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Village of Solvay – Financial Management (2023M-49)
… the Village of Solvay (Village) Board of Trustees (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board and Village officials did not develop a budget for the …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… District (District) Board of Fire Commissioners (Board) and officials effectively managed fund balance. Key Findings The Board and officials did not effectively manage fund balance. As a result, they were not transparent with taxpayers and fund balance declined. We found: From 2020 through 2022, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Town of Cincinnatus – Financial Operations (2016M-238)
… The Town of Cincinnatus is located in Cortland County and has approximately 1,040 residents. The Town is governed … Budgeted appropriations for the general, highway, water and lighting funds total $656,407 for 2016. Key Findings The … has not updated its procurement policy in almost 20 years and did not ensure that Town officials and employees followed …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238More About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… This retirement plan summary describes the benefits available … members covered by the Basic Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planMore About This Retirement Plan – Career Plan
… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Career Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are provided by …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planFishers Island Union Free School District – Website Transparency (2023M-28)
… (District) website provided the public with transparent and comprehensive financial information. Key Findings … District’s website provided the public with transparent and comprehensive financial information. As a result, the community and other interested parties could not readily access and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Village of Palmyra - Justice Court Operations (2019M-202)
… receipts were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings The Justice’s cash balances … dating back to the 1990s, with outstanding held bail and restitution totaling $1,864. The Board’s audit of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Carmel Central School District - Extra-Classroom Activities (2018M-45)
… Determine whether extra-classroom activity (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain … supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45State Comptroller DiNapoli Releases Audits
… with disabilities who are between the ages of three and five years. For the three fiscal years ended June 30, … (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for services their members … Maternity Capitation Payment (SMCP) for the prenatal and postpartum physician care and hospital or birthing center …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0English Language Learners Programs
… Education Department is adequately overseeing whether school districts are providing services to English Language Learners as required. The audit covered the period from July 2019 … Education Department is adequately overseeing whether school districts are providing services to English Language …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsState Comptroller DiNapoli Releases School District Audits
… County) District officials did not appropriately track and inventory IT equipment. They did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory or maintain a complete and accurate IT equipment inventory or perform an annual …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… Amherst Industrial Development Agency – Project Approval and Monitoring (Erie County) The board did not properly approve and monitor projects. Auditors determined the board did not … were based on project applications that were completed and supported with applicable supplemental documentation and …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… the board. Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (Ontario County) Town officials did … manner. Although the district’s investments were legal, safe and liquid, officials maintained the capital reserve … did not seek competition by obtaining verbal or written quotes for 14 purchases totaling $82,727, which reduced …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… eligible students, 13% of the eligible student population, and determined claims were not submitted for 814 eligible … district did not have an adequate online banking policy and procedures. Potsdam Central School District – Network User Account Controls and Information Technology (IT) Contingency Planning (St. …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Manorville Fire District , Town of Mentz , City of Olean and the Town of Thurman . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… Managed Care Payments to Unenrolled Providers (Follow-Up) (2025-F-21) The 21st Century Cures Act mandated that managed … Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2025-F-10) The Department of Health … to identify when a third-party health insurance (TPHI) carrier may be responsible for payments for services …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-auditsDiNapoli: State Missing Out on Millions in Medicare Payments for Kidney Patients
… 2018, which includes $17 million in savings for counties and New York City. "New Yorkers dealing with kidney failure and struggling with day-to-day life should be informed of … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-state-missing-out-millions-medicare-payments-kidney-patientsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Outflows of Resources, Deferred Inflows of Resources, and Net Position (GASB Codification Section 1600 – Basis of Accounting) Process and Document Preparation: BASIS OF ACCOUNTING The basis of … refers to when revenues, expenditures, expenses, and transfers - and assets, deferred outflows of resources, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Comptroller DiNapoli Releases Audits
… Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members … health insurance coverage to over 1.2 million active and retired state, local government, and school district employees, and their dependents. The …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… (DOE) needs to step up its efforts to prepare students for their next steps after high school, according to an audit released today by State … whether public-school students completed high school by their expected graduation date and possessed the skills … DOE needs to step up its efforts to prepare students for their next steps after high school according to an audit …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-education