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City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… $107,984. Specifically, we found that the City could not account for $36,234 in fees that should have been paid for … totaling approximately $344,000 from a separate bank account titled the “Binghamton City Sport Leagues” for the … 27, 2012. He was one of the two signatories on this account and the bank statements were mailed to his home …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsMinetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… December 31, 2013. Background The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire protection services to the Town of Minetto and the Town … Minetto Volunteer Fire Company Misappropriation of Funds and Records and Reports 2014M222 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andNorthern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective internal controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extra2024 Annual Cash Basis Report on State Funds
… (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsLevittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… The Levittown Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates 11 schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomEast Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $31 million. The District’s high … receipts and disbursed $188,000 during the 2014-15 fiscal year. Key Findings Not all ECA fund receipts were deposited … that student treasurers maintain ledgers throughout the year. Update the ECA fund policy to provide specific guidance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroom2025 Annual Cash Basis Report on State Funds
… (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-funds2023 Annual Cash Basis Report on State Funds
… Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - Schedules of Receipts, Disbursements and Other Financing Sources (Uses) Governmental Funds - Local … Funds Debt Service Funds - Lease/Purchase and Other Financing Agreement Disbursements Future Lease/Purchase and …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-fundsVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… Develop a plan to repay outstanding interfund loans or authorize transfers to close out all or part of these loans. Develop realistic budgets and evaluate water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-3342022 Annual Cash Basis Report on State Funds
… (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool …
https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-fundsTown of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… 30, 2012. Background The Town of Halfmoon is located in Saratoga County and has a population of approximately … not develop budgets with realistic estimates of revenues. In recent years, the Board over-estimated the sales tax …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-552021 Annual Cash Basis Report on State Funds
… (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool …
https://www.osc.ny.gov/finance/cash-basis/2021-annual-cash-basis-report-state-fundsExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… sheet" format also is permitted. Classification of assets and liabilities is required in either case. Business-Type … Enterprise Funds Governmental Activities Water and Sewer Parking Facilities Totals Internal Service Funds ASSETS Current assets: Cash and cash equivalents $8,416,653 $369,168 $8,785,821 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-342015 Annual Cash Basis Report on State Funds
… Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - Schedules of Receipts, Disbursements and Other Financing Sources (Uses) Governmental Funds - Local … Funds Debt Service Funds - Lease/Purchase and Other Financing Agreement Disbursements Future Lease/Purchase and …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds2016 Annual Cash Basis Report on State Funds
… Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - Schedules of Receipts, Disbursements and Other Financing Sources (Uses) Governmental Funds - Local … Funds Debt Service Funds - Lease/Purchase and Other Financing Agreement Disbursements Future Lease/Purchase and …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) American … - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-funds2018 Annual Cash Basis Report on State Funds
… (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool …
https://www.osc.ny.gov/finance/cash-basis/2018-annual-cash-basis-report-state-funds2019 Annual Cash Basis Report on State Funds
… (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool …
https://www.osc.ny.gov/finance/cash-basis/2019-annual-cash-basis-report-state-funds2020 Annual Cash Basis Report on State Funds
… Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - Schedules of Receipts, Disbursements and Other Financing Sources (Uses) Governmental Funds - Local … Funds Debt Service Funds - Lease/Purchase and Other Financing Agreement Disbursements Future Lease/Purchase and …
https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-fundsCash Basis Report - July 2024
Comptroller’s Monthly Report on State Funds Cash Basis of Accounting - July 2024
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-july-2024.xlsx