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Village of Old Brookville – Cash Receipts (2015M-286)

… 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in Nassau County. The Village, which has a population of … million. Key Findings Receipts were not always deposited in a timely manner and duplicate receipts were not always …

Village of Whitney Point – Cash Disbursements (2013M-69)

… 2011, through January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome … Village of Whitney Point Cash Disbursements 2013M69 …

Town of North Castle – Cash Disbursement (2013M-32)

… our audit was to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, … $31 million. Key Finding Internal controls over cash disbursement are appropriately designed and operating … Town of North Castle Cash Disbursement 2013M32 …

Bethlehem Public Library – Selected Cash Receipts (2014M-254)

… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls for …

Sidney Memorial Public Library – Cash Disbursements (2014M-252)

… Sidney Memorial Public Library Cash Disbursements 2014M252 …

Oneida Public Library District – Cash Disbursements (2015M-20)

Oneida Public Library District Cash Disbursements 2015M20

Mastic Beach Fire District – Cash Disbursements (2017M-38)

… abstract or a list of checks. Key Recommendations Compare all vouchers with a list of checks to be approved for audit …

Schodack Valley Fire District – Cash Disbursements (2016M-98)

… 1, 2015 through December 30, 2015. Background The Schodack Valley Fire District is a district corporation of the State, … Schodack Valley Fire District Cash Disbursements 2016M98 …

Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)

… Hospital and Skilled Nursing Facility (Hospital) cafeteria sales were properly collected, deposited and recorded. Key Findings Cash from cafeteria sales was not always deposited. The cafeteria manager did not ensure documentation to support the sales from the kiosk or vending machines was properly …

Huntington Manor Fire District – Cash Disbursements (2014M-108)

… 1 through December 31, 2013. Background The Huntington Manor Fire District is located in the Town of Huntington is … Huntington Manor Fire District Cash Disbursements 2014M108 …

Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)

… Purpose of Audit The purpose of our audit was to review internal controls over the Department’s cash … organization that provides fire protection services to the Village of Waterford, Saratoga County. The Village … contracts with the Town of Waterford, Saratoga County, to provide services to portions of the Town located outside …

Lake George Fire Company - Cash Receipts (2015M-216)

… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …

Essex Fire District No. 2 – Cash Disbursements (2015M-167)

… January 1, 2014 through April 30, 2015. Background The Essex Fire District No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected … Essex Fire District No 2 Cash Disbursements 2015M167 …

Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)

… was to examine internal controls over cash disbursements for the period January 1, 2013 through February 28, 2014. Background The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the … are no controls in place requiring the Board’s review and approval of claims prior to payment. The audit committee …

VII.10 Cash Advance – VII. State Revenues and Appropriated Loan Receivables

XVI.4.A Cash and Investments – XVI. Financial Reporting

… References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB … and GASB Statement No. 72 require various disclosures of risk exposure arising from the State’s cash and investment … of deposit and investment policies related to credit risk, concentration of credit risk, interest rate risk, and …

VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables

… be required by OSC. Any State agency that is expected to discontinue operations must return the full amount of the … Prepare a check in the amount of the reduction payable to the Commissioner of Taxation and Finance. Create an AP … Vouchers of this Chapter for the amount of the reduction to the advance. The Special Use Vendor ID, fund, program, and …

Controls Over Cash Advance Accounts

… is transferred from the State Treasury to a local bank account for use by the agency. WCB was authorized to have two … the petty cash account is needed for subpoena fees, a New York State procurement card should be used for most … The largest total disbursements for a month in our scope period were $891. The average monthly disbursements …

City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)

… whether cash receipts from the Community Activity Center were properly accounted for during the period January … totaled approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key Findings City … officials need to improve controls over Community Activity Center cash receipts. Key Recommendations Provide adequate …

Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)

… Key Findings Cash collections from the baking class, the bakery and the butchery were not submitted to the Bursar in a …