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Town of Fishkill – Fiscal Stress (2013M-188)
… a $2.2 million deficit at the end of 2012. This resulted from overestimated revenues in 2009 and 2010 and … 2011. The town-wide general fund balance deficit increased from $384,000 in 2009 to a $1.4 million deficit at the end of … deficits in all the major funds and develop a realistic plan to accumulate fund balance so that the Town is prepared …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Overview – Membership and Enrollment
… and non-job-related disabilities; Transfer of membership from other public retirement systems in New York State; and Crediting of service from other public retirement systems in New York State. … can roll over this money into another retirement savings plan. Types of NYSLRS Membership As a participating …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewTown of Union – Financial Condition (2016M-192)
… through December 31, 2015. Background The Town of Union is located in Broome County. The Town, which has approximately 55,000 residents, is governed by an elected five-member Town Board. Budgeted … use. Additionally, rates are too low to allow the fund to break even, which results in taxpayer inequity, as the water …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Lowville Academy and Central School District – Financial Condition (2015M-220)
… expenditures and used very little of the revenue from the District’s wind power agreement to reduce real … reserved are necessary and reasonable and develop a formal plan for the use of reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mManagement of Energy Consumption
… for 2010. Key Recommendations Develop and implement a plan to reduce energy consumption. Retain energy usage data … With Executive Order 111 Requirements to Purchase Power From Renewable Sources (2008-S-74) …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionBrunswick Central School District – Financial Condition (2014M-002)
… to finance operations. The District’s reserves have grown from about $978,000 to more than $2.4 million in three years. District officials have not established a formal plan stating how much would be set aside in each reserve, how …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Sherburne-Earlville Central School District – Financial Management (2024M-61)
… officials are not presenting the District’s spending plan in a transparent and meaningful manner to taxpayers. In … under which reserves will be used or replenished. From 2020-21 through 2022-23, the Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Port Ewen Fire District – Financial Management (2024M-157)
… by an average of $190,817 (35 percent) each year from 2019 through 2023. Adopt a written multiyear financial or capital plan. Key Recommendations Maintain adequate accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Montauk Union Free School District – Financial Condition (2016M-168)
… The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates one school … $19 million. Key Findings Overestimating appropriations in the adopted budgets from 2012-13 through 2014-15 resulted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Merrick Union Free School District – Financial Condition (2016M-240)
… and underestimated revenues by a total of $2.8 million from July 1, 2012 through June 30, 2015. The District's … trends or other identified analysis. Develop a written plan to reduce the level of unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… a barrier to prevent wheelchair castors and crutch tips from falling off and restroom towel dispensers mounted at an … Town officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45DiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… provided equivalent or better coverage than the previous plan. When auditors compared the district’s former health … to the new carrier, Franklin CSD saved a total of $543,000 from 2013 through 2015. During the same time period, the …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsVillage of Sidney – Financial Activities (2023M-14)
… have negative fund balances that may require a transfer from the general fund to pay remaining liabilities. About … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… Supervisor has weakened internal controls. For example, from January 1, 2022 through September 30, 2022, the Clerk … generally agreed with our findings and indicated that they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46New York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… billion) and corporate taxes in FY 2021, in addition to federal aid, the adopted budget takes important steps to … from COVID-19 will take time,” DiNapoli said. “While I am encouraged by the deposit to the Rainy Day Fund, … of new programs and investments in important services that have recurring spending implications for the city that are …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budgetState Agencies Bulletin No. 1166
… Plan and to provide a new earnings code and procedures for processing refunds for affected employees. This new earnings code is ONLY to be used for this purpose; any other adjustments should be entered … Plan and to provide a new earnings code and procedures for processing refunds for aff …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-representedMedicaid Program – Maximizing Drug Rebates for Health and Recovery Plans
… 1991, New York’s Medicaid program began requesting rebates from drug manufacturers. On a quarterly basis, the Department … program, the Department created a new type of health plan, Health and Recovery Plans (HARP). These health plans … that the Department erroneously excluded HARP drugs from rebate invoices due to inadequate monitoring of the drug …
https://www.osc.ny.gov/state-agencies/audits/2018/06/22/medicaid-program-maximizing-drug-rebates-health-and-recovery-plansState Comptroller Releases School District Audits
… Technology (IT) Assets Inventory (Suffolk County) At the time of initial visits to nine district buildings, … training. Find out how your government money is spent at Open Book New York . Track municipal spending, the …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsInappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Follow-Up)
… Objective To determine the extent of implementation of the five … care program for individuals whose income was too high to qualify for Medicaid. This program was eliminated … 1, 2015 and the majority of FHP enrollees transitioned to the Medicaid program. Managed care plans (Plans) receive …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/inappropriate-premium-payments-recipients-no-longer-enrolled-mainstream-managed-care-andTier 2, 3, 5 and 6 Death Benefits – Career Plan
… date of retirement is within one year of leaving covered employment. The post-retirement death benefit is calculated …
https://www.osc.ny.gov/retirement/publications/1642/tier-2-3-5-and-6-death-benefits