Search
New York Local Government Assistance Corporation
… Authorities Law, the Corporation terminated six months after all its liabilities were met or otherwise discharged. …
https://www.osc.ny.gov/debt/lgacFormer Fire Co. Treasurer Admits Stealing $24K
… fire company’s credit cards and stole checks to gamble at casinos in the Finger Lakes, Central New York and Las Vegas. "Ms. Wharton betrayed her neighbors … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kHalfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… in safeguarding Department funds, such as policies for cash receipts and disbursements and fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialSeized Assets Program (Follow-Up)
… law enforcement agencies may seize assets, including cash, personal property, real property, vehicles, or other …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followRensselaer County – Public Health Department Receipts (2013M-18)
… were adequately accounted for and remitted to Finance in a timely manner. Although an Accounting Supervisor was … cash collection process to be sure sufficient controls are in place to ensure all receipts are properly accounted for …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… supported by adequate documentation. Discontinue direct cash payments to members from the foreign fire insurance …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Ballston Area Recreation Commission – Board Oversight (2015M-269)
… that includes adequate segregation of duties in the cash receipts process and recover from the Director all funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… officials relied on lines of credit (LOCs) to provide cash flow for several years. The Corporation’s ability to pay …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andTown of Somers – Justice Court (2013M-198)
… and procedures to ensure an adequate segregation of cash custody and recordkeeping duties, or that compensating …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Town of Frankfort – Justice Court Operations (2022M-16)
… court clerks could delete and modify previously recorded cash receipt transactions. Key Recommendations Perform …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Village of Brushton – Fiscal Oversight (2014M-235)
… and accurate monthly financial reports including all cash balances, a budget status report and bank …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Sodus Center Fire Department – Financial Activities (2016M-424)
… power. The Treasurer makes deposits, disburses cash and performs all recordkeeping functions without an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… complete report - pdf] Audit Objective Determine whether the salary and benefits paid to the account clerk (clerk) … in the third degree, falsifying business records in the first degree and official misconduct. The case is currently … did not regularly review and approve the clerk’s time records; therefore, she received overtime pay totaling …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain complete, accurate and timely financial records and reports, which hindered the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Village of St. Johnsville – Records and Reports (2015M-1)
… Recommendations Compare reconciled bank balances with the cash balances in the accounting records and investigate and …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Niagara Falls Water Board – Financial Management (2015M-141)
… 1, 2013 through April 30, 2015. Background The Niagara Falls Water Board and the Niagara Falls Public Water Authority are public benefit corporations …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… of discounts on payments to vendors under the Procure to Pay Initiative (P2P) and still remain in compliance with the … for reimbursement. Guide to Financial Operations REV. 2/01/2022 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewIX.5 Federal Billing & Invoicing – IX. Federal Grants
… reached. For additional CMIA information see Section 12 - Cash Management Improvement Act (CMIA) of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingTown of Mount Morris – Justice Court (2012M-129)
… oversight and balanced their checkbooks to ensure that cash was properly safeguarded. However, the Justices did not …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… with the majority of applicable laws, bylaw provisions and good business practices. The Board did not: Enforce or … Develop or approve operating budgets or ensure proper accounting or financial records were prepared or maintained. … not maintained; cash receipts were not properly accounted for or safeguarded; the Treasurer managed only one of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight