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Village of Solvay – Financial Management (2023M-49)
… (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 electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 …
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)
… Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) and officials … by $215,772 (8 percent) for 2020 through 2022. The District did not have a written multiyear financial plan or … audit hamlin morton walker fire district …
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 to Tier 1, 2, … covered by the Basic Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planMore About This Retirement Plan – Career Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, … covered by the Career Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planFishers Island Union Free School District – Website Transparency (2023M-28)
… plans (CAPs), Proposed and final annual budgets, Schedule of reserve funds, School District and property tax report cards, Board minutes, and Freedom of Information Law (FOIL) online submission request for … and recommended information on the District’s website in a transparent and comprehensive manner. District officials …
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)
… [read complete report - pdf] Audit Objective Determine whether the Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202State Comptroller DiNapoli Releases School Audits
… Services , West Canada Valley Central School District and the West Hempstead Union Free School District . State … has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Carmel Central School District - Extra-Classroom Activities (2018M-45)
… [read complete report - pdf] Audit Objective Determine whether … $5,144, sales tax totaling $431 was not set aside for remittance to the State. The District’s ECA policy was not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Unified Court System Bulletin No. UCS-299
… (CSEA) and the Unified Court System of the State of New York provide for a uniform and equipment allowance or … all employment taxes and income taxes. Federal, State, and New York City income tax withholding will be calculated using … Bulletin No. 1786, Non-Negotiated and/or Undeliverable New York State Payroll Checks . Checks issued to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-299-june-2021-uniform-and-equipment-uniform-allowance-andEnglish Language Learners Programs
… gap between students learning the English language and their English-proficient peers, as demonstrated through … to make Bilingual Education (BE) programs available in all home languages spoken by 20 or more ELLs of the same grade and home language districtwide. Use the maps link above to …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsState Comptroller DiNapoli Releases Municipal Audits
… most prudent and economical manner and in the district’s best interest. Middlesex Fire District – Fiscal Transparency …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsState 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
… do not have adequate assurance that all comp time is appropriately earned, accurately recorded and properly …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… totaling $12,603. Bradford Central School District – Online Banking (Steuben County) While online banking transactions were appropriate, district officials did not …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… adopt a policy to address the level of unrestricted fund balance to be maintained or a multi-year financial plan. In … were reconciled each month. Lyon Mountain Fire District – Cash Disbursements (Clinton County) The board could improve … The board approved the treasurer's use of a debit card to purchase office supplies and postage. The use of a …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… conditions such as water-damaged ceilings and rusty, loose railings. DHCR officials made some progress in …
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
… disease (ESRD) who meet certain eligibility requirements get the Medicare benefits to which they are entitled, according to an audit released … their entitlement to Medicare and taken steps to help get them enrolled, the Medicaid program could have saved as … renal disease who meet certain eligibility requirements get the Medicare benefits to which they are entitled …
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
… Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows of … GASB Statement No …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusDiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… The NYC Department of Education (DOE) needs to step up its efforts to prepare … or trade school. The audit found a significant number of students did not graduate on time and were not prepared … intervention in city school districts where large numbers of students do not graduate high school.” DOE considers …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-education