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Government-Wide Financial Data – 2021 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full accrual basis), as opposed to when they are … and liabilities and deferred inflows of resources in three categories: Net investment in capital assets …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataMonterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… July 31, 2012. Background The Monterey Fire Company, Inc. is a not-for-profit organization incorporated in 1952. The Company, located in the Town of Orange in … the Companys financial operations for the period January 1 2007 to July 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Rockland County – Budget Review (B22-6-9)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2023 fiscal year are … with the fiscal year during which the municipality is authorized to issue the deficit obligations, and for each … County sales tax revenues of $261 million, which is a decrease of approximately $560,000 from the actual revenue …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9Livingston County Court and Trust Funds (2022-C&T-4)
… 1, 2017 through June 17, 2022. Background Pursuant to a court order, certain assets may be provided to the court … money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the … in the newspaper for each year abandoned property is held. Report all court and trust fund transactions …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual … villages across the State. The Town of Riverhead (Town) is one of the local governments included in our review. The …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13Adequacy of 2021 Budgets - City of Rome (S9-21-3)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual … and villages across the State. The City of Rome (City) is one of the local governments included in our review. The …
https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual … villages across the State. The Town of Smithtown (Town) is one of the local governments included in our review. The …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual … villages across the State. The City of Canandaigua (City) is one of the local governments included in our review. The …
https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18Adequacy of 2021 Budgets - Steuben County (S9-21-19)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual … and villages across the State. Steuben County (County) is one of the local governments included in our review. The …
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19Adequacy of 2021 Budgets - Otsego County (S9-21-15)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual … and villages across the State. Otsego County (County) is one of the local governments included in our review. The …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15Adequacy of 2021 Budgets - Jefferson County (S9-21-2)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual … and villages across the State. Jefferson County (County) is one of the local governments included in our review. The …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual … across the State. The Town of North Hempstead (Town) is one of the local governments included in our review. The …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual … villages across the State. The Town of Big Flats (Town) is one of the local governments included in our review. The …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20Adequacy of 2021 Budgets - City of Norwich (S9-21-16)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual … and villages across the State. The City of Norwich (City) is one of the local governments included in our review. The …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16Adequacy of 2021 Budgets - Town of Herkimer (S9-21-4)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual … and villages across the State. The Town of Herkimer (Town) is one of the local governments included in our review. The …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-town-herkimer-s9-21-4Adequacy of 2021 Budgets - Genesee County (S9-21-7)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual … and villages across the State. Genesee County (County) is one of the local governments included in our review. The …
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7Adequacy of 2021 Budgets - Town of Elma (S9-21-8)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual … and villages across the State. The Town of Elma (Town) is one of the local governments included in our review. The …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-elma-s9-21-8Adequacy of 2021 Budgets - Essex County (S9-21-9)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual … towns and villages across the State. Essex County (County) is one of the local governments included in our review. The …
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual … villages across the State. The City of Jamestown (City) is one of the local governments included in our review. The …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… through July 11, 2013. Background The Town of Clarkson is located in Monroe County. The Town is governed by an elected Town Board, which comprises a Supervisor and four Board members. The Town’s 2013 budgeted … practices and Board oversight for the period January 1 2012 through July 11 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339