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Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)

… met the exemption criteria. As a result, we could not confirm the exemptions were properly granted or calculated. …

https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81

East Rockaway Union Free School District – Purchasing (2015M-253)

… of our audit was to review the District’s practices and procedures used to purchase goods and services that are not subject to competitive bidding for … did not always use competition when making purchases and procuring professional services. The District did not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253

Marcellus Central School District – Procurement (2016M-230)

… and District officials did not always retain the necessary quote documentation with purchase requisitions as required by …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230

Comptroller DiNapoli Releases State Audits

… Metropolitan Transportation Authority (MTA): Bus Driver Licensing (Follow-Up) (2015-F-13) An initial … issued in June 2013, determined that the majority of MTA bus drivers sampled met the requirements of Article 19-A of … issued in June 2013 determined that the majority of MTA bus drivers sampled met the requirements of Article 19A of …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-audits

Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)

… resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … 2020-21 school year by September 15, 2020 as required by New York State Education Department (SED) regulations. One of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-york

Town of Seneca Falls - Procurement (2018M-143)

… over the competitive bidding thresholds (totaling $1.13 million). Town officials did not: Seek competition for …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143

XII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures

… OVERVIEW AND POLICIES Business Units must use the Invoice Lines section of the voucher in the Statewide Financial … available in the SFS, including: using individual invoice lines for individual invoice items. copying purchase order … and/or receiving information into the voucher’s invoice lines (see Section 5.E – Processing Payments Against a …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fields

Train On-Time Performance (Follow-up)

… percent. For 2013, weekday OTP averaged 80.5 percent and weekend OTP averaged 85.4 percent. For 2014, weekday OTP averaged 74.0 percent and weekend OTP averaged 81.2 percent. In late March 2015, … are planned to address the unresolved issues discussed in this review. …

https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-follow

Town of Harrison - Budgeting Practices (2018M-142)

Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable

https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142

DiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered

… scheme to steal over $48,000 in funds meant to support seniors and people with disabilities residing in the West … dollars intended to provide housing to individuals and seniors with disabilities," said Special Agent-in-Charge …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-over

Management of Energy Consumption (Follow-Up)

… Purpose To determine the extent of implementation of the two recommendations made in our initial report, Management of Energy Consumption ( 2011-S-4 ). Background Our initial … To determine the extent of implementation of the two recommendations made in our initial report …

https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-follow

Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up)

… included in our initial audit report, Improper Medicaid Payments Involving Fee-for-Service Claims for … Program The Department of Health administers the State’s Medicaid program. Individuals may enroll in Medicaid through Local Departments of Social Services or the …

https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-involving-fee-service-claims-recipients-multiple-client

Services to Workers Under the Worker Adjustment and Retraining Notification Act

… Objectives To determine whether the Department of Labor (Department) is providing appropriate and timely … – the workers and businesses in New York State. As part of fulfilling its mission, the Department, through its Division of Employment and Workforce Solutions (DEWS), administers the …

https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-act

IX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants

… The procedures that follow pertain to the refund or return of federal funds to the U.S. Treasury or U.S. Department of Education due to: Excessive cash balances on deposit that … the award. SINGLE PAYMENT VOUCHER To generate a refund of federal funds by check to the U.S. Treasury or U.S. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasury

Bus Driver Licensing

… whether the Metropolitan Transportation Authority's bus drivers met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. The audit covers bus drivers who worked in passenger service January 1, 2010 … has seven operating constituent agencies; two of them (MTA Bus and New York City Transit) provide bus service. In 2008, …

https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensing

Accounts Payable Advisory No. 50

… Terms Guidance: An early payment discount is an incentive (in the form of a reduction of the invoice amount) offered by … before it is due. Every agency should have a process in place to ensure accounts payable staff take the maximum … rate offered by a vendor whenever a discount is available. In the SFS, discount terms can be established by vendors at …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discounts

DiNapoli: LIRR On-Time Performance Falls Short

… according to a report released today by New York State Comptroller Thomas P. DiNapoli. LIRR delays and … of New Yorkers. Read the report , or go to: http://www.osc.state.ny.us/osdc/rpt1-2018-lirr-performance.pdf For access to state and local government spending and more than 50,000 …

https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-short

Security Over Critical Systems (Follow-Up)

… one recommendation included in our initial audit report, Security Over Critical Systems (Report 2023-S-24 ). About the … Services’ (ITS) policies, including ITS’ Information Security Policy and Acceptable Use Policy, for its IT assets. … HRBRRD must also abide by Payment Card Industry Data Security Standards (PCI DSS) and must complete a …

https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-follow