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Management and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… Objective To assess the extent of implementation of the 11 … and Brooklyn, and express routes from those boroughs to Manhattan. Transit and MTA Bus have Support Fleet Services … for preventive maintenance (PM), which is performed to detect or prevent the degradation of vehicles in order to …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followOpinion 91-61
… discussed in the opinion. FEES -- Bail Moneys (1% fee to fund an approved county alternatives to incarceration service plan) BAIL MONEYS -- Fees (1% fee to fund an approved county alternatives to incarceration … those counties which do not have an approved alternatives to incarceration service plan …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Protection of Managed Pollinators (Honey Bees)
… among other issues, invasive pests and diseases (including American foulbrood – a highly contagious and very destructive … effort, with the Department primarily responsible for managed pollinators, typically honey bees. Honey bees are … to certify nucleus colonies (nucs) and queens for sale or transport. Where honey bees are being shipped into …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesMaintenance and Inspection of Event Recorder Units (Follow-Up)
… Program The Metropolitan Transportation Authority (MTA) is a public benefit corporation chartered by the New York … State Legislature. MTA’s New York City Transit (Transit) is the largest public transportation agency in North America … and Transit could not retrieve a download when it is requested for a non-emergency incident/accident, primarily …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followCollection of Fines Related to Tenant Complaints (Follow-Up)
… the Division of Housing and Community Renewal (DHCR). DHCR is responsible for the supervision, maintenance, and … by ORA’s Enforcement Unit, defined as follows: Harassment is a course of conduct intended to force a tenant out of … or engaging in baseless court proceedings. Non-compliance is when an owner fails to comply with an order by not taking …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followCity of Little Falls – Budget Review (B25-3-9)
… Chapter 176 of the Laws of 2025 authorizes the City of Little Falls (City) to issue debt in an amount not to exceed …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Town of Wawayanda – Financial Operations (2024M-160)
… manage financial operations? Audit Period January 1, 2023 – September 17, 2024. We extended our audit period back … Town Supervisor (Supervisor) serves as the chief executive officer, fiscal officer and the Board-appointed budget … forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160City of Yonkers – Budget Review (B24-6-6)
… officials’ continued practice of using debt to pay for recurring costs is imprudent. Our review determined … police, real estate transfer tax, city and state mortgage tax, housing and buildings, parking violation … police, real estate transfer tax, city and state mortgage tax, housing and buildings, parking violation …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6DiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… weekdays than weekends. Commuter rail ridership was at, or near, pre-pandemic levels on weekends in June, but weekday …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandVillage of Horseheads – Collections (2023M-169)
… did not accurately record collections totaling $1,804. Cemetery Department (Cemetery) collections and Code … The Board of Trustees (Board) did not comply with New York State Village Law which required the Board to annually …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Village of Addison – Payroll (2024M-12)
… that, if implemented, will improve the Village’s payroll function. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Collection of Fines Related to Tenant Complaints
… laws and regulations related to nearly 1 million regulated apartments in the State. Between January 1, 2016 and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsCity of Olean – Budget Review (B18-1-1)
… make both plans an integral part of the budget process. Add $40,000 to the proposed general fund budget and routinely …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1City of Newburgh – Budget Review (B21-6-13)
… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … as of December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be … close gaps in the budget decreases the fund balance that is available to cover unforeseen circumstances. The City …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Town of Grafton – Audit Follow-Up (2013M-113-F)
… an elected five-member Town Board. Budgeted expenditures for 2013 totaled approximately $1.1 million. Results of …
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Westchester County … WARC provides preschool special education services to children with disabilities who are 3 and 4 years of age. … financial information, including costs, that WARC reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualDiNapoli Releases Budget Review for City of Buffalo
… aid to cover past budget shortfalls, and now that money is gone and there’s no extra cushion left to help balance the … However, the city comptroller projects actual 2025-26 general fund spending to total approximately $671 million. … fiscal year. A real property tax increase of $46.1 million is included in the proposed 2026-27 budget to help address …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-releases-budget-review-city-buffaloBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. (Building Blocks) on its Consolidated Fiscal Reports (CFRs) … Cost Manual (RCM). The audit covered expenses reported on Building Blocks’ CFR for the fiscal year ended June 30, 2015, …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualDiNapoli: Local Communities Reducing Number of Homeless Veterans
… from 2011 to 2016. Due to federal funding uncertainty for programs that assist homeless veterans, some programs may … was created to ensure that all homeless veterans have quick access to housing services. Since 2015, Albany, …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransThe Economic Impact of the Great Outdoors
… with a specific outdoor activity. These include bug spray, coolers, general outdoor clothing (such as sweatshirts …
https://www.osc.ny.gov/reports/economic-impact-great-outdoors