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Accountability and Surplussing of Vehicles (Follow-Up)
… Disabilities Services Offices (DDSOs) – Metro NY (the Bronx and Manhattan), Brooklyn, Bernard M. Fineson (Queens), and Staten Island – are responsible for overseeing 118 State-run …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… Numerous New York State agencies use toll-free telephone numbers to disseminate information and allow the public to … vendors only charge agencies for toll-free telephone numbers that belong to them. When initially procuring … its needs, the agency should procure toll-free telephone numbers in accordance with the State’s Procurement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesState Contract and Payment Actions in September
… Comptroller approved 1,803 contracts for state agencies and public authorities valued at $3.4 billion and approved more than 2.1 million payments worth nearly $15 billion. The office rejected 150 contracts and related transactions valued at $311 million and nearly …
https://www.osc.ny.gov/press/releases/2023/11/state-contract-and-payment-actions-septemberOversight of Disability Services
… Objective To determine whether the State University of New York has adequately provided access … accessibility through October 2022. About the Program The State University of New York (SUNY) is the largest … prohibits discrimination on the basis of disability by State and local governments. Similarly, section 504 of the …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesAlbany Community Charter School – Financial Operations (2013M-185)
… operations and the effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011, to … The School’s budgeted expenses for the 2012-13 fiscal year were approximately $7 million. Key Findings We found no … at State and local levels at a fee of 1 percent of per pupil revenue from the prior academic year. On April 18, …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Oversight of Passenger Safety (Follow-Up)
… Disabilities Services Offices (DDSOs) – Metro NY (the Bronx and Manhattan), Brooklyn, Bernard M. Fineson (Queens), and Staten Island – are responsible for overseeing 115 State-run …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followState Public Health Emergency Medical Stockpile (2023-S-14)
To determine what steps DOH and OGS have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the equipment purchased and whether DOH and OGS have managed and maintained—in function
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s14.pdfTown of Eastchester – Parking Ticket Collections (2012M-246)
The purpose of our audit was to examine the Court receivables for parking offenses for the period January 1, 2010, to May 31, 2012.
https://www.osc.ny.gov/files/local-government/audits/2013/pdf/eastchester-2012-246.pdfCompliance With Payment Card Industry Standards
… devices that process cardholder data, implemented a formal risk assessment process to identify threats to cardholder data, …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsVillage of Endicott -- Budget Review (B17-4-7)
… to liquidate the accumulated deficit in the Villag's general fund as of May 31, 2004. New York State Local Finance … deficits to submit to the State Comptroller each year, starting with the fiscal year during which the local … expenditure projections in the tentative budget for the general, electric and parking funds are reasonable. The water …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Justice Court Fund: Advisories
… September [pdf] - 2020 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2019 … October [pdf] - 2019 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2017 … September [pdf] - 2017 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2015 …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… fines and forfeitures, licenses and permits, interest income, rental income and other “miscellaneous revenues” reached an … that have recently boosted revenue, including interest income, may soften in the coming years. These shifts warrant … fines and forfeitures licenses and permits interest income rental income and other miscellaneous revenues reached …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… Purpose of Audit The purpose of our audit was to review the City’s internal controls over procurement … City did not seek bids for purchases from one vendor who was paid $65,864. BPU officials did not seek competition, …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Kennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Kennedy’s CFR for the fiscal year ended June 30, 2014, and included certain expenses claimed on Kennedy’s CFRs for the two fiscal years ended June 30, 2013. Background Kennedy is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B17-6-11)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … City of Yonkers Budget Review B17611 …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… the "net assets" format; the "balance sheet" format also is permitted. Classification of assets and liabilities is required in either case. Business-Type Activities … debt 72,728,293 360,281 73,088,574 8,690,746 Restricted for debt service 1,451,996 1,451,996 Unrestricted …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Utilization of the Arch Street Yard and Shop Facility (Follow-Up)
… the No. 7 line Hunters Point Ave. Station. This facility was designed to provide inspections, maintenance, and … Shop Facility (Facility). The Metro-North Railroad (MNR) was billed $707,694 of the operating expenses for the … report on December 8, 2017. We found that the Facility was constructed before it was needed for ESA and was never …
https://www.osc.ny.gov/state-agencies/audits/2020/01/28/utilization-arch-street-yard-and-shop-facility-followExamples from GASB Statement 34 - Statement of Cash Flows
… Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type … about noncash investing, capital, and financing activities is not illustrated. …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsExamples from GASB Statement 34 - Statement of Activities
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesLocal Governments Should Improve Accessibility for New Yorkers
… (Cayuga County) City of Batavia (Genesee County) City of Cohoes (Albany County) City of Long Beach (Nassau County) …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkers