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Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… residency documentation annually, or whenever there is a change in residency, in a timely manner and develop and … findings and recommendations and indicated they plan to take corrective action. Appendix B includes our comment on an …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mVillage of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… properly account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) … and timely. Key Findings The Village had 6,776 unpaid parking tickets totaling $354,705 outstanding as of July 31, … forgive late fees totaling $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Selected Aspects of Parking Violations Operations to Collect Fines and Fees
… Objective To determine whether the New York City Department of Finance (DOF) identifies and collects fines and fees that are due for parking violations. This audit covered the period … processed about 20 million summonses with a total value of $901 million and $994 million, respectively. DOF’s role …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesTown of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… of the accounting firm with which the Board contracted to assist the Supervisor in fulfilling his financial duties. The …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… to be in a stronger position, which has fueled revenue growth for the state and put New York on solid financial … sharing in the state’s economic prosperity. “This is a good time for our state to shape our future and agree to a …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsMadison Central School District - Reserves and Debt Service Fund (2019M-63)
… Audit Objective Determine whether reserve funds and the debt service fund balance were reasonable. Key Findings The … overfunded. The approximately $1 million balance in the debt service fund was not used towards the $2.8 million in debt payments made by the District during the three-year …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines for … giving (or receiving) equal value in exchange. There is no clear link between services provided and supporting … The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the modified …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management … and evaluate the operations and financial practices of the Clerk’s office for the period of January 1, 2012 … The purpose of our audit was to review the Boards financial management …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… and other restricted moneys. The Town Comptroller does not record reserve activity in the financial system, instead she accounts for … has not properly recorded and reported interfund activity. The Town has not established an effective fleet …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… disbursements and internal controls over fuel inventories for the period January 1, 2011, through May 31, 2012. … 10 payments totaling $1,819 that she made to herself for the reimbursement of expenses and nine payments totaling $18,100 that were made to vendors for publicity. The Town made payments totaling $60,000 to the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… Town’s financial management and fuel procurement practices for the period of January 1, 2012 through January 6, 2014. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled almost $850,000. Key Findings The Board did … Towns financial management and fuel procurement practices for the period of January 1 2012 through January 6 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34DiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… subsidiaries, 860 local authorities and eight interstate or international authorities, according to DiNapoli’s report. … requirements that apply to other government agencies, or the same types of controls over their contracting … has regularly shifted responsibility for certain costs from its budget to various authorities. This obscures overall …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… orders, some stemming from mergers and acquisitions, from Jan. 1, 2015 to July 10, 2019, by four utility companies: … Charter to submit a letter of credit in the amount of $12 million, propose a newly revised buildout plan requiring … and pay an additional fine of $1 million (drawn from the $12 million) for every missed goal under the new schedule. …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsTown of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… The Town overpaid two vendors more than $100,000 for solid waste disposal and sidewalk replacement services. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Alexander Central School District – Financial Management (2020M-64)
Determine whether the Board and District officials properly used and managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/alexander-2020-64.pdfAnnual Report on Revenues and Expenditures of Foreign Fire Insurance Premiums
Annual Report on Revenues and Expenditures of Foreign Fire Insurance Premiums
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/foreign-fire-insurance-premiums-annual-report.pdf2024-2025 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2024 through September 30, 2025.
https://www.osc.ny.gov/files/state-agencies/audits/2026/pdf/annual-report-on-audits-2024-2025.pdfProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up) (2023-F-23)
To determine the extent of implementation of the two recommendations included in our initial audit report, Project Tracking Systems and Economic Assistance Program Evaluations (Report 2019-S-48).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f23.pdfNon-Revenue Service Vehicles and On-Rail Equipment (2020-S-29) 180-Day Response
To determine whether LIRR maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment and maintains an accurate inventory of parts required to repair the ....
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29-response.pdfFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
Determine whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fillmore-central-school-district-2023-115.pdf