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2024 Annual Cash Basis Report on State Funds

… - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, … Financing Arrangements Payable from Debt Service Funds State Debt Outstanding Combining Statements of Selected … Comptrollers Annual Report to the Legislature on State Funds …

https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-funds

2025 Annual Cash Basis Report on State Funds

https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-funds

2023 Annual Cash Basis Report on State Funds

… - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, … Obligation Requirements Payable from Debt Service Funds State Debt Outstanding Combining Statements of Selected … Comptrollers Annual Report to the Legislature on State Funds …

https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-funds

2022 Annual Cash Basis Report on State Funds

https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-funds

2021 Annual Cash Basis Report on State Funds

https://www.osc.ny.gov/finance/cash-basis/2021-annual-cash-basis-report-state-funds

Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds

… Accounts payable 447,427 304,003 751,430 780,570 Due to other funds 175,000 175,000 1,170,388 Compensated … debt 72,728,293 360,281 73,088,574 8,690,746 Restricted for debt service 1,451,996 1,451,996 Unrestricted … in the "Totals" column on this statement flows directly to the "Business-type Activities" column on the statement of …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34

2020 Annual Cash Basis Report on State Funds

… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …

https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-funds

Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)

… in Nassau County. The District, which operates 11 schools with approximately 7,100 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroom

Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)

… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period … 1938, is governed by a six-member Board of Directors and has approximately 25 active members. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-and

City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)

… Common Council is the City’s legislative branch. John Whalen was a City employee for 39 years. He was … to his operation of the Department. On April 11, 2013, John Whalen was charged with grand larceny in the second …

https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-funds

Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)

… The Ticonderoga Central School District is located in the Town of Ticonderoga, in Essex County, and the Town of Hague, in Warren County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extra

Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)

… The Plainedge Union Free School District is located in the Town of Oyster Bay, Nassau County. The District … because the District had a total of $2.5 million in operating surpluses in two of the three subsequent fiscal years. The central …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extra

East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)

… Purpose of Audit The purpose of our audit was to determine if the Board ensured that extra-classroom activity funds were …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroom

Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)

… effective internal controls over extra-classroom activity funds for the period July 1, 2012 through March 31, 2014. … District policy governing the operations of activity funds. None of the tested receipts contained supporting … maintain ledgers. Key Recommendation Ensure that activity funds are maintained in accordance with District policy. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extra

Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)

… financial condition of the Village’s water and sewer funds for the period June 1, 2009 through September 12, 2014. … a five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $1.78 … not adopt realistic budgets or establish sufficient rates for water and sewer fund operations. The Board did not audit, …

https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334

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