Search

Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)

Determine whether Pembroke Central School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) funds.

https://www.osc.ny.gov/files/local-government/audits/2024/pdf/pembroke-central-school-district-2023-130.pdf

Le Roy Central School District – Reserve Funds (2022M-110)

Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/le-roy-central-school-district-2022-110.pdf

A Comparison of Fiscal Recovery Funds Utilization: NYC and Peers

This report mainly focuses on the portion of obligated spending associated with the SLFRF program through March 31, 2022.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2023.pdf

Oversight of Smart Schools Bond Act Funds (2019-S-13)

To determine whether the State Education Department (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have...

https://www.osc.ny.gov/files/state-agencies/audits/19s13/pdf/sga-2020-19s13.pdf

Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)

The purpose of our audit was to evaluate internal controls over the Village’s financial operations for the period June 1, 2013 through November 17, 2015.

https://www.osc.ny.gov/files/local-government/audits/pdf/millport-256.pdf

Electronic Funds Transfer Direct Deposit Enrollment Application (RS6370)

For NYSLRS retirees to have your monthly benefit electronically deposited to your checking or savings account or change which bank you deposit to.

https://www.osc.ny.gov/files/retirement/forms/pdf/rs6370.pdf

Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)

Determine whether extra-classroom activity funds were adequately safeguarded and collections and disbursements were properly accounted for.

https://www.osc.ny.gov/files/local-government/audits/pdf/johnsburg.pdf

Opinion 92-52

… §§1197-e(22), 1197-j: The Water Authority of Great Neck North may not enter into a cooperative agreement for the … You ask whether the Water Authority of Great Neck North may participate in a cooperative plan for the joint … and municipalities. The Water Authority of Great Neck North ("Authority") was created by title 8-B of article 5 of …

https://www.osc.ny.gov/legal-opinions/opinion-92-52

County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)

… and agency moneys in a timely manner and in accordance with applicable legal statutes. …

https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041

Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)

… Board-approved loans made from the community development (CD) fund were recorded as transfers, rather than as a … in an understatement of nearly $3.6 million in the CD fund as of December 31, 2016. Key Recommendations Adopt a policy to provide guidelines for loans made from the CD fund to other Town funds. Maintain adequate records to …

https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216

Fonda-Fultonville Central School District – Reserves Management (2021M-157)

… conditions for reserve fund use and replenishment. Obtain voter approval to liquidate the liability reserve or fund the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157

Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)

… of July 1, 2012 through February 28, 2014. Background The Baldwinsville Public Library is located in the Village of Baldwinsville in Onondaga County. It is governed by an … Baldwinsville Public Library Private Funds and Employee Leave …

https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256

Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)

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-235

Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)

… the annual report prepared by the Business Administrator does not include a summary statement. As a result, the … reserve that District officials could not associate with any outstanding debt, and more than $1.1 million in …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-funds

Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)

… reserve that District officials could not associate with any outstanding debt. Four of the District’s six general …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assets

Examples 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-34-2

Bradford 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-misappropriation

Resources and Responsibilities: New York State’s Environmental Funding

… On the founding Earth Day just over 50 years ago, New York State created the Department of Environmental … to reduce pollution, protect wildlife, preserve open space and otherwise enhance the quality of our environment for all … State Comptroller Executive Summary Founded in 1970, the New York State Department of Environmental Conservation (DEC) …

https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-funding