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Hamlin Morton Walker Fire District – Financial Management (2023M-67)

… the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) and officials effectively … fund balance declined by $676,641 (66 percent). As of December 31, 2022, unrestricted fund balance was $34,092, which was less than 4 percent of the 2023 appropriations. The Board did not adopt realistic …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67

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. … electric fund revenues kept pace with expenses. Ensure that annual payments from the electric fund to the general …

https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49

Town of Greig – Long-Term Planning (2023M-13)

… did not establish long-term financial and capital plans or fund balance and reserve policies. As a result, the Board lacks important tools to project current and future operating and capital needs and …

https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13

Plainville Fire District – Board Oversight (2021M-91)

… complete report - pdf ] Audit Objective Determine 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 …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91

Who Is Responsible? – Travel and Conference Expense Management

… The governing board is generally responsible for the high level oversight of … or school district resources. The governing board is also generally responsible for adopting broad policies … employee, an officer, or a member of the governing board, is responsible for having a clear understanding of travel and …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible

Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)

… whether 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 … whether the Brighton Fire Department Inc Department Board of Directors Board provided adequate oversight of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financial

More About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)

… plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members …

https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-plan

More About This Retirement Plan – Career Plan

… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Career Retirement …

https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-plan

Fishers Island Union Free School District – Website Transparency (2023M-28)

… 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-28

Village of Palmyra - Justice Court Operations (2019M-202)

… by a total of $6,444 as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to … outstanding held bail and restitution totaling $1,864. The Board’s audit of the Court records and reports was …

https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202

Carmel 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-45

Unified 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-and

State Comptroller DiNapoli Releases Audits

… other actions, the MTA launched the Fare Enforcement and Worker Safety Program (Program) to deter fare evasion. A … Division of Homeland Security and Emergency Services – Cyber Incident Response Team (Follow-Up) (2023-F-8) In 2017, the Cyber Incident Response Team (CIRT) was created within the …

https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0

English Language Learners Programs

… English-proficient peers, as demonstrated through lower test scores and lower graduation rates. 1 Ensuring that …

https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programs

State Comptroller DiNapoli Releases Municipal Audits

… did not review them before approving payments. Health insurance claims totaling $495,104 were not approved for … board, and claims totaling $52,000 to the local Chamber of Commerce did not include receipts as required. Of the …

https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases School District Audits

… the 104 full-time and part-time employees were not covered under a collective bargaining agreement, employment contract … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, …

https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases Municipal Audits

… is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to … to the remaining 27 participants. Town of Barker – Justice Court Operations (Broome County) The justice should improve controls to ensure court money is adequately safeguarded. Because the court uses …

https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0

DiNapoli: State Missing Out on Millions in Medicare Payments for Kidney Patients

… saved the Medicaid program as much as $146 million over a six-year period if it had helped Medicaid patients with end … from 2016 to 2018, which includes $17 million in savings for counties and New York City. "New Yorkers dealing with … to Medicare or take actions to help or encourage them to apply and enroll in Medicare. From Jan. 1, 2010 through Dec. …

https://www.osc.ny.gov/press/releases/2017/03/dinapoli-state-missing-out-millions-medicare-payments-kidney-patients