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DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… did not properly safeguard seized property, including cash, drugs, firearms and vehicles, according to an audit … were unable to account for included biohazard materials, cash, drugs, electronics, firearms, jewelry and vehicles. For … in Newburgh, auditors identified more than $63,000 in cash that was documented as being held in current inventory, …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyState Comptroller DiNapoli Releases Municipal Audits
… $11,066 in a timely manner or in the same form (i.e., cash or check) as received. Auditors found discrepancies totaling $11,680 between the cash receipts form shown in the clerk's records and the bank … in its bylaws, or adopt, policies and procedures for cash receipts and fundraising activities. Additionally, the …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… duties are not segregated and village officials do not provide adequate compensating controls, such as … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… training was not provided to all employees or any board members. Although employees are required to complete SHP training each year, board members are not. Of the 110 total individuals tested (101 selected employees and all nine board members), 15 employees and the nine board members did not …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … collections. As a result, auditors could not confirm that all collections received were deposited. Of the 40 planning … County) District officials did not properly account for all extra-classroom activity (ECA) funds and, because some …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Town of Altona Official Misused $23,500
… accounting records. Auditors found that the bookkeeper – Danielle Peryea, 34 – frequently altered receipts to show a …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Child Care and Development Block Grant – Federal Funding and New York
… recipients include children who are under the age of 13, live with a parent or parents who are working or …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… or not, should be corrected by submitting an AP voucher for reimbursement to bring the account in balance. Pursuant … and Submittal of this Guide to replenish the advance for un-reimbursed payments. Online Business Units should use … Overages In rare instances, overages can be accounted-for as 'unearned' check payments to payees where such check …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesVillage of Greenwich - Cash Management (2019M-230)
… officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230IX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… Congress enacted the Cash Management Improvement Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and states. This … … Congress enacted the Cash Management Improvement Act of 1990 CMIA to ensure efficiency effectiveness and equity in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaTown of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… complete report - pdf] Audit Objective Determine whether Town officials purchased goods and services economically. … services. The Supervisor did not provide oversight of the bookkeeper’s recordkeeping and reporting of financial …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Comptroller DiNapoli Releases School Audits
… on handling cash receipts and deposits, the procedures do not address issuing triplicate receipts, recording the …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… certain types of revenue. Revenue account codes are used on AR deposits to denote the particular revenue type. In some … will not balance and can not be posted in SFS. Accounting Date The accounting date field properly defaults to the … the AR Deposit into SFS and should not be changed. Obligation Date For guidance on entering obligation dates, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts/overviewState Comptroller DiNapoli Releases Municipal Audits
… The superintendent made purchases without soliciting bids or quotes as required, which resulted in the town paying … in the accounting system but did not record the form of collections in either record. The clerk also did not … provide adequate oversight of the cash receipt function. A single employee had almost complete control over the cash …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-12023 Annual Cash Basis Report - Supplementary Schedules
Fiscal Year Ended March 31, 2023
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-schedules-combined-2023.xlsx2022 Annual Cash Basis Report - Supplementary Schedules
Fiscal Year Ended March 31, 2022
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-schedules-combined-2022.xlsxTown of Mooers - Cash Management (2020M-36)
Determine whether Town officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/pdf/mooers-2020-36.pdfTown of Saranac - Cash Management (2019M-32)
Determine whether Town officials maximized interest earnings and minimized bank fees.
https://www.osc.ny.gov/files/local-government/audits/pdf/saranac-2019-32.pdfTown of Moriah - Cash Management (2019M-169)
Determine whether Town officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/pdf/moriah-2019-169.pdf