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Selected Aspects of Safety and Security in Subway Facilities
… Transit has taken steps to implement safety and security in all its subway facilities, and whether safety and security … agency that manages, maintains, and runs subway service in New York City. Transit has 472 subway stations in four boroughs (Manhattan, the Bronx, Queens, and Brooklyn) …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesTown of Pittsfield – Supervisor's Records and Reports (2024M-80)
Determine whether the Town of Pittsfields Town Town Supervisor Supervisor maintained complete accurate and uptodate accounting records and reports
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… section is applicable regardless of the specific contract type being used. For some contract types and Purchase Orders … this section including: contract prefix selection, audit type etc. Purchase Orders that are not subject to OSC review …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… report – pdf] Audit Objective Determine whether the Town of Wilson (Town) officials properly procured, monitored and … and Town Board (Board) did not provide adequate oversight of fuel, including procuring fuel in compliance with … initiated corrective action. … Determine whether the Town of Wilson Town officials properly procured monitored and …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131DiNapoli: Numbers of Homeless Population Doubled in New York
… Homelessness in New York state has grown sharply, more than doubling between … and January 2024, according to a report released today by New York State Comptroller Thomas P. DiNapoli. Homelessness …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… the payment process to ensure claims are appropriate to pay. Agency heads may use a variety of resources and … To the extent feasible, separation of duties relating to vendor registration, ordering, receiving and payment … Authorizers section below for additional information on this requirement. Process and Document Preparation: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processVillage of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… $1.9 million higher than the Village’s total adjusted bank balance. Provide monthly balance sheet reports to the Board or comply with New York …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… report – pdf] Audit Objective Determine whether Town of Elbridge (Town) officials accurately paid employees and … without having any information regarding the numbers of hours that employees worked, the leave time that they … (secretary) and Highway Superintendent were unaware of all provisions of the collective bargaining agreement …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Town of Perth – Supervisor’s Records and Reports (2024M-149)
… File timely the Annual Financial Report (AFR) with the New York State Office of the State Comptroller (OSC) for … the Board with his records for audit, as required by New York State Town Law Section 123. The issues identified …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Contact the Division of Local Government and School Accountability
… on auditing and accounting standards, and requests for technical assistance. Email: [email protected] Regional …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityTown of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Town of Rutland – Water and Sewer Charges (2025M-30)
… report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water … adopt written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one … proper oversight and review of the billing process, there is an increased risk that errors will continue to occur, and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Oversight of Juvenile Detention Facilities (Outside New York City)
… January 2024. About the Program OCFS’ mission is to serve New York’s public by promoting the safety, permanency, and … facilities (local detention facilities). Outside of New York City, OCFS oversees 19 local detention facilities: …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityCity of Middletown – Payroll and Leave Benefits (2024M-26)
… at another municipality. City officials made $99,761 in vacation buyout payments that were not in accordance with City collective bargaining agreements … action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City of …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Livonia Central School District – Conflict of Interest (2024M-89)
… Central School District (District) officials had interests in District contracts that were not in compliance with the District’s code of ethics. Key … who resigned on May 31, 2022, had prohibited interests in District contracts pursuant to New York State General …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Biography of the New York State Comptroller Thomas P. DiNapoli
… Thomas P DiNapoli is the 54th Comptroller of the State of New York …
https://www.osc.ny.gov/about/comptroller-biographyCVS Health: Accuracy of Drug Rebate Revenue Remitted to Civil Service (Follow-Up) (2021-F-18) 30-Day Response
To assess the extent of implementation of the two recommendations included in our initial audit report, Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2019-S-51).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f18-response.pdfOversight of Chemical Dependence Residential Services (Follow-Up) (2023-F-17)
To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Chemical Dependence Residential Services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f17.pdfFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up) (2019-F-4)
To determine the extent of implementation of the five recommendations included in our initial report Facility Oversight and Timeliness of Response to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f4.pdfSelected Safety and Security Equipment at Subway Stations (Follow-Up) (2019-F-17)
To determine the extent of implementation of the five recommendations included in our initial report, Operational Training and Medical Assessments of Train...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f17.pdf