Search
Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Year Ended December 31, 2002 General Fund HUD Programs Community Redevelopment Route 7 Construction Fund Other … 2,954,389 2,954,389 Education - payment to school district 21,893,273 21,893,273 Debt Service: …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Town of Sheridan – Cellular Phones (2013M-334)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cellular telephones for … individuals are provided a Town cell phone, according to the Town Clerk. The Town does not have established written … cell phones. While the Town provided cell phone service to Town officials and employees for job-related use, it also …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334State Comptroller DiNapoli Releases School District Audits
… not locate three of the 48 IT items auditors tested: a laptop and two cameras, totaling $1,444. In addition, the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Town of Reading – Financial Management (2013M-217)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and budgeting … a policy and Town officials have not developed procedures to govern the level of unexpended surplus funds to be maintained. Additionally, the Board has no policy for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217College of Plattsburgh – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. The mission of the College at Plattsburgh …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesTown of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… fund, highway fund and water fund. For the 2012 fiscal year, expenditures from those funds totaled over $2.2 … capital needs and financing sources for a three-to five-year period. Use the unexpended surplus fund balance in the … reports on a monthly basis and use them to monitor current-year results against budget estimates. …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Pawling Central School District – Selected Financial Activities (2012M-185)
… 3, 2012. Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam … funds. District officials overfunded the High School Roof project and burdened District taxpayers with $1.3 million in … Limit the Audit Committee’s activities to the scope of what is included in its charter. Amend the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Selected Aspects of Bus Procurement
… Purpose We audited the Metropolitan Transportation Authority to determine … whether it procures buses in a manner which results in the best value for the lowest cost. The audit covered bus purchases from January … We audited the Metropolitan Transportation Authority to determine …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementDiNapoli Rejects DOT Contract due to Unanswered Questions About Contractor
… Thomas P. DiNapoli today rejected a state Department of Transportation (DOT) contract with Whitestone, N.Y.-based … bridges in Nassau and Suffolk counties citing its ties to two companies debarred by the state for prevailing wage … Comptroller Thomas P DiNapoli rejected a state Department of Transportation contract with Whitestone NYbased Limnes …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rejects-dot-contract-due-unanswered-questions-about-contractorDiNapoli:Two Fortune 500 Retailers Agree to Increased Use of Renewable Energy
… York State Comptroller Thomas P. DiNapoli today announced that Fortune 500 retailers Best Buy and Nordstrom have agreed to the New York State Common Retirement Fund’s (Fund) request that they increase the use of renewable energy in their operations and supply chain. …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energyDiNapoli: Pharma Company Agrees To Bar Its Drugs From Use In State Executions
… Akorn Pharmaceuticals is taking action to prevent its products from being used in lethal injection executions and is asking any states that might have its products on hand for such purposes to return them. The … said. “Many drug companies have policies that ensure their products cannot be used in lethal injection executions, …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-pharma-company-agrees-bar-its-drugs-use-state-executionsTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… Town of Wawarsing is located in Ulster County and has a population of approximately 13,000. The Town Board comprises four elected members and an …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202DiNapoli Statement on the MTA's July Financial Plan
… customer satisfaction surveys and recent quarterly transit summit discussions with New York City on the state of service …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… the highway fund and $10,624 for the water fund for fiscal year 2012. Key Findings The Board did not develop accurate … 2013 with revenue estimates that were based on the prior year’s actual revenue earned and real property taxes to fully …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Livingston County Court and Trust Funds (2022-C&T-4)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2017 through June 17 2022
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4State Comptroller DiNapoli Releases Municipal and School Audits
… the training between 185 and 1,138 days late. City of Long Beach – Physical Accessibility to Programs and Services … components reviewed, auditors identified 86 (17%) where city officials could consider taking additional steps … components reviewed, auditors identified 171 (19%) where city officials could consider taking additional steps …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0DiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… education and environmental purposes and, depending on market conditions, $193.3 million to refund a portion of … of the Comptroller of the State of New York on March 18, 2025, as set forth in the Notice of Sale published in The Bond Buyer on March 11. The bonds will be dated as of the date of …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsMinority- and Women-Owned Business Enterprises (MWBEs)
… on the Empire State Development website. Do Business with New York State New York State offers many online resources to help you find … New York State supports small businesses and certified … minority andor womenowned businesses through a variety of programs In fact in some cases state agen …
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesState Agencies Bulletin No. 2358
… Background: Pursuant to the New York State Fiscal Year 2026 Enacted Budget, Judiciary Law Section 519 has been … an increase to Jury Duty Daily Compensation to $72 per day effective 06/08/2025 for eligible employees. Note: Employees who would have made less than $72 per day must receive only the daily amount they would have earned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2358-june-2025-increase-jury-duty-daily-compensationSustainable Investments and Climate Solutions Program
… the initial goal of $20 billion achieved the same year. Andrew Siwo is the Director of the SICS program and will …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-program