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Controls Over Cash Advance Accounts
… (SED) has adequate controls over the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate business … are issued from agency appropriations and the cash is transferred from the State Treasury to a local bank … SED has adequate controls over the cash advance accounts it oversees to ensure the money is properly accou …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsNew York State Financial Reporting
… Basis Reports The State Comptroller’s office issues the annual and monthly State cash basis financial statements. Annual Report 2025 Annual Cash Basis Report on State Funds Prior … Annual Comprehensive Financial Report | Financial Condition Report | Cash Basis Reports …
https://www.osc.ny.gov/reports/financeTown of Tonawanda – Recreation Fees (2017M-133)
… of our audit was to review the Recreation Department’s cash receipts for the period January 1, 2016 through April … Director did not develop procedures to segregate cash receipt duties or provide adequate oversight of the cash receipt function. Town officials did not review or use …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Controls Over Cash Advance Accounts
… appropriations and the cash is transferred from the State Treasury to a local bank account for use by the agency. As of … anticipated future needs. Return excess funds to the State Treasury. Other Related Audits/Reports of Interest Office of … Cash Advance Accounts (2013-S-52) Workers' Compensation Board: Controls Over Cash Advance Accounts (2014-S-12) …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately … receipts for cash transactions without maintaining a log of these receipts. Certain Departments issued permits, … issues press-numbered permits only, and maintains a log of the permits procured and issued. …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Village of Old Brookville – Cash Receipts (2015M-286)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipts practices for the … Village of Old Brookville is located in the Town of Oyster Bay in Nassau County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Town of North Castle – Cash Disbursement (2013M-32)
… 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board includes four Board … thereafter, with all reconciling items being resolved in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Oneida Public Library District – Cash Disbursements (2015M-20)
… bank accounts. District officials have not established a secure process to ensure that petty cash is appropriately …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… in the Town of Bethlehem, Albany County, and is governed by the Board of Trustees, which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Village of Whitney Point – Cash Disbursements (2013M-69)
… January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and has 964 residents. The Village is governed by an elected Board of Trustees comprised of four …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Mastic Beach Fire District – Cash Disbursements (2017M-38)
… does not provide the Board with a warrant, abstract or a list of checks. Key Recommendations Compare all vouchers … and approval in the Board minutes. Prepare an abstract or list of checks to present to the Board, along with …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Schodack Valley Fire District – Cash Disbursements (2016M-98)
… of Audit The purpose of our audit was to determine if cash disbursements were adequately supported, properly … Key Finding The Board implemented adequate procedures over cash disbursements and disbursements were adequately … Schodack Valley Fire District Cash Disbursements 2016M98 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… receipts policies and procedures. Take a more active role in providing oversight of the cafeteria’s financial …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70Oswego County – Transfer Station Cash Receipts (2015M-334)
… review the internal controls over the Department of Solid Waste’s cash receipts process for the period January 1, 2014 … Board of Legislators, maintains a Department of Solid Waste which is responsible for providing recycling and solid waste services to residents, businesses and commercial waste …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Yates County – County Clerk Cash Receipts (2015M-223)
… our audit was to examine the Clerk’s cash receipt process for the period January 1, 2014 through August 19, 2015. … a 14-member Board of Legislators. Budgeted appropriations for 2015 total approximately $42.8 million. Key Findings The … adequately segregated. Employees record some cash receipts in the accounting system under a generic user name. Key …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Guilderland Central School District – Cash Disbursements (2017M-29)
… The purpose of our audit was to review the District’s cash disbursement transactions using computer-assisted … million. Key Finding District officials have ensured that cash disbursements are adequately supported, for District … Guilderland Central School District Cash Disbursements 2017M29 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… June 1, 2013 through January 31, 2015. Background The Waterford Volunteer Fire Department is a volunteer … that provides fire protection services to the Village of Waterford, Saratoga County. The Village also contracts with the Town of Waterford, Saratoga County, to provide services to portions …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mLake George Fire Company - Cash Receipts (2015M-216)
… 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the … of Lake George, Warren County. The Company, which provides fire protection services to the Village and to part of the … Lake George Fire Company Cash Receipts 2015M216 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167