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Utica City School District – Financial Condition (2013M-341)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … the District has struggled with fiscal challenges due to a deteriorating financial condition. District officials … the District’s unexpended surplus funds had declined to a deficit of $1,157,820. By the end of 2012-13, the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… Purpose of Audit The purpose of our audit was to examine the School’s internal controls over credit and … additional controls should be considered. The policy does not define how many credit card accounts may be established, … with respect to card use. Ensure that credit card accounts do not allow cash advances. Give strong consideration to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsVII.2 Miscellaneous Receipts / Accounts Receivable Receipts – VII. State Revenues and Appropriated Loan Receivables
… a payment by a state agency as the result of court ordered settlement, restitution, fine or other adjudication requires … In addition to the required form AC 3312-S, a copy of the settlement agreement, or similar document, should be attached … as a number of different types of revenue depending on the settlement agreement terms. Agencies should contact BSAO to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receiptsOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
Determine whether transfer station and compost facility cash receipts were properly collected, recorded and deposited.
https://www.osc.ny.gov/files/local-government/audits/pdf/onondaga-2018-217.pdfComptroller’s Fiscal Update: Closeout Analysis of State Fiscal Year 2009-10, April 2010
Current projections indicate that the State could face significant cash flow issues through June 2010.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2009-10.pdfState Police Bulletin No. SP-88
… Non-Commissioned Officers who are on a Military Stipend ( MLS ) or a Leave Without Pay on the effective date of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-88-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-17DiNapoli: 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-auditsState 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-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-23500Comptroller 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
… 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-auditsChild 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-grantIX.12 Overview – IX. Federal Grants
… (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and … More information on this Federal statute, can be found in the following links: https://fiscal.treasury.gov/cmia/ …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewVII.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/overviewComptroller 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-auditsState 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-1New York State Comptroller Thomas P. DiNapoli Statement on Fitch Ratings' Upgrade of NYS General Obligation Bonds
… “New York state is in its strongest financial condition in … state’s cash position and reduce projected budget gaps.” … New York state is in its strongest financial condition in …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-fitch-ratings-upgrade-nys-general-obligationXV.16.A Overview – XV. End of Year
… statements prepared in accordance with State Finance Law requirements and/or generally accepted accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewDryden 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.pdf