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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 … Culture and recreation 11,411,685 11,411,685 Community development 2,954,389 2,954,389 Education - … SPECIAL ITEM: Proceeds from sale of park land 3,476,488 3,476,488 Net change in fund …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Hermon-DeKalb Central School District – Claims Auditing (St. Lawrence County) … audited and approved before payment. Medina Central School District – Capital Projects (Genesee County) The board …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… County) The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 and 2018 while the … of the court records and reports was inadequate. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… recorded, remitted and reported collections accurately and in a timely manner. Collections were deposited accurately but the clerk did not always make deposits in a timely manner. Collections totaling $7,050 or 49% of the … duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… payroll was not adequately approved, supported and documented. In addition, a staff person received overtime pay that was not properly supported …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Plattekill Library – Budgeting Practices (2017M-95)
… The purpose of our audit was to determine whether the Library’s revenue and expenditure projections were reasonable … 2016 through February 16, 2017. Background The Plattekill Library is a public library located in the Town of Plattekill in Ulster County. … Plattekill Library Budgeting Practices 2017M95 …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Huntington Manor Fire District – Cash Disbursements (2014M-108)
… 31, 2013. Background The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Town of Batavia – Water and Sewer Operations (2018M-12)
… and expenditures associated with improvement areas in the general fund as required by New York State Town Law. The Supervisor did not separately … account for Article 12-C improvement financial activity in the general fund. Properly account for intermunicipal …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Comptroller DiNapoli Statement on 15th Anniversary of 9/11
… attacks took the lives of more than 2,750 people in Lower Manhattan on September 11, 2001. New York and the nation have … that day. We remain defiantly freedom loving and Lower Manhattan embodies that spirit in New York. Lower Manhattan has rebuilt itself and is prospering. As my recent …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-statement-15th-anniversary-911Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… The purpose of our audit was to determine whether the Company’s financial activities were properly recorded and … were deposited and cash disbursements were for appropriate Company purposes for the period January 1, 2015 through … Background The Granville Hook and Ladder Volunteer Fire Company is located in the Village of Granville in Washington …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialTown of Nanticoke – Financial Condition Management (2017M-186)
… May 15, 2017. Background The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Tuxedo Union Free School District – Financial Condition (2015M-360)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … officials did not develop a multiyear financial plan to address declining enrollment issues. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Lansing Central School District – Financial Management (2015M-256)
… Total fund balance increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Arkport Central School District – Payroll (2016M-338)
… The objective of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August … the District Clerk’s calculations of unused leave or the payroll clerk’s calculations of separation payments. Key Recommendations Develop and adopt written payroll policies and procedures. Review the calculations for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Chatham Central School District – Financial Condition (2015M-161)
… condition for the period July 1, 2013 through March 11, 2015. Background The Chatham Central School District includes …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Total Receipts – 2023 Financial Condition Report
… that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State Receipts … tax and consumer (consumption and use) taxes: Accounted for 34.1 percent of 2023 receipts; and Have increased 21.3 …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsWalton Central School District – Financial Condition (2014M-118)
… unassigned fund balance declined by about 94 percent from 2010-13, and officials appropriated about $552,000 of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Town of Colchester – Financial Condition (2016M-376)
… reasonable levels of fund balance to be maintained. From 2013 through 2015, the Board underestimated revenues by …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376South Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if adequate policies were adopted to safeguard the District’s information technology resources …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Town of Ulysses - Information Technology (2021M-190)
… Determine whether Town of Ulysses (Town) officials ensured information technology (IT) systems were adequately secured and protected against … and loss. Key Findings Town officials did not ensure IT systems were adequately secured and protected against … Determine whether Town of Ulysses Town officials ensured information technology IT systems were adequately secured and …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190