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Watervliet City School District – Fiscal Stress (2014M-149)
… need to issue revenue and tax anticipation notes to meet cash flow needs. The Board and District officials failed to … fund balance to be maintained to provide sufficient cash flow and avoid relying on short-term borrowing. Monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… revenue enhancement opportunities and controls over the cash receipts process of the Department of Weights and … State Agriculture and Markets Law. The duties of billing, cash collecting and recordkeeping are not segregated nor are …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andClifton Park Water Authority – Water Charges (2015M-247)
… The Clifton Park Water Authority is an independent public benefit corporation that was established in 1990 under New York State Public Authorities Law to acquire, construct, operate and maintain public water supply and distribution facilities for the …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Town of Saranac – Town Clerk Operations (2019M-33)
… and intact. As of October 31, 2018, $843 in recorded cash collections had not been deposited and were unaccounted … whereby known liabilities are reconciled to available cash. Take appropriate action to recover any money due the …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … require the Supervisor to correct them. … The purpose of our audit was to determine if the Supervisor properly …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… services for a portion of the Town of Shawangunk in Ulster County. The Company is governed by an elected … records and reports, bank statements and reconciliations. In addition, the Board should conduct annual audits of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesExamples from GASB Statement 34 - Statement of 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 Net Assets December 31, 2002 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsMonthly Cash Basis Report - April 2024
Monthly Transaction Report - April 2024
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-april-2024.pdfManaging Your Cash Flow Webinar Presentation
Print out presentation prior to webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/managing-cash-flow-07-24-19.pdfComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … internal controls over employee time and attendance records and payroll processing. Because the city council has …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Collection of Electronic Waste Fees
… the responsibilities for collecting and recording cash receipts of the fees and surcharges. Also, supervisory … of fees by: separating the handling and recording of cash receipts to the degree feasible; and documenting the results of supervisory reviews of the cash collection process. Other Related Audit/Report of …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesDiNapoli Releases Year-End and April Cash Reports
… Plan released earlier this month, according to the April Cash Report released today by State Comptroller Thomas P. … such deposit since 2008. DiNapoli's office issues a state cash report every month detailing actual state revenues and spending for the prior month. The cash report focuses on two primary funds: General Fund and …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reportsComptroller DiNapoli Releases Municipal Audits
… which prevents the board from knowing the amount of cash on hand and that the bank balance reconciles to the cash balance. Also, the treasurer has consistently failed to … the board with monthly financial reports including cash balance and budget status reports. In addition, the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1Hamburg Central School District - Continuing Education (2019M-11)
Determine whether the District’s continuing education cash receipts are properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/hamburg-2019-11.pdfMeridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
Determine whether Department officials established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/meridale-department.pdfCity of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-city-2017-sherrill.pdfBarnard Fire Department – Financial Controls (2015M-134)
Barnard Fire Department Financial Controls 2015M134
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… did not offer a legitimate Company purpose for $7,123 in cash withdrawals. The President did not appoint a finance … and determine the status of the $7,123 in questionable cash withdrawals. Appoint a finance committee to review and …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Company funds. The Treasurer did not prepare a budget or cash flow document to guide annual operations. Key … maintain custody of all Company funds. Develop a budget or cash flow document to guide annual operations. … Delevan …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… activity collections were not always deposited timely and student treasurers did not maintain adequate supporting … were supported with adequate documentation and student ledgers were maintained and reconciled with the … Ensure that the central treasurer, faculty advisors and student treasurers are adequately informed about the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135