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Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… the Library’s internal controls for over-the-counter cash receipts for the period July 1, 2012 through May 31, … $3.6 million. Key Finding The over-the-counter cash receipts were properly accounted for and deposited … Bethlehem Public Library Selected Cash Receipts 2014M254 …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Mastic Beach Fire District – Cash Disbursements (2017M-38)
… 1, 2015 through September 30, 2016. Background The Mastic Beach Fire District is a district corporation of the State, … Mastic Beach Fire District Cash Disbursements 2017M38 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Schodack Valley Fire District – Cash Disbursements (2016M-98)
… of Audit The purpose of our audit was to determine if cash disbursements were adequately supported, properly … Key Finding The Board implemented adequate procedures over cash disbursements and disbursements were adequately … Schodack Valley Fire District Cash Disbursements 2016M98 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Village of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash … elected Board of Trustees comprised of four Trustees and a Mayor. The Village’s annual budget for the 2012-13 fiscal … Key Findings The Mayor and the Board did not conduct a thorough and deliberate audit of the claims presented for …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Town of North Castle – Cash Disbursement (2013M-32)
… designed and operating effectively with the exception of bank reconciliations, which have not been prepared since May … Because the Town’s deposits total $26 million, the lack of bank reconciliations creates a risk that errors or fraudulent … occur without detection. Key Recommendation Ensure that bank reconciliations are prepared for June 2012 and months …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Lake 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 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
Waterford Volunteer Fire Department Cash Disbursements 2015M78
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… purpose of our audit was to examine internal controls over cash disbursements for the period January 1, 2013 through … Westerlo Volunteer Fire Company Cash Disbursements 2014M179 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… did not establish adequate internal controls over the cash receipts process, including policies and procedures … did not establish adequate internal controls over the cash disbursements process. While Department bylaws state … in the Department’s bylaws to help ensure that all cash receipts − including fundraising receipts − are properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight … a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member … does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s signature stamp without …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Oswego County – Transfer Station Cash Receipts (2015M-334)
… Oswego County Transfer Station Cash Receipts 2015M334 …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… Objective To determine whether the County Hospital and Skilled Nursing Facility (Hospital) cafeteria sales were properly …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70East Islip Public Library – Cash Receipts (2017M-223)
… Ensure that reconciliations are prepared for attraction ticket purchases, sales and inventory on hand. Separate …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Global Concepts Charter School – Cash Disbursements (2017M-126)
… The School, which is a public school financed by local, State and federal resources that is not under the control of …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126West Genesee Central School District – Segregation of Duties (2016M-303)
… The West Genesee Central School District is located in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which operates seven … concentrated with one position, and there was no process in place for someone independent from the recordkeeping …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… Purpose of Audit The purpose of our audit was to evaluate internal … is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany County, the Town of Ossian in Livingston … 235 students and is governed by a five-member elected Board of Education. The District’s 2013-2014 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57VII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… a Special Use Vendor ID of this Guide. Submit AP Voucher (For a New Advance or Increase to an Existing … advance bank account, the agency must submit a regular voucher in AP using the designated Special Use Vendor ID … codes are used, BSE contacts BSAO for approval. If the voucher is related to the approved establishment or increase …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceDiNapoli: Town of Bennington Audit Leads to Arrest
… 1, 2013 through Aug. 31, 2013 deposits to the town clerk’s account were $7,741 less than the amount collected. On Sept. … the town clerk made a cash deposit to the tax collection account totaling $6,444, which eliminated this shortage. The …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-town-bennington-audit-leads-arrestVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… Section 115 of the State Finance Law authorizes the establishment of cash advance accounts. … Section 115 of the State Finance Law authorizes the establishment of cash advance accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overview