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Management 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)
… Purpose of Audit The purpose of our audit was to evaluate the County’s accountability over selected trust and agency funds for the period of January 1, 2012 through October 31, …
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-216Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… is $4,012,006. Key Findings Town officials have not closed out a capital project for a dump closure with a remaining … by a total of $101,445. Key Recommendations Properly close-out the completed capital project and transfer the remaining …
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)
… controls over reserve funds are not appropriately designed or operating effectively. District policy provides that an …
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 controls over reserve funds and movable fixed assets for the period July 1, 2011 through July 5, 2013. Background The Allegany-Limestone Central School District is located in Cattaraugus County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Background The Baldwinsville Public Library is located in the Village of Baldwinsville in Onondaga County. It is governed by an elected seven-member … 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-256Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… illustrated here. In some cases, detailed explanations on the face of the statements may eliminate the need for further descriptions in the notes. On the other hand, long, complicated explanations on the statement may distract the users' attention from the …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… which can result in higher than necessary real property tax levies. Key Recommendations Adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… Volunteer Fire Company Inc Apparent Misappropriation of Funds 2016M91 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationMarch 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 - November 2023
Comptroller’s monthly report on State Funds Cash Basis of Accounting.
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/november-2023.pdfNovember Funds Expected to be Awarded to Small Businesses 11-30-23
November Funds Expected to be Awarded to Small Businesses 11-30-23
https://www.osc.ny.gov/files/reports/excel/small-business-11-30-23.xlsxMonthly Transaction Report - November 2023
Comptroller’s monthly report on State Funds Cash Basis of Accounting.
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-november-2023.xlsxMonthly Transaction Report - November 2023
Comptroller’s monthly report on State Funds Cash Basis of Accounting.
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-november-2023.pdfOctober Funds Expected to be Awarded to Small Businesses 10-31-23
October Funds Expected to be Awarded to Small Businesses 10-31-23
https://www.osc.ny.gov/files/reports/excel/small-business-10-31-23.xlsxMonthly Transaction Report - October 2023
Comptroller’s monthly report on State Funds Cash Basis of Accounting.
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-october-2023.pdfMonthly Transaction Report - October 2023
Comptroller’s monthly report on State Funds Cash Basis of Accounting.
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-october-2023.xlsxJuly Funds Expected to be Awarded to Small Businesses 7-31-23
July Funds Expected to be Awarded to Small Businesses 7-31-23
https://www.osc.ny.gov/files/reports/excel/small-business-7-31-23.xlsx