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Appendix 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-functionVillage of Poquott – Justice Court Operations (2019M-214)
… The Justice was unaware that in August 2016, the Court clerk deposited $6,525 belonging to a neighboring village’s … two accounts. The Justice was unaware that the Court clerk filed 11 of 15 monthly reports of money collected (73 … as issued or paid. Key Recommendations Oversee the Court clerk, including reviewing bank reconciliations (which are …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… degree, was sentenced to 90 days in jail and five years of probation and was ordered to pay restitution. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department funds were used appropriately … provided adequate oversight of the Treasurer’s duties to safeguard Department assets for the period January 1, 2010 … were for legitimate Department purposes. The Board failed to adopt comprehensive written guidance on credit card usage …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsFunds Expected to be Awarded to Small Businesses 12-31-25
Funds Expected to be Awarded to Small Businesses 12-31-25
https://www.osc.ny.gov/files/reports/excel/small-business-12-31-2025.xlsxFunds Expected to be Awarded to Small Businesses 03-31-25
Funds Expected to be Awarded to Small Businesses 03-31-25
https://www.osc.ny.gov/files/reports/excel/small-business-03-31-25.xlsxAC231 Condition of all Court and Trust Funds
AC231 Condition of all Court and Trust Funds
https://www.osc.ny.gov/files/local-government/required-reporting/excel/ac231.xlsxFunds Expected to be Awarded to Small Businesses -08-31-22
Funds Expected to be Awarded to Small Businesses -08-31-22
https://www.osc.ny.gov/files/reports/excel/small-businesses-08-31-22.xlsxCity of Corning – Foreign Fire Insurance Funds (2017M-143)
City of Corning – Foreign Fire Insurance Funds (2017M-143)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-city-2017-corning.pdfOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2015-oakfield.pdfVillage of Trumansburg - Ambulance Fund Accountability (2018M-168)
Determine whether Village officials properly accounted for ambulance funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/trumansburg.pdfAC237 Statement of County Court and Trust Funds
ac237 Statement of County Court and Trust Funds
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/AC237.pdfAC231 Condition of all Court and Trust Funds
AC231 Condition of all Court and Trust Funds
https://www.osc.ny.gov/files/local-government/publications/pdf/AC231.pdfPrivacy and Links Policy
… the State Comptroller 110 State Street, 14th Floor Albany, NY 12236 The privacy officer will provide access; deny … that the personal information be amended or corrected. Cookies To better serve you, we may use cookies to enhance or customize your visit to this website. A …
https://www.osc.ny.gov/online-services/privacy-and-links-policyOpinion 92-52
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- … state of a market value equal at all times to the amount on deposit and all banks and trust companies are authorized …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… to seek repayment. Require that all employees complete and sign time records and complete leave requests, documenting …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… was to determine if the Town is accounting for capital projects properly for the period January 1, 2011, through … Town of Long Lake Capital Projects and Reserve Funds 2012M235 …
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)
… Purpose of Audit The purpose of our audit was to review internal … and submitted to the Board for review that includes a summary statement of projected use and need of the reserve …
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)
… validating the amount retained. While the Board adopted an asset policy, it has not updated it to reflect current … District processes. The District engaged a third-party asset tracking company to account for the District’s fixed … Our review of nine assets included on the disposed asset list disclosed that five of them valued at $6,000 were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental … 1,655,366 1,076,376 13,175,487 9,362,405 9,623,472 34,893,106 Total liabilities and fund balances $9,408,550 … Examples from GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2