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Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets

… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Revenues, Expenses, …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assets

Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)

… audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, 2014. … Davis State Park. The Town’s budgeted appropriations for 2014 totaled approximately $17.4 million Key Findings The … Ensure that all fuel supplies are properly accounted for and do not allow employees to dispense fuel into their …

https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162

Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)

… internal controls over the Village’s financial operations for the period June 1, 2013 through November 17, 2015. … services to its residents. Budgeted appropriations for the 2015-16 fiscal year totaled $287,500. Key Findings … manner. The Board did not annually perform or provide for an annual audit of the Treasurer’s records and financial …

https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256

Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)

… to evaluate the Supervisor’s financial records and reports for the period January 1, 2013 through March 21, 2014. … an elected five-member Town Board. Operating expenditures for 2013 totaled approximately $2.1 million. Key Findings The … reports that include cash receipts and disbursements for the month and cash balances at month end. The Board …

https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169

Jamestown City School District – Financial Condition (2015M-120)

… audit was to evaluate the District’s financial condition for the period July 1, 2011 through April 13, 2015. … Board of Education. The District’s budgeted appropriations for the 2014-15 fiscal year were $76 million. Key Findings To … Develop and regularly update a multiyear financial plan for a three- to five-year period that is sustainable and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120

Addison Central School District – Financial Condition (2016M-30)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Addison Central School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, Rathbone, … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30

Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)

… Purpose of Audit The purpose of our audit was to determine whether the District … ensure that District property was purchased and disposed of in a legitimate and cost-effective manner for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchase

Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)

… District’s financial condition and examine leave accruals for the period July 1, 2012 through November 30, 2013. … kindergarten through eighth grade and pays tuition for 284 students in grades 9 through 12 who attend other school districts. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $25.4 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accruals

Management of Energy Consumption

… officials have been effectively managing their agency's energy consumption. The audit covers the period April 1, … Order 111 Purchase of Renewable Energy (2008-S-80) New York State Energy Research and Development Authority: …

https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumption

Town of Bergen – Town Supervisor (2024M-30)

… Bergen (Town) Supervisor maintained complete and accurate accounting records, provided accurate and timely financial … but needs to provide more oversight over the individuals carrying out his recordkeeping duties. Furthermore, the … annually submit sufficient accounting records to the Board for audit and while he filed the AFR in a timely manner, it …

https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30

Village of Suffern – Budget Review (B23-6-2)

… independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2

IX.7.F M-Year Legislation – IX. Federal Grants

… awarding agency and the award is considered expired. In some instances, the life of a federal award may be more or …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislation

XII.4.A Vendor Requests for Payment – XII. Expenditures

… Statewide Financial System (SFS) Claim for Payment Form ( AC 3253-S ). Business Units may use AC 3253-S rather …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-payment

Rockland County – Budget Review (B21-6-12)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2022 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …

https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12

Thurston Fire Company – Board Oversight (2016M-429)

… The purpose of our audit was to determine whether the Board ensured that financial activity was properly recorded … monitoring credit card use to promote accountability and responsibility and the procurement policy does not include … to ensure they are adequate. … Thurston Fire Company Board Oversight 2016M429 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429

Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)

… Purpose of Audit The purpose of our audit was to assess the Authority’s payroll process … Housing Authority (Authority) is located in the City of Cohoes (City) in Albany County and was established to … expenditures totaled approximately $1.9 million. The Board of Commissioners is comprised of seven Commissioners and is …

https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373

City of Yonkers – Information Technology (2017M-86)

… internal controls over information technology (IT) assets for the period June 30, 2014 through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. …

https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86

Contract with Daytop Village, Inc. (Follow-Up)

… Purpose To determine the extent of implementation of the three recommendations included in … The Office of Alcoholism and Substance Abuse Services (OASAS) oversees programs for preventing and treating alcohol … organizations under contracts administered by OASAS. One such contract is with Daytop Village, Inc. …

https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-follow