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Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… 129,975 190,548 1,104,632 1,074,831 5,908,666 Due to other funds 25,369 25,369 Payable to other … Capital assets used in governmental activities are not financial resources and therefore are not reported in the … 161,082,708 Other long-term assets are not available to pay for current-period expenditures and therefore are …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2South Jefferson Central School District – Community Services (2016M-343)
… of our audit was to examine the internal controls over District-provided community services for the period July 1, … May 9, 2016. Background The South Jefferson Central School District is located in the Towns of Adams, Ellisburg, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… with its component districts for the operation of adult and continuing education programs. During the 2013-14 and 2014-15 fiscal years, 22 of the 23 adult education programs realized an operating surplus. Key … agreements with component districts for self-sustaining adult education programs. Contact the State Education …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188SUNY Bulletin No. SU-324
… The purpose of this bulletin is to notify agencies of the new voluntary deduction code for short term disability, … (UUP) in Bargaining Unit 08 will be eligible for the new deduction code. Effective Dates: Effective for … automatically process deduction transactions using the new deduction code 523, UUP Colonial Insurance. The vendor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-324-new-voluntary-insurance-deduction-code-523-employeesVillage of Candor – Fund Balance (2017M-148)
… May 31, 2017. Background The Village of Candor is located in the Town of Candor in Tioga County and has a population of approximately 850. … Although fund balance declined by $117,000 (35 percent) in 2016-17, the balance as of May 31, 2017 was $213,000, or …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Holland Patent Central School District – Access to the Student Information System (2016M-326)
… personal, private and sensitive information (PPSI) in the student information system (SIS) for the period July 1, 2015 through July 31, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $31 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemSullivan West Central School District – Financial Condition (2014M-40)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2012 through … The Sullivan West Central School District is located in Sullivan County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Village of Tuckahoe – Financial Condition (2015M-88)
… for three budget modifications implemented during 2012-13, no other budget modifications were implemented for 2012-13 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Cambria Housing Authority – Financial Management (2015M-316)
… The Authority, which was established pursuant to New York State Public Housing Law, is governed by an appointed …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Portville Central School District – Financial Condition (2013M-384)
… The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County and the Towns of Olean and Portville in Cattaraugus County. The District operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384West Genesee Central School District – Segregation of Duties (2016M-303)
… controls over certain cash receipts were adequate for the period July 1, 2014 through March 31, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $78.6 … has not established written policies or procedures for the cash receipts process at the District’s Business …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Addison Central School District – Procurement of Professional Services (2023M-6)
… professional services. Key Findings District officials did not seek competition for most professional services in … policy. District officials: Paid approximately $365,000 to 12 of the District’s 14 professional service providers … five years as required by Chapter 263 of the Laws of 2005. Have consistently used the same construction management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6DiNapoli Statement on NYC's 2025 Budget Modification
… the following statement today regarding New York City's 2025 budget modification. "New York City’s Fiscal Year 2025 budget modification raises current year spending to $115 … the following statement today regarding New York Citys 2025 budget modification …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… mechanisms to periodically verify that certified MWBEs are at their address of record. Require analysts to obtain all …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programCity of Long Beach – Budget Review (B18-7-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Institutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported on the Consolidated … adequately, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualOpinion 2012-1
… of highway related products from company owned by a member of a town board of assessment review) REAL PROPERTY … would be required to disclose the interest in accordance with General Municipal Law § 803. You ask whether a member of …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Unified Court System Bulletin No. UCS-304
… agency must report the projected increment code for April 2023 in the Incr. Code field Ineligible for Increment or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-304-april-2022-state-new-york-unified-court-system-ucs-incrementsState Police Bulletin No. SP-197
… Affected Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 … of 2019 implements the 2018-2023 Agreement between New York State and NYSPIA, provides for retroactive General … 62) will be paid using the following effective dates and check date: Year Pay Cycle/Pay Period Type Payment Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-197-april-2018-and-april-2019-retroactive-salary-increases-state-policeWayne County – Financial Management (2012M-249)
… to review the County’s financial condition and management for the period January 1, 2010, to August 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 square miles, … County. The County’s general fund operating expenditures for the 2011 fiscal year totaled approximately $127 million. …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249