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DiNapoli: Pleasant Valley Town Clerk Charged in Theft of Fees

… deposits instead of depositing them in the clerk’s bank account, according to State Comptroller Thomas P. DiNapoli. … deposits instead of depositing them in the clerks bank account according to State Comptroller Thomas P DiNapoli …

https://www.osc.ny.gov/press/releases/2018/03/dinapoli-pleasant-valley-town-clerk-charged-theft-fees

Town of Berne – Board Oversight (2021M-77)

… B includes our comment on an issue that was raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

Village of Port Jefferson – Justice Court Operations (2020M-56)

… and irregularities were found in the Court’s records: The Senior Court Clerk’s duties were not properly segregated. Bank records provided by the Senior Court Clerk to the Comptroller’s office were altered. There was a cash shortage of $2,096. The Senior Court Clerk deposited 12 personal checks totaling …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56

Sag Harbor Union Free School District – Child Care Program (2016M-211)

… Purpose of Audit The purpose of our audit was to review the District’s oversight of its child care program for the period … 31, 2015. Background The Sag Harbor Union Free School District is located in the Towns of Southampton and East Hampton in Suffolk County. The District, which operates two school buildings with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not complete, accurate and reliable, in part because the Board did not develop policies and … bank reconciliations were not performed and total cash in the accounting records was overstated by about $142,500 …

https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101

Town of Perth – Supervisor’s Records and Reports (2024M-149)

… File timely the Annual Financial Report (AFR) with the New York State Office of the State Comptroller (OSC) for … the Board with his records for audit, as required by New York State Town Law Section 123. The issues identified may have been detected …

https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149

Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)

… pdf] Audit Objective Determine whether the Malverne Union Free School District (District) Extra-Classroom Activity … Determine whether the Malverne Union Free School District District ExtraClassroom Activity ECA …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024m

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … action. Appendix B includes our comment on an issue raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)

… internal controls over extra-classroom activity funds for the period July 1, 2012 through June 30, 2013. Background … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year totaled approximately $11.1 … adopt and implement appropriate policies and procedures for the extra-classroom activity fund. The audit identified …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroom

Village of Painted Post – Board Oversight (2017M-92)

… October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and … Village of Painted Post Board Oversight 2017M92 …

https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92

Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)

… 2008 through September 27, 2013. Background The Village of Riverside is located in Steuben County and has a population … Village of Riverside Treasurers Misappropriation of Funds 2013M349 …

https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349

DiNapoli: State Tax Revenues Down $767 Million in May

… Thomas P. DiNapoli. “With an economy still suffocated by a global pandemic, the state’s finances took another serious hit in the month of May,” DiNapoli said. “We … withholding revenues were $291.8 million below May 2019, a decline of more than 9 percent reflecting both depressed …

https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-may

Local Sales Tax Collections Increased by 3% in July Compared to Last Year

… than some local officials anticipated after two years of more robust growth, making careful cash flow monitoring … York City’s collections totaled $777 million, an increase of 0.2%, or $1.4 million. County and city collections in the rest of the state totaled $935 million, an increase of 5%. Nearly …

https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-year

DiNapoli: Local Sales Tax Collections Increased by 4% in August

… Local sales tax collections in New York state grew by 4% in August … $67.9 million compared to the same time last year. “Local sales tax collections in August continue a pattern of … County had the largest decline at 7.7%. These monthly sales tax collections are from the cash distributions made to …

https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-august

IX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants

… enacted the Cash Management Improvement Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the … at http://www.fms.treas.gov/cmia/regulations.html . Guide to Financial Operations REV. 03/19/2012 … enacted the Cash Management Improvement Act of 1990 CMIA to ensure efficiency effectiveness and equity in the exchange …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmia

VII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables

… an AP voucher for reimbursement to bring the account in balance. Pursuant to Chapter XII, Section 10.E - Reporting … that will be taken to prevent a shortage from happening in the future. 1. Prepare a voucher, as described in Chapter XII, Section 5 - Agency Payment Preparation and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overages

Village of Greenwich - Cash Management (2019M-230)

… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials … Ensure available funds are invested within legal limits, to maximize interest earnings. Village officials generally … and have initiated, or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230

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