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Emerging Manager Definition and Life Cycle
… Is a well capitalized firm that shows positive operating cash flows Has key internal infrastructure in place, with …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… indicates its approval by affixing each member’s signature on the warrant. However, the Board minutes do not … records to the bank statements monthly and follow up on any differences. … The purpose of our audit was to examine …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… capital plan, including a plan for reserves, or require a cash flow analysis. While certain water operations are …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… report – pdf] Audit Objective Determine whether the Town of Lancaster (Town) Supervisor (Supervisor) adequately … contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial records and … recorded and approved by the firm without the Supervisor’s review or oversight. The Supervisor also compromised the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Town of Shelby – Financial Management (2012M-206)
… internal controls over the Court’s financial operations for the period January 1, 2010, through September 7, 2012. … the Town Supervisor, is the legislative body responsible for overseeing the Town’s operations and finances. It is responsible for the general management and control of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… had already occurred. The general fund ended 2012 with a cash balance of $15,630. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Comptroller DiNapoli Releases Municipal Audits
… of the billing clerk reviewed the billing registers and cash collections were not deposited in a timely manner or …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… $874 in the accounting records. She recorded one deposit for $25,000 twice. The required 2016 through 2019 annual …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Town of Ellery – Justice Court (2014M-269)
… Findings The Clerk controlled all aspects of the Court’s cash collection, recording and reporting processes with …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Town of Wayne – Justice Court (2013M-52)
… missing money and take action to recover the amount of the cash shortage. Maintain an accurate, up-to-date accounting of …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Village of North Haven – Collections (2024M-99)
… totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and OSC auditors could …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… bank reconciliations, the Board cannot be assured reported cash balances are accurate. The Board’s ineffective oversight …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Montgomery – Audit Follow-Up (2021M-50-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Village of … for the Village’s day-to-day financial activities, which include processing cash receipts, disbursements and …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
Determine if goods and services were procured in a manner consistent with the procurement policy and cash disbursements were properly supported and approved.
https://www.osc.ny.gov/files/local-government/audits/pdf/genesee-2019-81.pdfChautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
The purpose of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017.
https://www.osc.ny.gov/files/local-government/audits/pdf/chautauqua-co-soil-water-2017-199.pdfEast Meredith Rural Fire District – Financial Activities (2021M-26)
Determine whether the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-meredith-rural-district-2021-26.pdfTown of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
Determine whether Town officials ensured that the Supervisor’s disbursements were proper and the Clerk’s cash receipts were properly billed, collected and depos
https://www.osc.ny.gov/files/local-government/audits/pdf/andes-2019-194.pdfDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… fiscal year. The state is also using settlement funds for cash flow and debt management purposes. Use of settlement … on state finances and provides an update on the state's cash position every month identifying state revenues and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Facilities Corporation (EFC) , through its revolving loan fund, has provided over 330 local governments and public … the issuance of serial bonds in the full amount of the application to EFC. At the time of the closing the local …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-funds