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Controls Over Cash Advance Accounts
… the cash is transferred from the State Treasury to a local bank account for use by the agency. As of December 31, 2014, …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… and code of ethics policies, it has not adopted an investment policy, as required by statute. The Board also has … and savings accounts. Key Recommendations Adopt an investment policy. Ensure that formal written procedures are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… Purpose of Audit The purpose of our audit was to examine the Joint … 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an intermunicipal …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Town of Shelby – Financial Management (2012M-206)
… in the computerized accounting system, adjusted bank balances were approximately $997,800 less than cash …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Village of Spencer – Financial Condition (2013M-119)
… reconciliations of the book balance to the adjusted bank balance, and reporting monthly budget-to actual …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Richland Fire District – Board Oversight (2016M-374)
… Fire Commissioners, receives on behalf of the Department a tax on the premiums of fire insurance policies written on … totaled $72,920. Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was placed in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… including adopting and monitoring budgets, reviewing bank statements and reconciliations, and evaluating financial …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Ellery – Justice Court (2014M-269)
… cashbook reports and daily deposit slips. Ensure that bank reconciliations and accountability analyses are prepared …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… of advance account receipts and disbursements to bank statements as described in Section 10.F - Cash Advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewTown of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… were made directly out of the concession stand bank account and were not reviewed and approved by the Board, …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mVillage of Pomona – Transparency of Fiscal Activities (S9-24-17)
… (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … the Board reviewed and approved the Treasurer’s records for completeness, accuracy and timeliness or discussed the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… maintained and interim reports, such as trial balances and bank reconciliations were not provided to the Board for …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Course Offerings
… State residents. Key Findings CUNY officials attribute low graduation rates to socioeconomic factors that are outside … grants, which could ultimately cause them to drop out of school. Forty-nine of the 172 students (29 percent) we … courses. Improve advisor training to keep them up to date on degree requirements. Track students’ progress toward …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… done by our State Police members, the State Comptroller’s Office, Rensselaer County District Attorney’s Office, and … The victim, an 86-year-old New York State and Local Retirement System (NYSLRS) pensioner, met Diacetis through an online service. Diacetis then introduced the victim to Zielinski and …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerXI-A.2 Purchase Requisitions – XI-A. Purchasing
… Source, Centralized Contracts and Discretionary Purchases Online Agencies Agencies should use a General Type … the SFS with a purchase order. Agency Contract Purchases Online Agencies Agencies must use the Contract Type …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesState Agencies Bulletin No. 1866
… issued. A Reissued Form W-2c can only be issued after all new requests for Form W-2cs have been printed (depending upon … on the notice. General Income Tax Refunds Often involve New York City or Yonkers tax refund requests. NYC taxes are … not issued for the income taxes previously withheld. The New York State Department of Taxation and Finance will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1866-general-tax-tipsContract Advisory No. 25
… Easily and electronically submit for review and approval new and amendment Grant Procurement Records, and new Contract Reporter Exemption Requests (CRER) Document the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssDiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… New York State Comptroller Thomas P. DiNapoli today announced the … was charged with two counts of grand larceny in the third degree (class D felony), 42 counts of forgery in the first … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsService Retirement Benefit – State Police Plan
… sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitDiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… in restitution for dodging her personal town and county tax payments over several years. Sheppard pleaded guilty … Lawrence County Court, after an audit and investigation by State Comptroller Thomas P. DiNapoli with St. Lawrence County … by filing a complaint online at investigations@osc.state.ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-payments