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IX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
For most federal programs subject to CMIA 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-implementationTown of Seneca Falls – Cash Collections (2023M-57)
audit, town, seneca falls
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/seneca-falls-town-2023-57.pdfVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all collections received in an accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sherman-2019-39.pdfGroton Central School District – Cash Management (2020M-124)
Determine whether Groton Central School District (District) officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/groton-2020-124.pdfDryden Central School District - Cash Management (2020M-61)
To determine whether District officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/pdf/dryden-2020-61.pdfBroadalbin-Perth Central School District – Cash Management (2020M-65)
Determine whether District officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/broadalbin-perth-2020-65.pdfVillage of Atlantic Beach - Cash Disbursement (2018M-253)
Determine whether Village officials ensured that cash disbursements were properly supported, audited and for valid purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/atlantic-beach-253.pdfMoriah Central School District - Cash Management (2019M-65)
Determine whether District officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/pdf/moriah-65.pdfNew York State’s Cash Flow Crunch, November 2009
New York State has already been forced to take extraordinary measures to meet its existing obligations in State Fiscal Year 2009-10.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-cash-flow-crunch-2009.pdfTioga Central School District – Cash Management (2020M-83)
Determine whether Tioga Central School District (District) officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/tioga-2020-83.pdfTown of North Elba – Cash Collections (2020M-49)
Determine whether Town Clerk and departmental collections were properly accounted for and deposited.
https://www.osc.ny.gov/files/local-government/audits/pdf/north-elba-2020-49.pdf2024 Annual Cash Basis Report on State Funds
For Fiscal Year ending March 31, 2024
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-exhibits-combined-2024.pdfState Comptroller DiNapoli Releases Municipal Audits
… or monitored. Town officials did not adequately segregate online banking duties and did not dedicate a separate computer for online transactions to limit access to online bank accounts. In addition, auditors found the town …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsHughsonville Fire Company – Financial Activities (2014M-201)
… Board’s oversight over the Company’s financial activities for the period January 1, 2013 through February 28, 2014. … Fire District. Gross receipts and disbursements for the fiscal year ended December 31, 2013 totaled $60,520 … Board has not developed adequate policies and procedures for the procurement of goods and services, credit card use, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… May 31, 2013. Background The Town of Altona is located in Clinton County and has a population of approximately 2,900 … and manage Town operations. These serious deficiencies in the Town’s recordkeeping, reporting and management … the bookkeeper’s failure to record and deposit revenues in a timely manner and may have identified her apparent …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andComptroller DiNapoli Releases Municipal Audits
… , Willsboro Fire District and the Town of Wilson . “In today’s fiscal climate, budget transparency and … making payment on the claims creates a deficiency in the district’s internal controls over claims processing. … The treasurer does not maintain running cash balances in the check book registers, maintain accounting records with …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… by residents for fines, fees and surcharges, according to State Comptroller Thomas P. DiNapoli. Ellen S. Peck, 64, of … office at the town’s request, in partnership with the New York State Police. The audit and investigation revealed that …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-feesTown of Dover – Financial Activities (2013M-139)
… October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population of approximately … monthly to compare bank balances to balances in their respective ledger or general ledger cash accounts. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139City of Oneonta – Departmental Collections (2013M-13)
… our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. … collected fees totaling approximately $700,000 for bus fares, passes and advertising sales. The Water Department collected fees for water quality tests totaling approximately $36,000 in …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Town of Potsdam – Justice Court (2014M-014)
… our audit was to examine the Court’s records and reports for the period January 1, 2009 through August 5, 2013. … should use pre-numbered duplicate receipts and account for them in a consecutive numerical sequence. Periodically … of our audit was to examine the Courts records and reports for the period January 1 2009 through August 5 2013 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014