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Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
Determine whether the Village Clerk-Treasurer properly managed cash receipts and disbursements and performed her duties in accordance with statutes.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-hempstead.pdfYates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
Determine whether Yates County Industrial Development Agency (YCIDA) officials properly recorded, supported and reported cash receipts and disbursements, includ
https://www.osc.ny.gov/files/local-government/audits/pdf/yates-co-2019-182.pdfDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
Determine whether the Delhi Joint Fire District’s (District) Board of Fire Commissioners (Board) ensured receipts were deposited, recorded and reported and disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/delhi-joint-district-2020-142.pdfTown of New Castle - Recreation Department Cash Receipts (2020M-19)
Determine whether payments received by the Recreation Department were properly receipted, deposited and reported to the Town Board.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-castle-2020-19.pdfControls Over Cash Advance Accounts (2014-S-65), 90-Day Response
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65-response.pdfTown of Chili - Financial Management and Cash Receipts (2019M-167)
To determine whether the Board and Town officials adopted realistic budgets and effectively managed fund balance and reserves. To determine whether Town depart
https://www.osc.ny.gov/files/local-government/audits/pdf/chili-2019-167.pdfAccounts Payable Advisory No. 61
… to, emergencies (e.g., public health and safety), vendor cash flow concerns, or Prompt Payment Interest savings. For …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsList of Agency Reveal Reports and Reveal Retention Schedules
… Report Report Name Number of Retention Generations NHRP705 Worker’s Compensation Transactions 12 NHRP712 Payroll Expenditure Change Report 15 NHRP721 Employee Expenditure Charge Register … 12 NPAY731 W-2 Audit Report 7 NPAY745 Incomplete Employee Address Report 4 NPAY747 M/C Cash Merit Award Report 3 PAY002 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/list-agency-reveal-reports-and-reveal-retention-schedulesNewfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Audit The purpose of our audit was to review controls over cash receipts and disbursements for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialTown of Hillsdale – Justice Court Operations (2014M-312)
… accuracy of the Court’s accounting records to ensure that cash balances can be compared to the reconciled bank balances …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Town of Alfred – Incompatible Duties (2021M-99)
… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… When municipal employees travel on business, such as to attend conferences … are deemed necessary. By requiring travelers to document their expenses and follow set guidelines for reimbursement, … to avoid any problems arising, such as: Failing to get required approvals for conferences Purchasing alcoholic …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesState Comptroller DiNapoli Releases School Audits
… has not established written policies or procedures for the cash receipts process at the district’s business office or for the food service department, which collects cash at the school cafeterias. Auditors found that the key duties of cash handling, recordkeeping and reconciliation are …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Opinion 2005-2
… Comp No. 87-88, p 130; 1982 Opns St Comp No. 82-10, p 12; 1981 Opns St Comp No. 81-49, p 51; 1981 Opns St Comp No. 81-146, p 151; 1979 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 2004-5
… FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: … tax monies may not be expended to purchase annuities for the benefit of members of a volunteer fire company. You … insurance tax monies may be expended to purchase annuities for the benefit of members of a volunteer fire company. The …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Comptroller DiNapoli and A.G. Schneiderman Announce Felony Guilty Plea of Former City of Rensselaer DPW Commissioner for Stealing Scrap Metal Proceeds
… of the city of Rensselaer Department of Public Works, for teaming with two DPW employees to divert $46,000 from the … and a third to four years. Capuano sold the scrap metal for his personal benefit between 2009 and 2013. "Scrap metal … these employees weren’t pocketing the cash from it for themselves. Using public office for personal gain is a …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-and-ag-schneiderman-announce-felony-guilty-plea-former-city-rensselaer-dpwOpinion 91-19
… opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting … to make gift to fire company) CONSTITUTIONAL LAW -- Gifts and Loans (authority of fire district to make gift to …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Town of Broadalbin - Records and Reports (2018M-63)
… records and reports. The bookkeeper did not record all cash transfers and advances between Town bank accounts and …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Town of Carrollton – Justice Court Operations (2018M-21)
Town of Carrollton Justice Court Operations 2018M21
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Town of Covert – Financial Management and Justice Court (2015M-180)
… condition and to review the Court’s financial activity for the period January 1, 2014 through May 20, 2015. … population of approximately 2,200. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The … condition and to review the Courts financial activity for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180