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Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… … Minetto Volunteer Fire Company Misappropriation of Funds and Records and Reports 2014M222 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-and2023 Annual Cash Basis Report on State Funds
… and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-funds2022 Annual Cash Basis Report on State Funds
… and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating …
https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-fundsVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… the financial condition of the Village’s water and sewer funds for the period June 1, 2009 through September 12, 2014. … $1.78 million. Key Findings The water and sewer funds relied on interfund advances from the general fund to …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-3342021 Annual Cash Basis Report on State Funds
… and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating …
https://www.osc.ny.gov/finance/cash-basis/2021-annual-cash-basis-report-state-fundsBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… maintain pre-numbered tickets and receipts, statement of profit and loss forms, and annual record of funds received … pre-numbered receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all … District officials disagreed with certain findings in our report. Appendix B includes our comments on issues raised …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mMedina Central School District - Reserve Funds (2019M-165)
… Findings District officials have not performed an analysis of the reserves, as the District’s reserve policy requires. As a result, they could not demonstrate the need to retain approximately $2.1 million in four reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This statement illustrates the "net … in either case. Business-Type Activities Enterprise Funds Governmental Activities Water and Sewer Parking …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. … trends, and plans for the future use of reserve funds. … Town of Halfmoon Financial Condition of the General …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-552015 Annual Cash Basis Report on State Funds
… and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds2016 Annual Cash Basis Report on State Funds
… and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-funds2018 Annual Cash Basis Report on State Funds
… and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating …
https://www.osc.ny.gov/finance/cash-basis/2018-annual-cash-basis-report-state-funds2019 Annual Cash Basis Report on State Funds
… and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating …
https://www.osc.ny.gov/finance/cash-basis/2019-annual-cash-basis-report-state-funds2020 Annual Cash Basis Report on State Funds
… and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating …
https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-fundsNorthern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… effective internal controls over extra-classroom activity funds for the period July 1, 2012 through March 31, 2014. … District policy governing the operations of activity funds. None of the tested receipts contained supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraLevittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… purpose of our audit was to review the District’s reserve funds and extra-classroom activity fund for the period July … did not appropriately establish and maintain reserve funds. Extra-classroom activity club officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomEast Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… if the Board ensured that extra-classroom activity funds were properly accounted for during the period July 1, … The District’s high school extra-classroom activity (ECA) funds were maintained by 31 classes and clubs that deposited …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroom2024 Annual Cash Basis Report on State Funds
… and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… and officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … the Board and BOCES officials properly established reserve funds, they did not transparently fund the reserves or use or maintain reserve funds at reasonable levels. The Board and officials: …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39