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2020 Annual Cash Basis Report on State Funds
… PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds … Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating Results Governmental Funds … 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-funds2022 Annual Cash Basis Report on State Funds
… PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds … Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating Results Governmental Funds … Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-fundsConflicts of Interest of Municipal Officers and Employees
… and interests must be above reproach. This brochure is intended to help you better understand New York State law as it pertains to conflicts of interest, … government, is provided in poster format [pdf - 2019] . What is a conflict of interest? You may have heard of the …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesGeneva City School District - Reserves (2018M-51)
… Audit Objective Determine whether the Board reasonably and transparently financed reserves. Key Findings The Board … in compliance with statutory requirements. … Geneva City School District Reserves 2018M51 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-512024 Annual Cash Basis Report on State Funds
… PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds … Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating Results Governmental Funds … Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsOpinion 88-58
… FUNDS -- Capital Reserve Funds (referendum requirements for fund established for type of improvement) STREETS AND HIGHWAYS -- Highway Garage (referendum requirement) … housing and storage of machinery, tools, implements and equipment owned by the town, but that the total cost, without …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Carmel Central School District - Extra-Classroom Activities (2018M-45)
… (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five … $431 was not set aside for remittance to the State. The District’s ECA policy was not comprehensive. Key … they plan to initiate corrective action. … Carmel Central School District ExtraClassroom Activities 2018M45 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45City of Lockport – Cash Flow (2014M-195)
… of our audit was to assess the financial condition of City for the period January 1, 2014 through May 30, 2014. … is located in Niagara County, encompasses 8.4 square miles and serves approximately 21,100 residents. It is governed by … are approximately $33.4 million. Key Findings The City’s accounting records are in such poor condition that City …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195City of Geneva – Financial Management (2015M-105)
… was to assess the City officials’ financial management for the period January 1, 2012 through March 31, 2015. … Background The City of Geneva is located in Ontario County and has a population of approximately 13,200. The Common … did not use the Uniform System of Accounts to maintain the accounting records. Key Recommendations Adopt structurally …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Chenango Valley Central School District – Budget Review (B4-15-8)
… the significant revenue and expenditure projections in the District’s tentative budgets for the 2015-16 fiscal year are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2013 and 2014
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2013 and 2014
https://www.osc.ny.gov/files/local-government/data/pdf/datadescription.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2015 and Newer
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2015 and Newer
https://www.osc.ny.gov/files/local-government/data/pdf/datadescription2015.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - 2020 LG
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - 2020 Local Governments
https://www.osc.ny.gov/files/local-government/data/excel/2020-calendar-year-local-governments.xlsxIX.7.E Disaster Assistance – IX. Federal Grants
… a disaster event. This process requires the participation of staff in the Division of Budget (DOB), Department of Homeland Security and … create project worksheets. DHSES receives a federal grant award covering established project worksheets and provides …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceComptroller DiNapoli Releases Municipal Audits
… or unexpected expenditures. The city will also have to increase rates for metered water and sewer rents by 31 …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1Patchogue-Medford Union Free School District – Budget Review (B7-16-1)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2016-17 fiscal year are reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… classify each fund not classified by law into a fund type for financial reporting purposes in conformance with GAAP. Process and Document Preparation: The following is a comprehensive … Correctional Industries Revolving Account 60050-60084 School Capital Facilities Financing Reserve Fund 60200-60203 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafr