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Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… approximately $202,000. Key Findings The Treasurer and his wife misappropriated more than $95,000 of Department funds. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsSpencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… to confirm that restitution is received. Ensure that all claims against the Company area audited, approved and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsAppendix 2: Federal Funds Spending by Major Function – 2022 Financial Condition Report
… … Provides information about federal funds spending by major service function …
https://www.osc.ny.gov/reports/finance/2022-fcr/appendix-2-federal-funds-spending-major-functionAppendix 1: State Funds Spending by Major Function – 2022 Financial Condition Report
… … Provides information about State funds spending by major service function …
https://www.osc.ny.gov/reports/finance/2022-fcr/appendix-1-state-funds-spending-major-functionAppendix 2: Federal Funds Spending by Major Service Function – 2023 Financial Condition Report
… … Provides information about federal funds spending by major service function …
https://www.osc.ny.gov/reports/finance/2023-fcr/appendix-2-federal-funds-spending-major-service-functionAppendix 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)
… The Justice was unaware that the Court clerk filed 11 of 15 monthly reports of money collected (73 percent) to the JCF after the due … the code enforcement department did not maintain a record of tickets issued or unissued. In addition, 41 tickets in the …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July … has a reserve fund policy which provides guidance on how to establish, fund and maintain reserve funds, and all …
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)
… The Greenburgh Central School District is located in the Town of Greenburgh, Westchester County. The District, … controls to address the lack of segregation of duties in the payroll process. Ensure that leave time is …
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)
… (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship funds were not properly accounted for and appropriately used. … lack of written policies and procedures for scholarship funds allowed the former Central Treasurer (Treasurer) to use …
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)
… Background The County of Otsego is located in central New York State and had a 2010 population of 62,259. The … disbursement of moneys owed. Key Recommendations Identify all moneys in trust and agency accounts by performing …
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)
… authorized, recorded and reported. Key Findings The Board’s use of UDAG repayment money totaling $4.5 million for long-term … than as a receivables and due to other funds, resulting in an understatement of nearly $3.6 million in the CD fund as …
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
… Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Balance Sheet … for governmental activities in the statement of net assets are different because: Capital assets used in governmental activities are not financial resources and therefore are not reported in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… approval from OSC for establishing capital project reserve funds and exceeded the Board-authorized amount when funding … amend the maximum amounts if necessary, or transfer the excess amounts back to the corresponding operating funds. … …
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)
… million. Key Findings Internal controls over reserve funds are not appropriately designed or operating effectively. … Review reserves and determine if the amounts reserved are necessary and reasonable. … Andover Central School …
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)
… Purpose of Audit The purpose of our audit was to review District official’s internal … Cattaraugus County. The District is governed by the Board of Education which comprises nine elected members. The …
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)
… reserve funds. Key Findings The Board did not properly fund, use or manage reserve funds according to applicable … the purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval to … required resolution to properly transfer $114,895 into the retirement reserve. While it is a prudent practice for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157