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Cash Basis Report - August 2022
Comptroller’s monthly report on State Funds Cash Basis of Accounting for August 2022.
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-august-2022.xlsxCash Basis Report - August 2022
Comptroller’s monthly report on State Funds Cash Basis of Accounting for August 2022.
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-august-2022.pdfTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-ticonderoga.pdfPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-plainedge.pdfPreventing Fraud and Abuse of Public Funds: Local Governments Need to Do Better
Preventing Fraud and Abuse of Public Funds: Local Governments Need to Do Better
https://www.osc.ny.gov/files/local-government/publications/pdf/preventingfraud.pdfCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… annual budget. Establishing and funding allowable reserve funds for a specific intended purpose can smooth out spikes … estimated funding levels and the conditions under which funds will be used. Reserves should be established with a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Issued To: County, City, Town and Village Chief Fiscal Officers … bonds. Proceeds of the revenue bonds are held by EFC in a trustee bank and wired to the local government's bank upon … of the advances. Funds are wired to the borrower by the trustee bank after EFC approves the borrower's request for …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… Objective Determine if extra-classroom activity (ECA) funds were properly collected, recorded, remitted, deposited, disbursed and reconciled. Key Findings ECA funds were not properly collected, recorded, remitted, … action. … Determine if extraclassroom activity ECA funds were properly collected recorded remitted deposited …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomReporting on Foreclosure of Real Property Funds – Kings County
… 1, 2010 through March 13, 2013. Background The Office of Court Administration is responsible for directing and … County Clerk within five days of closing), and files the Report of Sale with the County Clerk within 30 days of … Court and Trust Funds County of Westchester: Report of Examination Period Covered: January 1, 2005 - January 1, 2009 …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyXVI.3.B Fund Accounting – XVI. Financial Reporting
… into fund types. A fund type is the grouping of all funds of similar characteristics and purposes. Only the minimum number of funds consistent with legal and operating requirements will be established since unnecessary funds result in inflexibility and inefficient financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingNYS Common Retirement Fund Announces Third Quarter Results
… of the Fund’s 2015-2016 fiscal year was 2.88 percent for the three-month period ending Dec. 31, 2015, according to … mortgages (21.4 percent), private equity (7.6 percent), real estate (6.3 percent), absolute return strategies (3.6 …
https://www.osc.ny.gov/press/releases/2016/02/nys-common-retirement-fund-announces-third-quarter-resultsComptroller DiNapoli and Attorney General James Announce Guilty Plea of Mount Vernon Mayor Richard Thomas
… of Mount Vernon Mayor Richard Thomas for stealing campaign funds and lying about those funds on a disclosure to the State Board of Elections. Thomas … public corruption across the state." “By using campaign funds to line his own pockets, Mayor Thomas broke the law, …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-and-attorney-general-james-announce-guilty-plea-mount-vernon-mayor-richardTown of Owasco – Financial Management and Procurement (2021M-70)
… (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has multiyear financial and capital plans. …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Mayfield - Town Clerk (2016M-29)
The purpose of our audit was to review the Clerks financial operations for the period January 1 2014 through February 28 2015
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… quarterly, and annual financial statements prepared on a cash basis include: Combined Statements of Cash Receipts, … include management's discussion and analysis (MD&A), basic financial statements and required supplementary … known facts, decisions, or conditions that are expected to have a significant effect on financial position or results of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsLetchworth Central School District - Reserves (2018M-176)
Determine whether the Board properly established reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/pdf/letchworth.pdfMonticello Central School District - Fund Balance Management (2020M-2)
Determine whether the Board and District officials properly managed the general fund’s fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/monticello-2020-02.pdfBuffalo United Charter School - Financial Management (2018M-197)
… Audit Objective Determine whether the Board ensured School funds are used in the most effective and economical manner. … finances. The Board did not have control over School funds or how they are used. Key Recommendations Negotiate … response. … Determine whether the Board ensured School funds are used in the most effective and economical manner …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… Audit Objective Determine whether extra-classroom activity funds were adequately safeguarded and collections and … employees did not submit any documentation to show how funds from 10 cash advances totaling $19,997 were spent. The … of cash advances and prepare reconciliations to ensure funds spent are supported by adequate documentation and for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mTuckahoe Common School District - Financial Condition (2018M-191)
… officials ensured that fund balance and restricted funds were reasonable. Key Findings District officials: … officials ensured that fund balance and restricted funds were reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191