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State Agencies Bulletin No. 1104
… Purpose To notify the agencies of changes to the file and provide the new file layout Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1104-changes-nhrp501-master-file-include-direct-deposit-dataHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… electronic banking transactions and District officials have not developed written procedures for wire transfers; … written agreement with the banks in which District funds have been deposited. … Hawthorne Cedar Knolls Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overVillage of Clinton – Financial Management (2014M-316)
… reconcile all cash balances in the accounting records to bank balances monthly and establish and maintain receivable …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Clarendon – Justice Court Operations (2013M-362)
… declining to approximately $2,700 in 2010. Court revenues have subsequently increased and for the 2012 fiscal year the … to pay restitution. Key Finding Overall, the Justices have established adequate processes and procedures for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… Purpose of Audit The purpose of our audit was to review the Town Clerk’s fiscal operations for the period … and penalties collected on the late payment of taxes to the Supervisor as required. The Clerk failed to record certain tax collections and penalties in the cash …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Eaton No. 1 Fire District – Board Oversight (2024M-4)
… written financial reports to manage operations. Ensure bank reconciliations were performed. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4IX.7.K Record Retention – IX. Federal Grants
… State agency retention and access to records must be in full compliance with all applicable federal laws, rules … In addition to any federal requirements, OSC suggests the … closure. Any other information that may be deemed relevant in an audit. Grant questions should be directed to the OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionThree Village Central School District – Financial Operations (2021M-141)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Data Sources – 2021 Financial Condition Report
… of State Budget Officers NYC Office of Management and Budget NYS Department of Agriculture and Markets NYS Department of Corrections and Community Supervision NYS Department of Environmental …
https://www.osc.ny.gov/reports/finance/2021-fcr/data-sourcesTown of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… agreed with our recommendations and indicated they have initiated or planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… the Brighton Fire Department, Inc. (Department) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. The Department lacked detailed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialJohnstown Public Library – Cash Receipts (2014M-304)
… are not recorded in the circulation system, the Library does not use a cash register, maintain a log or issue … in a timely manner. The Budget and Finance Committee does not review or audit monthly cash receipts records. Key …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… for and that monthly bank reconciliations are prepared and any discrepancies are promptly investigated and corrected. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… Of the 103 deposits totaling $28 million made to the CPF bank account during the audit period, we reviewed 10 deposits …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… Of the 82 deposits totaling $224.4 million made to the CPF bank account during the audit period, we reviewed 10 deposits …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … Of the 101 deposits totaling $127.2 million made to the CPF bank account during the audit period, we reviewed … disbursements were adequately supported and approved prior to payment. We reviewed all 14 debt service payments totaling …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Data Sources – 2022 Financial Condition Report
… of State Budget Officers National Student Clearinghouse NYC Office of Management and Budget NYS Department of …
https://www.osc.ny.gov/reports/finance/2022-fcr/data-sourcesTown of Beekman – Misappropriation of Cash Receipts (2015M-41)
… A total of $149,219 in cash was not deposited into any of the Town’s bank accounts and cannot be accounted for. …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Opinion 96-4
… the extent restricted by the Legislature, in relation to a number of enumerated subjects whether or not they relate to … Municipal Law, §6-n). This statutory scheme provides a number of options with respect to the purposes for which a …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Comptroller DiNapoli & A.G. Schneiderman Announce Indictment of NYC Council Member Ruben Wills on Charges He Filed False Disclosures
… State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … than $6 million in restitution. Mr. Wills was indicted by a New York County Grand Jury after an investigation revealed … is encouraged to contact the Attorney General’s Office at 1-800-996-4630 or the Comptroller’s Office at …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-ag-schneiderman-announce-indictment-nyc-council-member-ruben-wills-charges-he