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Town of Salina – Information Technology (2013M-256)
… Town’s budgeted operating expenditures for the 2013 fiscal year were approximately $14 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Pride 2022
… and ignited the modern movement for equality for all. This year, Comptroller DiNapoli will host his third annual Pride …
https://www.osc.ny.gov/pride-2022Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Board of Directors. Operating expenditures for the 2015-16 fiscal year totaled approximately $1.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… annual update document (AUD) is required to be filed each year, AUDs have not been filed with the New York State Office …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Village of Frankfort – User Charges (2014M-117)
… Trustees. Budgeted appropriations for the 2013-14 fiscal year are approximately $592,000 for the water fund, $72,000 …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Andes Central School District – Financial Management (2013M-250)
… The District's budgeted expenditures for 2013-14 fiscal year are $3.8 million. Key Findings District officials are … balance increased to almost 20 percent of the following year’s budgeted appropriations. While the 2012-13 unreserved …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of Nelsonville – Financial Operations (2012M-242)
… Trustees. Budgeted appropriations for the 2012-13 fiscal year were $531,000 funded primarily with real property taxes …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Middleburgh – Fiscal Operations (2013M-10)
… Board. The Village’s annual budget for the 2011–12 fiscal year was $1 million. Key Findings The Board and the Mayor did …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Lewiston – Purchasing (2013M-45)
… a Mayor and four Trustees. For the 2012-13 fiscal year, budgeted appropriations total approximately $2.4 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… a Mayor. The Village’s expenditures for the 2011-12 fiscal year totaled approximately $12.4 million. Key Findings We …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29North Shore Public Library – Financial Condition (2013M-344)
… expenditures of $3,563,192 for the 2012-13 fiscal year. Key Findings The Library retained excessive fund …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… statements have been issued since the 2015 fiscal year because City officials have not provided their …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96White Plains City School District – Financial Management (2020M-71)
… and continued to be overestimated. District officials made year-end transfers totaling about $29 million to reserves. … that would be added to the reserves during the fiscal year. Key Recommendations Adopt annual budgets that contain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, 2002 Business-Type Activities … Total operating revenues 11,329,883 1,344,087 12,673,970 16,322,925 Operating expenses: Personal services … Total operating expenses 6,907,756 1,582,891 8,490,647 16,863,457 Operating income (loss) 4,422,127 (238,804) …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsVillage of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… to its residents. Budgeted appropriations for the 2015-16 fiscal year totaled $287,500. Key Findings Lack of oversight by the …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Town of Friendship – Water Accountability (2013M-281)
… Budgeted water fund appropriations for the 2013 fiscal year totaled $193,819. Key Finding Neither the Board nor the …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of New Albion – Justice Court Operations (2014M-161)
… of our audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2011 through April 2, 2014. … comprising a Town Supervisor and four council members. For the 2014 fiscal year, budgeted appropriations totaled …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… estimates and monitor the budgets throughout the year. Develop a plan to address the negative fund balances in …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Lowville Academy and Central School District – Financial Condition (2015M-220)
… Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $25 million. Key Findings Over the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mJamestown City School District – Financial Condition (2015M-120)
… District’s budgeted appropriations for the 2014-15 fiscal year were $76 million. Key Findings To bridge the funding gap in the 2015-16 budget, District officials expect to use approximately … update a multiyear financial plan for a three- to five-year period that is sustainable and includes information …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120