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Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
Determine whether the Ravena-Coeymans-Selkirk Central School District’s (District) extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ravena-coeymans-selkirk-2020-169.pdfEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
Determine whether extra-classroom activity (ECA) funds were properly accounted for, deposited timely and if disbursements were properly supported and for legitimate ECA purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-rockaway-union-free-2020-85.pdfOversight of Undistributed Child Support Funds (2017-S-17) 90-Day Response
To determine if the Office of Temporary and Disability Assistance’s oversight and guidance are sufficient for local social service districts to effectively...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s17-response.pdfNew York's Tax Check-Off Funds - Good Intentions on Hold, January 2014
Tax “check-off” programs provide a means for taxpayers to make voluntary contributions for various causes as part of their federal and State income tax filings.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-tax-check-off-funds-2014.pdfMinetto 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-andTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… and to determine whether extra-classroom activity funds were adequately safeguarded and cash receipts and … Transportation State Aid and ExtraClassroom Activity Funds 2017M182 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… financial condition and extra-classroom activity (ECA) funds for the period July 1, 2015 through February 28, 2017. … did not issue pre-numbered duplicate receipts for all funds placed in her custody, and did not always deposit funds …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… recreation program from which he misappropriated program funds totaling at least $107,984. Specifically, we found that … Misappropriation of Parks and Recreation Department Funds 2013M169 …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-funds2022 Annual Cash Basis Report on State Funds
… List of Joint Custody Fund … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-fundsTown of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… 30, 2012. Background The Town of Halfmoon is located in Saratoga County and has a population of approximately … not develop budgets with realistic estimates of revenues. In recent years, the Board over-estimated the sales tax …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-552021 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating Results Governmental Funds Budgetary … Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2021-annual-cash-basis-report-state-funds2020 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating Results Governmental Funds Budgetary … Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-fundsBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Objective Determine whether extra-classroom activity (ECA) funds were properly collected, recorded, deposited and … statement of profit and loss forms, and annual record of funds received and paid out. Checks were not countersigned … 2019. … Determine whether extraclassroom activity ECA funds were properly collected recorded deposited and disbursed …
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)
… officials effectively managed the District’s reserve funds. Key Findings District officials have not performed an … were not established. Key Recommendations Review reserve funds to determine whether they are necessary and reasonably funded. Ensure reserve funds are properly used. District officials generally agreed …
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-342015 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating Results Governmental Funds Budgetary … Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds2016 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating Results Governmental Funds Budgetary … Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating Results Governmental Funds Budgetary … Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-funds2018 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating Results Governmental Funds Budgetary … Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2018-annual-cash-basis-report-state-funds2019 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating Results Governmental Funds Budgetary … Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2019-annual-cash-basis-report-state-funds