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Moriah 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.pdfTown 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.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.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.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.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.pdfVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… after a deposit is made to the State’s General Checking Account (GCA). The following types of cash receipts should be … restricted to receiving certain types of revenue. Revenue account codes are used on AR deposits to denote the particular …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts/overviewComptroller DiNapoli Releases School Audits
… County) District officials generally ensured that the cash receipts process for extra-classroom activities’ funds … store faculty advisor routinely retained a portion of cash collected for anticipated club expenditures and deposits … Fees (Nassau County) The board does not have a policy on cash receipts. While district officials presented auditors …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … system that records the times employees punch in and out and allows edits of timeclock times. Auditors tested 108 … financial data and information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was …
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 years, … a similar upgrade by Moody’s Investors Service, is the latest indication of that improvement. While further steps to … cash position and reduce projected budget gaps.” … New York state is in its strongest financial condition in years …
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
… is required to ensure full and proper disclosure in cash, modified accrual and accrual basis financial statements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewComptroller DiNapoli And A.G Schneiderman Announce Guilty Pleas By Former Met Council Directors For Stealing $9M In Kickback Scheme
… January 1993 and August 2013, while working with Cohen, Joseph Ross of the insurance company Century Coverage … C felony), Criminal Tax Fraud in the Third Degree (a class D felony) and Offering a False Instrument for Filing in the … The scheme began in 1992 when Cohen devised a scheme with Joseph Ross of Century Coverage Corporation in which the …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-pleas-former-met-council-directors-stealingOpinion 88-31
… that bear on the issues discussed in the opinion. FEES -- Refund (refund by county treasurer of 2% cash bail fee) COUNTY … in the same manner as may be by law provided for the deposit of money generally received by such court, public …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Opinion 2006-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Employee Benefit Accrued Liability Reserve Fund (use … of any accumulated leave credit. As such, it does not fall within the definition of “employee benefits” under General …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… did find weaknesses in county procedures that could leave it vulnerable to fraud, State Comptroller Thomas P. DiNapoli said today. “A … an estate file with sufficient supporting documentation is maintained for each estate administered by the county, and …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickDiNapoli Releases Municipal Audits
… adequately segregated. The clerks’ ability to control all cash receipts and disbursement functions increases the risk … Officials did not ensure there were proper controls over cash disbursements or ensure the treasurer was performing her … 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/2014/02/dinapoli-releases-municipal-auditsUnion Fire Company #2 Inc. – Financial Operations (2012M-205)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Company’s financial operations for the period April 1, 2011, to May 15, 2012. Background The Union Fire Company #2, Inc. is a volunteer organization located in …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Summit Fire District – Internal Controls Over Financial Operations (2013M-264)
… of cash disbursed from the District’s building reserve account. For example, the Board did not review or approve any disbursements being made out of this checking account; it allowed the Treasurer to generate, sign and … copies of disbursement checks from the building reserve account, the Treasurer did not provide this file to the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264