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2022 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances …
https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-fundsCampbell-Savona Central School District – Budget Review (B2-13-12)
… County, issued debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local governments that have been …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-122021 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances …
https://www.osc.ny.gov/finance/cash-basis/2021-annual-cash-basis-report-state-fundsTown of Huron – Financial Management (2014M-367)
… 18, 2014. Background The Town of Huron is located in Wayne County and has a population of approximately 2,000. … adopted budgets with unrealistic estimates, which resulted in the accumulation of surplus funds and higher tax levies … reasonable level of surplus fund balance to be maintained in each fund to meet the Town’s needs. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-3672015 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds2016 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-funds2018 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances …
https://www.osc.ny.gov/finance/cash-basis/2018-annual-cash-basis-report-state-funds2019 Annual Cash Basis Report on State Funds
… Obligation Debt Future General Obligation Debt Service Requirements Payable from Debt Service Funds Debt Service … - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance Accounts …
https://www.osc.ny.gov/finance/cash-basis/2019-annual-cash-basis-report-state-funds2020 Annual Cash Basis Report on State Funds
… Debt Future General Obligation Debt Service Requirements Payable from Debt Service Funds Debt Service Funds - … Lease/Purchase and Contractual Obligation Requirements Payable from Debt Service Funds State Debt Outstanding …
https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-fundsTown of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… an adequate system of internal controls over transfer station cash receipts. Key Recommendations Establish … and sewer charges. Establish a comprehensive transfer station cash receipts policy. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60York Central School District - School District Website (S9-19-35)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Officials did not prepare: A multiyear financial plan. Posting a prepared plan further enhances the transparency of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire … Determine whether the South Butler Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… adequate oversight and management of the Town hall capital project. Key Findings The Board established an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not prepare an itemized project budget and did not appropriately monitor the project. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Gates-Chili Central School District - Financial Management (2019M-53)
… report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves. Key Findings District officials circumvented … Determine whether the Board and District officials adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… employment goals to create and/or retain 1,034 and 1,270 full time equivalent (FTE) jobs and reported a total of 1,666 …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Town of Harpersfield – Claims Auditing (2024M-71)
… Key Findings The Board did not properly audit claims to determine whether the claims represented actual and … necessary expenditures and whether proposed payments were for valid purposes. Of the 428 claims totaling $478,628 that … contain sufficient details or itemization for the Board to make the necessary determinations required for a proper …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval to liquidate the … Adopt a comprehensive written reserve fund policy and develop a written plan for future funding and use of reserve funds and ensure amounts are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Village of Hewlett Bay Park – Financial Management (2022M-30)
… - pdf] Audit Objective Determine whether the Village of Hewlett Bay Park (Village) Board adopted realistic budgets, … Determine whether the Village of Hewlett Bay Park Village Board adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Village of Hewlett Neck – Financial Management (2022M-35)
… of Hewlett Neck (Village) Board of Trustees (Board) adopted realistic budgets, and monitored and effectively … or monitor and effectively manage fund balance. The Board: Adopted budgets that were not based on historical revenue and … Village of Hewlett Neck Village Board of Trustees Board adopted realistic budgets and monitored and effectively …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35