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Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… 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 financial procedures and the Board did not enforce compliance … Board of Directors Board provided adequate oversight of financial operations …
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)
… This retirement plan summary describes the benefits available … covered by the Basic Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … of the State of New York, administers this plan. Our main office is in Albany, New York. This publication is a …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planMore About This Retirement Plan – Career Plan
… 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)
… External audit reports and corrective action plans (CAPs), Proposed and final annual budgets, Schedule of reserve … submission request for records. Key Recommendations Post all required and recommended information on the District’s … officials agreed with our findings and have initiated or plan to initiate corrective action. …
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)
… the Justice provided adequate oversight of the Justice Court Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202DiNapoli: State Missing Out on Millions in Medicare Payments for Kidney Patients
… of their Medicare eligibility, which could reduce their out-of-pocket expenses and may provide them with more options … This could allow Medicaid to pay ESRD recipients' Medicare out-of-pocket costs, such as premiums and coinsurance. … about Medicare benefits and Medicaid's payment of Medicare out-of-pocket costs, and to actively assist recipients in …
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
… Policy Reference: National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement … measurements made on a cash or accrual basis in the State’s financial statements. As defined in GASB Statement 63, the … of transactions and events, a measurement focus identifies what transactions and events should be recorded. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Comptroller DiNapoli Releases State Audits
… ready to submit encounter transactions to the EIS improved from 10 to 43 by Nov. 20, 2015. Department of Health: … of the Early Intervention Program’s State Fiscal Agent (SFA) (2015-S-22) DOH generally provides effective oversight of the SFA that helps ensure early intervention (EI) claims are paid …
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process for the period July … bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and purchasing … signatures and may be signed by the Board Chair or his or her designee, but the bylaws designate the Treasurer as the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Monroe County – Golf Course Contract Management (2014M-111)
… the effectiveness of the County’s oversight of the golf course operating contract for the period January 1, 2012 … Monroe County Golf Course Contract Management 2014M111 …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial records and … segregation of duties or other mitigating controls were in place. The Supervisor and other Board members were unaware …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … of these accounts (37 percent) have not been used in more than five years, with the oldest being last used more … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountThousand Islands Central School District – Financial Management (2022M-201)
… from productive use and may have missed opportunities to reduce the tax levy. The Board and District officials: … fiscal year-end surplus fund balance ranging from $2.4 to $3 million (10.3 to 12.8 percent) of the next year’s budget (during the same …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… audit charter school school district cash collections …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Scarborough Fire District – Board Oversight (2025M-117)
… it prevents the Board, taxpayers, the Office of the State Comptroller (OSC) and other interested parties from … investment policy or procurement policy, as required by New York State General Municipal Law (GML). Develop and adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Opinion 2007-8
… not been made, the audit must include an examination of all revenues, expenditures and resources from any source. …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… 1, 2013 through March 31, 2015. Background The East Kingston Volunteer Fire Company provides fire protection … East Kingston Volunteer Fire Company Financial Activities 2017M191 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesState Comptroller DiNapoli Releases Local Government Audits
… local government audits have been completed. Town of Amity – Town Clerk (Allegany County) Auditors reviewed 184 …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsTown of Orangeville – Town Clerk/Tax Collector (2023M-80)
… accounting records, provide accurate monthly reports to the Supervisor or provide an annual accounting to the Board as required. Accurately record, remit and report … of the Clerk’s accounts and records. Town officials agreed with our recommendations and have indicated they plan to …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Uniondale Union Free School District – Information Technology (2023M-61)
… when access is no longer needed. District officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61