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Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds

… 06856 are reprinted by permission. Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances … Health and sanitation 6,070,032         6,070,032 Cemetery 706,305         706,305 Culture and recreation … 11,298,469 15,697,954 121,332,470 Excess (deficiency) of revenues over expenditures (2,695,008) (222,916) …

State Comptroller DiNapoli Releases Municipal Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … County) Inadequate budgetary practices resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019.The highway fund’s appropriations were overspent three …

Compliance With Executive Order 88 – Energy Efficiency in State Buildings

… to facility staff, as required, by the December 31, 2017 deadline. DOCCS officials stated they did not meet the submetering deadline because they are installing more meters than … energy reduction until well after the April 1, 2020 deadline. Key Recommendation Continue implementing capital …

State Comptroller DiNapoli Releases Municipal Audits

… by $645,366. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …

Village of Greenwich – Justice Court Operations (2014M-023)

… 1, 2012 through August 31, 2013. Background The Village of Greenwich is located in Washington County and has a … Village of Greenwich Justice Court Operations 2014M023 …

DiNapoli: State Tax Revenues Down $3 Billion Through July

… last year, according to the July cash report  issued today by State Comptroller Thomas P. DiNapoli. “The shift of … and declining tax receipts. Washington’s continued delay on further federal response leaves the state, local …

Controls Over Unclaimed Bottle Deposits (Follow-Up)

… enforcing certain aspects of the New York State Returnable Container Act (Act), also known as the “Bottle Bill.” The Act …

DiNapoli Statement on the MTA's July Financial Plan

… gaps when excluding federal one-time relief, making clear what my office has been saying since September 2021 : the MTA is facing major risks to its operating revenue streams as … with the bonds. The Authority also took a step forward on congestion pricing naming its traffic mobility review …

Town of Alden – Town Supervisor (2024M-105)

… Key Findings The former Supervisor did not always follow basic accounting principles by preparing or maintaining … to the Board. The Supervisor did not always adhere to basic internal controls that are designed to help ensure …

Livonia Central School District – Conflict of Interest (2024M-89)

… with those powers or duties. The Board member’s physical therapy company entered into six contracts with the District … understand the steps necessary to disclose a conflict and what constituted a prohibited conflict of interest. Had such …

State Comptroller DiNapoli Releases School Audits

… Jordan-Elbridge Central School District , Queensbury Union Free School District and the Remsenburg-Speonk Union Free School District . "In an era of limited resources and … included in the original adopted budgets. Queensbury Union Free School District – Extra-Classroom Activities (Warren …

Comptroller DiNapoli Releases Municipal Audits

… to finance operations, the continued reduction of sales tax revenues, establishing reserve funds, or purchasing and …

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Altmar-Parish-Williamstown Central School District , Candor Central School District , Lowville Academy and Central School … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the …

Security Over Critical Systems

… Level 1 Adult Trauma Center and serves as a regional hub for burn care and rehabilitation. As a teaching facility …

Comptroller DiNapoli Releases School District Audits

… Thomas P. DiNapoli today announced the following school district audits have been issued. Health Sciences Charter School – Student Enrollment and Billing (Erie County) … calculated accurately and properly supported, but the school relied on staff at its accounting firm to calculate …

Compliance With Requirements to Maintain Systems at Vendor-Supported Levels

… updated and patched by the system’s vendor).  Key Findings We determined that, generally, RGRTA maintained its systems at vendor-supported levels. However, we did identify unsupported systems used by RGRTA on 14 … the responsibility of third-party vendors. In these cases, we determined that RGRTA was not providing sufficient …

Office of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals

… payments made to SSP recipients who were reported as deceased according to the VERIS Social Security Number Validation Services. Deceased SSP recipients’ beneficiaries are not entitled to … who OTDA claims are alive are indeed alive. Recover any funds inappropriately paid to deceased recipients. Establish …

Professional Development - Auditors

… At the Office of the State Comptroller, we are committed to maintaining a positive image of professionalism, … financial and performance auditing. You will also get up-to-date training in technology issues, such as auditing in a … techniques. As part of our team, you will be encouraged to pursue lifelong learning and to seek professional …

Employee Incentive and Bonus Payments (Follow-Up)

… included in our initial audit report, Erie County Medical Center Corporation: Employee Incentive and Bonus Payments (Report 2016-S-29 ). Background Erie County Medical Center Corporation (ECMCC) is a public benefit … Authorities Law Section 3626 to manage the Erie County Medical Center health network. ECMCC is the only major public …

XII.10 Overview – XII. Expenditures