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East Williston Union Free School District – Extra-Classroom Activities (2016M-103)

… Bank deposit slips are usually not prepared by the ECA clubs as required by the District’s written guidelines. Key … Central Treasurer issues pre-numbered receipts to the ECA clubs at the time funds are placed in her custody. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activities

Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)

… officials have not closed out a capital project for a dump closure with a remaining cash balance of $111,373. Town …

https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235

Town of Marilla – Town Supervisor’s Activities (2015M-27)

… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for … relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, … funds. The Board did not annually audit, or cause to be audited, the Supervisor’s records, as required by law. …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27

Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)

… Purpose of Audit The purpose of our audit was to assess the Executive Committee’s … County, which contracts with the Stockport Fire District to provide fire protection for the Town. The Executive …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015m

Seaford Union Free School District – Extra-Classroom Activities (2016M-291)

… totaled approximately $63.6 million. Key Findings School store deposits during 2015-16 were not made in a timely … and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291

Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)

… approximately 1,200. The Town, which operates a transfer station, is governed by an elected five-member Town Board. In … 2015, the Town reported revenue of $15,954 from transfer station charges. Key Findings Collections from garbage bags … to the Town Clerk. Garbage bags provided to the transfer station are not adequately secured during the hours of …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399

Town of Hebron – Fiscal Oversight (2015M-59)

… January 31, 2015. Background The Town of Hebron is located in Washington County and has a population of approximately … that checks are signed only by the Town Supervisor or, in his absence, the Deputy Supervisor, as required by …

https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59

IX.2.A Acronyms – IX. Federal Grants

… ALN Assistance Listing Number (formerly Catalog of Federal Domestic Assistance or … Standard Application for Payments CCR Central Contractor Registration CFDA Catalog of Federal Domestic Assistance (currently Assistance Listing Number or ALN) CFR Code of Federal Regulations CMIA Cash …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronyms

Accounts Payable Advisory No. 38

… Subject: Reward Programs – Information for Travel and Purchase Reward Programs Guidance: Some vendors that do … Opinion No. 08-04, which addresses the personal use of purchase rewards or points. Generally, State employees: May … NOT personally use rewards or points accumulated from the purchase of goods or services for State use. May personally …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programs

State Comptroller Dinapoli Releases Municipal Audit

… was issued. Village of Shoreham – Board Oversight and Justice Court (Suffolk County) Auditors found the board did … oversee the village’s financial operations and the Justice Court did not properly account for court funds. … but payments to the clerk-treasurer and reported to the Justice Court Fund only amounted to $3,360. Find out how your …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audit

State Comptroller DiNapoli Releases Municipal & School Audits

… and contained the necessary information it needed to properly monitor the district’s financial condition and … The board did not: pay the recommended 2022 contribution of $121,981 into the district’s length of service award program; effectively monitor available fund …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits

Town of Dewit – Planning and Zoning and Recreation Departments' Collections (2024M-6)

Determine whether the Town of DeWitt (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections.

https://www.osc.ny.gov/files/local-government/audits/2024/pdf/dewitt-town-2024M-6.pdf

Yates 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.pdf

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.pdf

Delhi 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.pdf

Town 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.pdf

Town 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.pdf

Controls 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.pdf