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Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… by resolution, authorize payment in advance for public utility services, postage, freight and express charges. 9 … included on the next abstract as prepaid amounts. Public utility services generally include electric, gas, water, … 5-524(6) 10 For towns, fuel oil is considered a public utility service. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditTown of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… 27, 2017. Background The Town of Orchard Park is located in Erie County and has a population of approximately 29,000. … The Department did not remit money to the Supervisor in a timely manner. The Department Director did not reconcile … registration fees and ensure the approval is included in the Board’s minutes. Ensure that all Department cash …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Hamburg Central School District - Continuing Education (2019M-11)
… whether the District’s continuing education cash receipts are properly accounted for. Key Findings Incompatible duties … not have assurance all continuing education cash receipts are properly accounted for due to internal control … whether the Districts continuing education cash receipts are properly accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Franklin-Treadwell Fire District – Disbursements (2021M-16)
… The Treasurer processed 55 electronic transfers and 10 cash withdrawals totaling $856,347 without Board oversight. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Town of Amity - Town Clerk (2018M-183)
… not always remitted to the appropriate parties in a timely manner. Cash receipts totaling $238,321 were deposited between one and 15 days past the required date of deposit. The Board did not perform an annual audit of the … all real property taxes and fees intact and in a timely manner. Perform an adequate annual audit of, or retain an …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Town of Mooers - Cash Management (2020M-36)
… corrective action. Appendix B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… - Combined Schedule of Cash Receipts and Disbursements for the General Fund and the major Special Revenue Funds and … comparison be included in the financial statements for the general fund and major special revenue funds. The … plan with the actual cash receipts and disbursements for the year. The cash basis financial plan is presented as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… from recreational activities and information technology for the period June 1, 2011, to May 31, 2012. Background The … and four Trustees. The Village’s general fund expenditures for the 2010-11 fiscal year were approximately $34.1 million and for the 2011-12 fiscal year were approximately $38.1 million. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… – pdf] Audit Objective Determine whether the Village of East Syracuse (Village) Board of Trustees (Board) adequately monitored cash receipts and … monitor cash receipts and disbursements . Due to the lack of oversight and compensating controls, there is an increased …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… audit was to evaluate internal controls over the Town’s cash receipts for the period January 1, 2013 through July 31, … in our audit. Key Findings A total of $149,219 in cash was not deposited into any of the Town’s bank accounts … perform duties related to the receiving and processing of cash receipts without oversight. Cash receipts were not …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… Determine whether Recreation Department Department cash receipts were properly recorded …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… and amount as received). Key Findings Cash receipts were not remitted timely and intact, resulting in discrepancies with 44 of 76 remittances (58 percent) to the Town Clerk. Center cash collection records were … and incomplete. We found that Town officials were unable to locate 41 special permits issued and three pressnumbered …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… January 1, 2009 through March 13, 2014. Background The Almond Volunteer Fire Department is located in the Village of Almond in Allegany and Steuben Counties. The Department, … Almond Volunteer Fire Department Cash Shortage 2014M113 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Oswego County – Transfer Station Cash Receipts (2015M-334)
… Attendants did not count and record the quantity of garbage disposal stickers each day, and some stickers were sold out of sequence. The number of garbage bags and disposal stickers sold each day was not … Require attendants to document the quantity of garbage disposal stickers on hand at the beginning and end of …
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)
… approximately 25,300, is governed by a 14-member Board of Legislators. Budgeted appropriations for 2015 total … and procedures for cash receipts. Cash receipt duties are not adequately segregated. Employees record some cash … and procedures to provide assurance that cash receipts are adequately safeguarded, accounted for and deposited …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223East Islip Public Library – Cash Receipts (2017M-223)
… Ensure that reconciliations are prepared for attraction ticket purchases, sales and inventory on hand. Separate financial duties so …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Global Concepts Charter School – Cash Disbursements (2017M-126)
… of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. … and bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and … must have dual signatures and may be signed by the Board Chair or his or her designee, but the bylaws designate the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Guilderland Central School District – Cash Disbursements (2017M-29)
… September 23, 2016. Background The Guilderland Central School District is located in the Towns of Guilderland, Knox, … 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-29