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Appendix 1: State Funds Spending by Major Service Function – 2023 Financial Condition Report
… … Provides information about State funds spending by major service function …
https://www.osc.ny.gov/reports/finance/2023-fcr/appendix-1-state-funds-spending-major-service-functionAppendix 2: Federal Funds Spending by Major Function – 2021 Financial Condition Report
… … Provides information about federal funds spending by major service function …
https://www.osc.ny.gov/reports/finance/2021-fcr/appendix-2-federal-funds-spending-major-functionAppendix 1: State Funds Spending by Major Function – 2021 Financial Condition Report
… … Provides information about State funds spending by major service function …
https://www.osc.ny.gov/reports/finance/2021-fcr/appendix-1-state-funds-spending-major-functionVillage of Poquott – Justice Court Operations (2019M-214)
… complete report - pdf ] Audit Objective Determine if the Justice Court properly accounted for court funds. Key Findings The Justice was unaware that in August 2016, the Court clerk … deposited $6,525 belonging to a neighboring village’s justice court for which she also worked. This error was …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Dobbs Ferry Union Free School District – Reserve Funds (2015M-264)
… July 1, 2014 through July 28, 2015. Background The Dobbs Ferry Union Free School District is located in the Village of Dobbs Ferry in Westchester County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/dobbs-ferry-union-free-school-district-reserve-funds-2015m-264Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… Westchester County. The District, which operates six schools with approximately 2,000 students, is governed by … evidence that the Board periodically assessed four of the six reserves for necessity. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Management of Selected Special Revenue Funds (2015-S-72), 90-Day Response
To determine whether the Department of Health (Department) is effectively managing selected special revenue funds to ensure the funds are spent timely and for t
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s72-response.pdfFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… original student ledgers and replaced them with versions she created. Disbursements were not properly approved and … to stealing $6,982 from the District on January 6, 2022. She was sentenced to pay full restitution to the District. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andCounty of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… the County’s accountability over selected trust and agency funds for the period of January 1, 2012 through October 31, … Board of Representatives. It uses trust and agency funds to account for assets held in a trustee capacity or as …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… transfers, rather than as a receivables and due to other funds, resulting in an understatement of nearly $3.6 million … guidelines for loans made from the CD fund to other Town funds. Maintain adequate records to account for loans made …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… CT 06856 are reprinted by permission. Sample City Balance Sheet Governmental Funds December 31, 2002 General Fund HUD … .) … Examples from GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… out a capital project for a dump closure with a remaining cash balance of $111,373. Town officials did not receive …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… a debt service reserve that District officials could not associate with any outstanding debt, and more than $1.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… review District official’s internal controls over reserve funds and movable fixed assets for the period July 1, 2011 … The Board failed to adopt a formalized plan for reserve funds that included the intent, funding levels and use of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsFonda-Fultonville Central School District – Reserves Management (2021M-157)
… the Board of Education (Board) properly managed reserve funds. Key Findings The Board did not properly fund, use or manage reserve funds according to applicable laws or best practices. The … a written plan for future funding and use of reserve funds and ensure amounts are necessary and reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Purpose of Audit The purpose of our audit was to review internal controls over the Library’s private funds … occurred in the receipt and disbursement of funds due to the lack of established policies and procedures. Instead of writing individual checks to reimburse employees, officials wrote a check to the …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… of Directors. Budgeted appropriations for 2015 totaled $100,000. Key Findings The Board did not provide adequate … the Treasurer was able to misappropriate approximately $8,500 from January 1, 2014 through May 31, 2015. The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationOpinion 92-52
… to the amount on deposit and all banks and trust companies are authorized to give security for such deposits. Any moneys … water districts, utility companies, individuals, firms or corporations , within or without the territorial limits of … firms or corporations. We do not believe that this is what the Legislature intended. Rather, we believe that …
https://www.osc.ny.gov/legal-opinions/opinion-92-52March Funds Expected to be Awarded to Small Businesses 3-31-24
March Funds Expected to be Awarded to Small Businesses 3-31-24
https://www.osc.ny.gov/files/reports/excel/small-business-03-31-24.xlsxMonthly Transaction Report - January 2024
Comptroller’s monthly report on State Funds Cash Basis of Accounting.
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/january-2024.pdf