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New York City Agency Services Monitoring Tool
… for the City’s fiscal prudence and is required by City and State law. However, budget and staffing constraints can … More Monthly Quarterly Annual The Office of the New York State Comptroller (OSC) has recommended that the City …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … District and the Merrick Union Free School District . State Comptroller DiNapoli has made it a priority to audit …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Town of Ballston - Water Fund Financial Operations (2023M-60)
… rates were applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 … or delivered with water used and could not account for water totaling $300,000. To meet minimum purchase … requirements, the Town paid the Town of Glenville $135,000 for 38.5 million gallons of water it did not receive or use. …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Town of Butler – Financial Management (2024M-119)
… expenditures for the town-wide and TOV funds from 2021 through 2023. Furthermore, the Board did not adopt …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… period from January 2019 through December 2022. About the Program The Mitchell-Lama Housing program (Program) was created in 1955 by the Limited Profit Housing …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellTown of Mamakating – Records and Reports (2015M-164)
… January 23, 2015. Background The Town of Mamakating is located in Sullivan County, has a population of approximately 12,000 and is governed by an elected five-member Town Board. The Town’s … Use interfund advances only when an operating fund is in need of short-term cash and ensure interfund advances …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Schuyler County – Treasurer’s Office (2014M-186)
… at any time during the year. Officials did not have a list of taxpayers with tax installment agreements and a list of taxpayers in default of their tax installment … installment agreements are located in one place and a list developed to allow for the determination of defaulted …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186Opinion 99-16
… (authority to indemnify custodial bank) GENERAL MUNICIPAL LAW, §10: A town may enter into a custodial agreement under … town garbage dump. We indicated that the authority in Town Law, §64(4) for a town to contract to purchase insurance … the view of this Office. We still believe that Town Law, §64(4), relative to the purchase of insurance …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Town of Ballston - Water Fund Financial Operations (2023M-60)
Determine whether the Town of Ballston (Town) officials provided adequate oversight of the water fund’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/ballston-town-2023-60.pdfRoosevelt Fire District – Length of Service Award Program (2025M-40)
… properly monitored the District’s length of service award program (LOSAP). Key Findings The Board did not effectively … properly monitored the Districts length of service award program LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40DiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… P. DiNapoli highlights key areas of transit service — safety, reliability and frequency — where the MTA can take … and gave two main reasons: the ability to work from home and fear for their personal safety. Straphangers cited … the predominant causes for riding less were working from home and service reliability. Commuter rail riders mainly …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backCity of Amsterdam – Budget Review (B20-5-8)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … certain significant revenue and expenditure projections in the 2020-21 adopted budget are not reasonable and other … and does not appropriate enough money for contingencies in the refuse and recreation funds to provide adequate …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a … body or official is supplied with sufficient information to make that determination. When auditing claims, the … not for a legitimate purpose include: Gifts and donations to private entities in violation of the New York State …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingCost-Saving Ideas: Managing Workers' Compensation Costs
… insurance carrier Purchase a policy from the New York State Insurance Fund Become self-insured as authorized by the … to those job classifications. If you participate in the State Insurance Fund or purchase a policy from a private … top priority for your local government. Resources New York State Workers' Compensation Board New York State Insurance …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsTown of Eden - Real Property Tax Exemptions (2018M-231)
… required, to ensure the exemptions were in compliance with State or local laws. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… The audit covered the period from April 2019 through June 2024. About the Program HTFC, a component of Homes and … rental subsidies. According to HTFC’s data, in May 2024, HTFC paid subsidies totaling approximately $1.9 million … units. For the period April 2019 through January 2024, HTFC spent about $99 million on RRAP subsidies. Key …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programState Agencies Bulletin No. 1557
… the 2016-2019 Agreement between the State of New York and PEF, provides for payment of performance advances on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1557-april-2017-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1466
… which implemented the 2011-2016 Agreements between the State of New York and CSEA, provides for payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1466-april-2016-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1467
… the 2011-2015 Agreement between the State of New York and PEF, provides for payment of performance advances on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1467-april-2016-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1556
… 2017 CSEA Performance Advances and provide instructions for payments not processed automatically. Affected Employees … between the State of New York and CSEA, provides for payment of performance advances on April 1 to eligible … date based on the 04/01/2015 Salary Schedule are eligible for the April 2017 CSEA Performance Advance provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1556-april-2017-civil-service-employees-association-csea-performance