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Town of Greig – Long-Term Planning (2023M-13)
… long-term financial and capital plans or fund balance and reserve policies. As a result, the Board lacks important … equipment (56 percent) were beyond their optimal useful life. Some of the highway equipment beyond optimal useful … Develop and adopt a comprehensive written fund balance and reserve policy. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Plainville Fire District – Board Oversight (2021M-91)
… whether the Plainville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations and exceeded its …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Who Is Responsible? – Travel and Conference Expense Management
… is generally responsible for the high level oversight of local government or school district resources. The governing … is generally responsible for the high level oversight of local government or school district resources …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleBrighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… the Brighton Fire Department, Inc. (Department) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. The Department lacked detailed … whether the Brighton Fire Department Inc Department Board of Directors Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 6 Police and Fire Retirement System members covered by the Basic Retirement Plan. (There is no Tier 4 in the Police and …
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)
… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … they were required to include on the District’s website: External audit reports and corrective action plans …
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)
… complete report - pdf] Audit Objective Determine whether the Justice provided adequate oversight of the Justice Court (Court) to ensure receipts were collected, … and remitted in a timely and accurate manner. Key Findings The Justice’s cash balances exceeded known liabilities by a …
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 School Audits
… , Putnam Valley Union Free School District , Rockville Centre Union Free School District , Schuylerville Central … decrease in fund balance. Furthermore, the district paid health insurance and retirement system costs for cafeteria … payment. South Kortright Central School District – Retiree Health Insurance Contributions (Delaware County) District …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Unified Court System Bulletin No. UCS-299
… with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip) or Leave of … Absence and an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip) or Leave of … Absence and an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip), or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-299-june-2021-uniform-and-equipment-uniform-allowance-andState Comptroller DiNapoli Releases Audits
… costs that did not comply with requirements. Department of Health – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations (Follow-Up) (2023-F-3) Many of the State’s … with UnitedHealthcare Insurance Company of New York (United) to administer the Empire Plan’s medical/surgical …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0English Language Learners Programs
… of the same grade and home language districtwide. Use the maps link above to explore interactive maps and information on ELL enrollment and ENL services in …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Amherst Industrial Development Agency – Project Approval … New York State Authorities Budget Office and the Office of the State Comptroller was accurate with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and active projects. …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Batavia City School District – Information Technology Equipment Inventory (Genesee County) District officials did not appropriately track and inventory … Thomas P DiNapoli today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Ballston Lake Fire District , Town of Barker , Town of Genesee , Town of Hempstead Sanitary District No. 2 , Town …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… reviewed reimbursements for 20 eligible students, 13% of the eligible student population, and determined claims … IT incident occurred. Additionally, auditors found that of the district’s 1,909 network user accounts, 1,896 were … of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated fund balance. Sodus …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsDiNapoli: State Missing Out on Millions in Medicare Payments for Kidney Patients
… Department of Health (DOH) could have saved the Medicaid program as much as $146 million over a six-year period if it … states need to take every initiative to defray Medicaid program costs." Medicaid is a federal, state, and locally funded medical program that provides services to those who are economically …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-state-missing-out-millions-medicare-payments-kidney-patientsDiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… their next steps after high school and should prioritize elementary and middle school intervention in city school … the DOE’s definition of college readiness, how they did in elementary and middle school, and whether they stayed in … had to take remedial courses. The audit analyzed early elementary and middle school indicators of students’ college …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… No. 63 – Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position (GASB Codification Section 1600 – … expenses, and transfers - and assets, deferred outflows of resources, liabilities, and deferred inflows of resources - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focus