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DiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… this individual," Flynn said. Erickson, a 14-year village employee, pleaded guilty to grand larceny, false filing and …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesSt. Lawrence County – Financial Condition (2013M-46)
… 2012. Background St. Lawrence County, located in northern New York, has a population of approximately 112,000 and …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… to govern financial operations, such as investments, cash receipts and disbursements, credit cards, claims … comprehensive policies and procedures for investments, cash receipts and disbursements, claims processing, capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… fire stations and is building a new fire station that is near completion. The Company’s revenue for the 2011 fiscal … work. Compensating controls could include someone independent of financial responsibilities reconciling the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialEagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … April 1, 2011, to June 13, 2012. Background The Eagle Matt Lee Fire Company is a volunteer organization located in the Village of Ballston Spa, in Saratoga County. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… year were approximately $6.1 million. Key Findings The cash handling procedures policy to provide guidance for … corresponding deposits made. Key Recommendations Amend the cash handling procedures policy to include additional …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… over the Department’s financial operations. As a result, cash receipts were not properly accounted for, secured, and … without audit trails. Key Recommendations Ensure that cash receipts collected are physically safeguarded, only …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsFranklin Square Water District – Life Insurance Policies (2013M-127)
… determine if the Board appropriately provided individual life insurance policies to the District’s Commissioners and …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Village of Upper Brookville – Justice Court (2013M-160)
… Purpose of Audit The purpose of our audit was to determine if the Board and Justice … received are made intact and within 72 hours from the date of receipt, excluding Sundays and holidays. Establish …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Mount Morris – Justice Court (2013M-152)
… Develop procedures to ensure that a Justice who resigns his or her official position with the Village meets …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Newark School District Public Library – Board Oversight (2014M-54)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ oversight of Library … the Board had adopted an investment policy pursuant to statutory requirements, it did not follow or enforce the … moneys (totaling nearly $1.2 million as of June 30, 2013) to be improperly deposited in types of investments which are …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … accurate manner, and unpaid tickets remained outstanding for an average of 181 days. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … deficits from 2012 through 2014 totaling $266,000. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… 10, 2014. Background The Town of Cayuta is located in Schuyler County and has a population of approximately 600 … could purchase equipment and make capital improvements. In each of the fiscal years 2012 through 2014, the general … Recommendations Establish reserves and include a provision in the budget for their funding, instead of inflating budget …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Utica City School District – Financial Condition (2013M-341)
… cushion for managing unforeseen events. To meet short-term cash flow needs, the District borrowed at least $10 million … and/or increase revenues. Ensure adequate fund balance and cash flow to avoid reliance on short-term debt borrowing. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341DiNapoli: Local Sales Tax Collections Grow by 1.5% in April Compared to Last Year
… growth has slowed from its recent inflation-fueled rise, and from the spikes seen during the pandemic recovery,” … by a number of factors, including lower gas prices and moderating inflation. Sales tax collections typically fluctuate month to month, and slower overall growth will mean more local governments …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-grow-1.5-percent-in-april-compared-last-yearTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsDiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
… than estimates released in the Division of the Budget’s (DOB) July Update to the Enacted Budget Financial Plan. … to the monthly State Cash Report released today by New York State Comptroller Thomas P. DiNapoli. “The economy …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-yearTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… used Department credit cards for his personal use and took cash from Department fund-raising events. Key Findings The … its review and approval. The Treasurer did not maintain cash receipt records or other documentation to verify the …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardVII.2 Miscellaneous Receipts / Accounts Receivable Receipts – VII. State Revenues and Appropriated Loan Receivables
… upon deposit) Revenue Collection Methods State Finance Law §121 directs that, unless superseded by another law, all … receivable item in SFS and are posted as a Direct Journal Payment within the AR module. Accounts Receivable receipts … they will immediately reach out to the agency contact for prompt resolution. Worksheet Payment The process for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts