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IX.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-invoicingSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… operating budgets or ensure proper accounting or financial records were prepared or maintained. As a result: fundraising records were not maintained; cash receipts were not properly … totaling $22,121. As a result, the lack of suitable records limited our ability to determine if funds were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightSodus 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)
… the Board and Supervisor provided adequate oversight over cash disbursements. Key Findings The clerk received $6,000 in …
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 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-129Village 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-235Town 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-25Town of Throop – Highway Department (2021M-115)
… Establish written policies and procedures to safeguard cash receipts. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Pembroke Central School District - Investment Program (2023M-130)
… earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two financial institutions, which …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Utica 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-andDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… estimated value of the New York State Common Retirement Fund (Fund) was $267.7 billion at the end of the first … year 2024-25. For the three-month period ending June 30, 2024, Fund investments returned an estimated 1.38%. … estimated value of the New York State Common Retirement Fund Fund was $2677 billion at the end of the first quarter …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… estimated value of the New York State Common Retirement Fund (Fund) was $274.6 billion at the end of the second … year 2024-25. For the three-month period ending Sept. 30, 2024, Fund investments returned an estimated 4.15%. … estimated value of the New York State Common Retirement Fund Fund was $2746 billion at the end of the second quarter …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterVillage 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-66Village of Earlville – Collections (2024M-128)
… report – pdf] Audit Objective Determine whether the Village of Earlville (Village) Clerk-Treasurer recorded and deposited all … totaling $77,093 in a timely manner. New York State Village Law (Village Law) Section 4-408(b) requires …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Town of Dayton - Supervisor's Records and Reports (2019M-189)
Determine whether the Town Supervisor Supervisor maintains complete and accurate financial records and reports
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Opinion 91-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in such section, including bonds or notes of the State of New York. The bonds of LGAC are not listed in section 139(3). …
https://www.osc.ny.gov/legal-opinions/opinion-91-50New 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/lgacSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
Determine whether the District established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts.
https://www.osc.ny.gov/files/local-government/audits/pdf/sherrill-2019-251.pdfComptroller DiNapoli Releases State Audits
… totaling over $4,600 for employee payroll advances, which is prohibited. Port Authority of New York and New Jersey: …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … plan that included the need and optimal funding level for each reserve. Town of Mooers – Highway Asset … such as fund balance, one-time state funding and sale of property, to balance its budget. Firefighting overtime costs …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-audits