for the period January 1, 2011, through October 15, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237East Hampton Housing Authority – Board Oversight (2017M-33)
… duties are segregated. Signed blank checks were kept on hand for use in emergencies. Bank reconciliations were not …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Town of Fort Covington - Justice Court Operations (2018M-234)
… Wilbanks made 83 percent of bank deposits from three to 67 days late. The Justices’ cash balances exceeded known … Investigate any difference. Reconcile bail reports to bail on deposit. Town officials generally agreed with our … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Carthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… Purpose of Audit The purpose of our audit was to review internal controls over the … Control Facility provides waste treatment to the Villages of Carthage and West Carthage, Jefferson County, and is …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsOpinion 94-16
… is not required under section 803, however, in the case of an interest in a contract which is not prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-94-16State Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Village of Ocean Beach – Credit Card Usage (Suffolk County) The village board …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsOut-of-Service Death Benefit – Article 14 Benefits
… death as soon as possible so we can send the appropriate forms to your beneficiary. …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefitIDA Reform
… uniform criteria for the evaluation and selection for each category of projects for which financial assistance is …
https://www.osc.ny.gov/legislation/ida-reformXI.2.K Authorized Signatures – XI. Procurement and Contract Management
… Section 110 of the State Finance Law provides: Certification or approval … board, body, bureau, officer or employee in a department, for personal services, maintenance and operation, for … to the comptroller for audit, shall be made by the head of the department, or by such authority or authorities …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2k-authorized-signaturesLegal Topics and Approvals
… Fundamentals of Article 18 of the General Municipal Law [pdf] Other Local Government Ethics Resources Procurements: … Procedures for Approval of County Districts - A guide for preparation of applications to be submitted to the … Improvement Districts and Sewer and Water Improvements - A guide for preparation of applications to be submitted to the …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsXII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… that make payments outside of the State’s joint custody account. The IRS requires the annual reporting of certain … outside the Statewide Financial System from a sole custody account, the Business Unit is required to ensure it complies … Unit can journal voucher the funds from the sole custody account to the joint custody account. The Business Unit must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsTown of Hillsdale – Justice Court Operations (2014M-312)
… internal controls over the Court’s financial activities for the period January 1, 2013 through June 23, 2014. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… January 22, 2016. Background The City University of New York (CUNY) is the largest urban university in the United … education students are enrolled at campuses located in New York City. CUNY’s Central Office provides administrative …
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-implementationSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… Smithfield Fire District is a district corporation of the State, distinct and separate from the Town of Smithfield in …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Town of Bombay – Justice Court Operations (2015M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … January 1, 2014 through May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population … Town of Bombay Justice Court Operations 2015M208 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Town of Perth – Supervisor’s Records and Reports (2024M-149)
… The Supervisor also did not: Prepare any monthly bank reconciliations during our audit period, and the adjusted bank balances did not agree with the cash balance from the … records. Key Recommendations Prepare monthly bank reconciliations for all bank accounts. Provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Town of Keene – Records and Reports (2024M-27)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Town of Berne – Board Oversight (2021M-77)
… Board provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of … State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit. The Board did not: … reports detailing money received and disbursed, monthly bank reconciliations or cash balances for each fund. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… 31, 2016. Background The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The … Altona Volunteer Fire Company Inc Financial Operations 2016M201 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016m