Search

New York City Bike Share Program – Oversight of Revenue Collection and Monitoring

… and discount passes). At the end of their trip, riders dock, or lock, the bike at the bike dock at the station, signifying the end of their trip. Users …

https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoring

NYS Comptroller DiNapoli: Wall Street Profits and Bonuses Up Sharply in 2017

… rose dramatically in 2017 for the second consecutive year and the average bonus paid to industry employees in New York City jumped 17 percent to reach $184,220 according to an estimate … tax trends and includes cash bonuses for the current year and bonuses deferred from prior years that have been …

https://www.osc.ny.gov/press/releases/2018/03/nys-comptroller-dinapoli-wall-street-profits-and-bonuses-sharply-2017

Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans

… reports explaining the planned corrective action, audits are the effective management tools they should be. As … and recommendations. Our draft audit report tells you what we found based on our audit testing and what we … recognize that a formalized, well-thought-out CAP can take time for officials to develop. Nonetheless, officials may …

https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plans

Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)

… documentation to clearly identify the type and/or quantity of materials purchased. Recycling credits were not processed …

https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155

Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)

… the District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During …

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuel

Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)

… of approximately 374.500 within an 812 square-mile area and is governed by a 21-member Board of Legislators. The … Key Findings Service providers did not submit more than 40 percent of the quarterly reports as required by contract. …

https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80

Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)

… the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and … receipts or prepare adequate accountabilities for all ECA collections. Key Recommendations Adopt realistic … treasurers maintain adequate supporting documentation for all ECA fund collections. District officials disagreed …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-management

Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … provides refuse collection and recycling pickup services to more than 55,000 households and commercial businesses, is … $12 million. Key Findings The Board did not adopt a policy to address the level of unrestricted fund balance to be …

https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016m

DiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress

… Staten Island is setting population, business and employment … "Jobs and businesses have reached record levels on Staten Island, spurred by reconstruction, new development and … growing leisure and hospitality sector," DiNapoli said. "Staten Island's recovery from Superstorm Sandy demonstrates …

https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progress

Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)

… The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extra

Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)

… Purpose of Audit The purpose of our audit was to determine whether the Board adequately … Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financial

Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)

… our audit was to examine the District’s budget practices and reserve funds for the period July 1, 2013 through … of unrestricted fund balance that is not needed and not used to fund District operations. Review all reserves currently established and determine if the balances are necessary and reasonable. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-funds

City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)

… costs. The City did not pay 70 percent of tested invoices on time, incurring late fees of $13,121. The annual … estimated payments. Ensure that bills are paid before or on due dates. Ensure that the annual reconciliation is …

https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236

Village of Hilton - Financial Management (2020M-31)

Determine whether the Board and Village officials adopted realistic budgets and effectively managed fund balance and reserves.

https://www.osc.ny.gov/files/local-government/audits/pdf/hilton-2020-31.pdf

Victor Central School District - Financial Management (2019M-62)

Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves.

https://www.osc.ny.gov/files/local-government/audits/pdf/victor-2019-62.pdf

Gates-Chili Central School District - Financial Management (2019M-53)

Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves.

https://www.osc.ny.gov/files/local-government/audits/pdf/gates-chili-2019-53.pdf

Growing Cracks in the Foundation: Local Governments are Losing Ground on Addressing Vital Infrastructure Needs

State and local governments maintain critical public infrastructure such as roads, bridges, and water and sewer systems.

https://www.osc.ny.gov/files/local-government/publications/pdf/infrastructure.pdf

State Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds

… Learning Center, Inc., a pre-school serving special needs children aged three through five years on Staten … personal items including; landscaping for their home, car and insurance payments for their vehicles, flowers and … said State Comptroller Thomas P. DiNapoli . “Thanks to my auditors and investigators, in partnership with Richmond …

https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-island