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State Agencies Bulletin No. 2193
… SEFA Campaigns. Checks made out to SEFA will be accepted. Online Enrollment: Online enrollment can be utilized for employees wishing to … donate to any FCC code. Employees are encouraged to pledge online by visiting www.sefanys.org Employees without computer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2193-2024-state-employees-federated-appeal-sefa-campaignWillsboro Fire District – Financial Controls (2014M-156)
… subsidiary revenue and expenditure accounts or reconcile bank balances to book balances. Annual reports have not been … Maintain adequate accounting records and perform monthly bank reconciliations. File the District’s annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. Background The Essex …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… or auditing claims, and company officials did not review bank reconciliations, bank statements and canceled check images. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesTown of Frankfort – Justice Court Operations (2022M-16)
… financial activities. The Justices did not prepare monthly bank reconciliations and accountabilities. As a … receipt transactions. Key Recommendations Perform monthly bank reconciliations and accountabilities and promptly review …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16XIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
One important control in New Yorks Statewide Financial System requires Business Unit staff to verify all payments made are valid
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsTown of Butternuts – Disbursements (2021M-62)
… allowing a third-party vendor direct access to the Town’s bank account that, at times, had more than $500,000 on … allowing the service provider access to the Town bank account. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Oppenheim – Town Clerk Operations (2014M-248)
… in a timely manner. The Clerk did not perform monthly bank reconciliations and accountabilities. The Clerk did not … all moneys intact and in a timely manner. Perform monthly bank reconciliations and accountabilities. Prepare reports …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Hammond – Town Clerk Operations (2014M-350)
… receipts for tax collections. The Clerk did not perform bank reconciliations or monthly accountabilities. The Clerk … and retain these source documents. Prepare monthly bank reconciliations and accountabilities. Remit all …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… the Town’s funds are co-mingled into one checking account, bank reconciliations are prepared by the bookkeeper to … a timely manner. Ensure that complete and accurate monthly bank reconciliations are performed for each individual fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… disbursements, such as auditing all claims and reviewing bank statements and canceled check images. Key … enforce compliance with the bylaws and policies. Review bank statements and canceled check images. Audit all claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashHudson Housing Authority – Board Oversight (2016M-302)
… to ensure that cash receipt, cash disbursement and bank reconciliations duties are segregated. The Board did not … that the duties for cash receipts, cash disbursements and bank reconciliations are segregated among employees or that …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Town of Machias – Supervisor’s Financial Duties (2021M-98)
… provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid by the close of each fiscal year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Town of Ephratah – Accounting Records and Reports (2022M-138)
… (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings In 2017, OSC issued an audit report 1 … reconciliations were not performed in a timely manner. Annual Update Documents (AUDs) from 2015 through 2020 were …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Town of Berkshire – Town Clerk (2014M-230)
… purpose of our audit was evaluate the Clerk’s financial and records management for the period January 1, 2013 through … The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town is … collected with what was owed to various parties. The Clerk and Code Enforcement Officer failed to compare the money …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Village of Catskill – Accounting Records and Reports (2024M-66)
… errors totaling $1.7 million and did not: Reconcile bank balances to the general ledger cash balances. As a … irregularities could occur. Properly account for three bank account balances totaling $1.1 million at May 31, 2023 …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Former Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… Stephanie Cowart. The money was to be used for "A Better Me," a project that was to "teach children and youth the … tools." The NAF grant proceeds for the "A Better Me" project were deposited directly into the NFHA’s operating … conducted any presentations related to the "A Better Me" project. In addition, between October 2013 and June 2014, …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterState Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… payable to the village, which she converted to certified bank checks and cashed. Additionally, investigators found … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announceDiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… in order to enrich herself with kickbacks she used to pay for overseas vacations and home furnishings,” said United …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeFinancial Empowerment Resources for New Yorkers
… “Financial literacy is an important step toward getting a better job, improving one’s quality of life, and … their financial knowledge and understanding.’’ – State Comptroller Thomas P. DiNapoli Financial literacy … status of your income tax refunds, visit: New York State refund (NYS Department of Taxation and Finance) Federal …
https://www.osc.ny.gov/financial-literacy