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Conducting Internal Audits of Cash Collection Activities
Conducting Internal Audits of Cash Collection Activities
https://www.osc.ny.gov/files/local-government/publications/pdf/0104.pdfInternal Controls for Cash Receipts Webinar Presentation
Internal Controls for Cash Receipts Webinar Presentation
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-cash-receipts-06-16-20.pdfOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… for cash collection. Perform periodic physical inventories of garbage disposal stickers and compost passes and …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityState Agencies Bulletin No. 815
… Purpose To provide guidelines and processing procedures for Cash Merit Awards for Fiscal Year 2008-09. Affected Employees … by Section 169 of the Executive Law are ineligible for Cash Merit Awards. Effective Date(s) Immediately Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/815-cash-merit-awards-managementconfidential-employeesState Agencies Bulletin No. 1111
… Purpose To provide guidelines and processing procedures for Cash Merit Awards for Fiscal Year 2011-12. Affected Employees … by Section 169 of the Executive Law are ineligible for Cash Merit Awards. Effective Date(s) Immediately Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1111-cash-merit-awards-managementconfidential-employeesExamples from GASB Statement 34 - Statement of Cash Flows
… Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsTown of Seneca Falls – Cash Collections (2023M-57)
… officials effectively managed the Town’s cash collection function. Key Findings Town officials did not effectively … or reviewed. The Town Board (Board) did not adopt a written Town-wide cash collection policy. Key Recommendations Adopt a written cash collection policy. Require department …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district public library … which received its charter from the State Board of Regents in 1988. The Library is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… (Department) cash receipts were recorded and deposited in a timely and accurate manner. Key Findings The … confirming all funds collected were recorded and deposited in a timely and accurate manner. Key Recommendations Adopt … Department cash receipts were recorded and deposited in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68VII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… accounts for items that cannot be paid with a credit card. This section describes the guidelines concerning the … they would not otherwise be able to charge to their travel card. Confidential (Advance Account Code 59003) The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesJohnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s cash … points for greater accountability. Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to require that receipts are deposited in the bank in a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Controls Over Cash Advance Accounts
… Purpose To determine whether the Office of Parks, Recreation and … travel, and other funding needs such as confidential and change allowances. As of March 31, 2012, Parks was authorized to have 14 advance accounts with a total value of $436,090, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsTown of Wappinger – Recreation Department Cash Receipts (2020M-130)
… and deposited timely and intact (in the same amount and form as received). Key Findings Town officials did not … and deposited timely and intact in the same amount and form as received …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Financial Outlook for the Metropolitan Transportation Authority - May 2006
The MTA ended calendar year 2005 with a cash balance of nearly $1.2 billion—the largest cash balance it has ever had
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2007.pdfNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… $751 more deposited than supported. One club used $2,000 of collections to make a cash payment to a vendor rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsTown of Moriah - Cash Management (2019M-169)
… from multiple financial institutions. Prepare monthly cash flow forecasts that estimate available funds for …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Controls Over Cash Advance Accounts
… Education Department (SED) has adequate controls over the cash advance accounts it oversees to ensure the money is … Background Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., confidential, …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsTown of Tonawanda – Recreation Fees (2017M-133)
… Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. The Town is … for cash receipts, including ensuring that cash collection and recordkeeping duties are segregated. Review and reconcile deposited fees using source documents such as …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… cash management assures that investments are optimized for the best possible return for taxpayers. We strongly recommend … allowable by law. Accelerate Collection and Depositing of Receipts Increasing the frequency of the collection and … that the added operational costs of more frequent billing do not significantly offset the earnings from the extra …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsControls Over Cash Advance Accounts
… business expenses. The audit covers the period April 1, 2011 to June 12, 2014. Background Under Section 115 of the State Finance … Board: Controls Over Cash Advance Accounts (2014-S-12) … To determine whether the Department of Motor Vehicles …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accounts