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DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… released today , State Comptroller Thomas P. DiNapoli laid out the challenges and potential funding scenarios facing the … by the pause on congestion pricing. The report lays out possible sources to fund the MTA’s substantial capital … could be carried over into the 2025-2029 program, crowding out other investments. Setting priorities for the next …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosFare Evasion (Follow-Up)
… largest transportation network, serving a population of 15.3 million people in the 5,000-square-mile area fanning out … first quarter of 2023 (January–March) saw an increase of 11.1% (± 0.9%) for subways and an estimated increase of 37.6% for buses. After the audit’s release, the MTA created a …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followTuition Assistance Program – CUNY York College
… was founded in 1966 and is located on a 50-acre campus in Jamaica, Queens, New York. York offers baccalaureate degrees …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… report - pdf ] Audit Objective Determine whether any South Lewis Central School District (District) officials had … Determine whether any South Lewis Central School District District officials had …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… to show the results of the Department’s investigation. In addition, the Director did not develop and implement … standards. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Human Resource Practices
… Resource Department (HR) manages and supports resources for Upstate’s workforce across four colleges, a research … and procedures help ensure applicants are qualified for employment and employees receive appropriate … Policies and procedures also provide guidance for ensuring the safety and security of staff, students, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesFare Revenue Considerations for the Metropolitan Transportation Authority
… gaps of this magnitude, meaning more painful decisions for the MTA and its riders, via raising fares beyond … change in its revenue composition with more people working from home leading to less regular ridership, the Authority … including New York City's. The MTA must continue to search out operating efficiencies and identify and expand …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityDiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… half of renters and more than a third of homeowners paying at least 30 percent of their 2012 income for a place to live, … income. Statewide, more than 3 million households are at or above the affordability threshold of 30 percent of … and 15 percent of homeowners paid housing costs that were at least half of their household income – a level the U.S. …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideDiNapoli: Debt Adding to MTA's Financial Pressures With Riders and Fare Revenue Slow to Return
… Despite unprecedented federal aid and better-than-expected state tax revenues, the Metropolitan Transportation Authority … Despite unprecedented federal aid and betterthanexpected state tax revenues the Metropolitan …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-debt-adding-mtas-financial-pressures-riders-and-fare-revenue-slow-returnChange in Accounting for Deferred Compensation Plans
Accounting for Deferred Compensation Plans
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb32.pdfWallkill Central School District – Claims Auditing (2023M-52)
… before payment, for valid purposes and properly reported to the Board of Education (Board). Key Findings The claims … before payment, for valid purposes and properly reported to the Board . We reviewed 100 claims totaling $1.7 million … $464,801 were not included in the claims auditor reports to the Board. As a result, the Board was not aware of all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ oversight of management contracts for the period …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mVillage of Canaseraga – Claims Audit (2023M-48)
… and approved before payment. As a result, there was an increased risk that improper or unsupported payments could … accurate when paid. Board members did not know what their claims audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of Shandaken – Payroll (2013M-201)
… of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January 31, 2013. … four Board members. The Town’s general fund expenditures for the 2012 fiscal year totaled $3,035,009, of which $1,574,274 were for payroll-related expenditures. Key Findings The Secretary …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… for higher-paying Evaluation and Management services than what were actually performed. The audit covered the period … December 31, 2016. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage … Plan’s medical/surgical program. Medical/surgical benefits cover a range of services such as office visits, outpatient …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesSelected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up)
… Objective To determine the extent of implementation of the 11 recommendations included in our initial audit report, Selected Aspects of Parking Violations Operations to Collect Fines and Fees (Report 2017-N-8 ). About the … To determine the extent of implementation of the 11 …
https://www.osc.ny.gov/state-agencies/audits/2022/01/06/selected-aspects-parking-violations-operations-collect-fines-and-fees-followState Comptroller DiNapoli Releases Municipal & School Audits
… they did not have a plan to identify all potential outlets for sampling. Auditors also found that district officials did …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … The Snyder Fire District is a district corporation of the State, distinct and separate from the Town of Amherst, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Town of Cicero - Procurement (2020M-8)
… report - pdf] Audit Objective Determine whether goods and services were procured in accordance with the Town’s … they did not competitively bid contracts for paving services and brush collection totaling $471,700. Did not seek competition for 10 professional services totaling $1.1 million. Did not obtain quotes as …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-audits