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The Dedicated Highway and Bridge Trust Fund: Where Did the Money Go?, October 2009
New York State and its local governments are responsible for the care and maintenance of more than 113,000 miles of highways and more than 17,400 bridges.
https://www.osc.ny.gov/files/reports/special-topics/pdf/transportation-highway-fund-2009.pdfExamination of Penalties and Interest Payments
The objective of our examination was to determine the extent to which NYSIF was penalized by the Workers’ Compensation Board (WCB) for late payment of medical a
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-08-01.pdfReview of the Financial Plan of the City of New York - July 2013
On June 27, 2013, the City of New York submitted to the Financial Control Board a four-year financial plan based on the adopted budget for FY 2014.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2014.pdfReview of the Financial Plan of the City of New York - December 2004
The City of New York submitted to the New York State Financial Control Board a modification to its four-year financial plan for fiscal years 2005 through 2008.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2005.pdfReview of the Financial Plan of the City of New York - June 2014
On May 21, 2014, the City of New York revised its financial plan to update its revenue and expenditure forecasts for fiscal years 2014 through 2018.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2015.pdfWilliamson Central School District – Non-Payroll Disbursements (2021M-58)
Determine whether Williamson Central School District (District) officials ensured that non-payroll disbursements were appropriately procured, properly audited and approved, adequately supported and for valid District purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/williamson-2021-58.pdfCity of Mount Vernon - Non-Payroll Disbursements (2021M-163)
Determine whether City of Mount Vernon (City) officials provided proper oversight of non-payroll disbursements and the former City Comptroller (former Comptroller) properly accounted for these disbursements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-vernon-2021-163.pdfLocally Owned Roads by the Numbers
This report looks at local road spending, State and federal road aid, and the need for a comprehensive assessment of road conditions, maintenance needs and associated costs.
https://www.osc.ny.gov/files/local-government/publications/pdf/locally-owned-roads-by-the-numbers.pdfCity of Fulton – Capital Projects (2021M-184)
Determine whether City of Fulton (City) officials appropriately maintained capital projects fund records, monitored project financial results against budgets and closed out records for completed projects.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fulton-2021-184.pdfAssessment of the Thruway Authority's Finances and Proposed Toll Increase, August 2012
In 2012, the New York State Thruway Authority announced that it was in the process of imposing a 45 percent average toll increase for some commercial vehicles.
https://www.osc.ny.gov/files/reports/special-topics/pdf/thruway-policy-08142012.pdfEast Ramapo Central School District – Budget Review (B21-5-4)
The objective of this review was to provide an independent evaluation of the East Ramapo Central School District’s (District’s) proposed budget for the 2021-22 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-ramapo-budget-review-b21-5-4.pdfHear 2 Learn PLLC - Compliance With the Reimbursable Cost Manual (2014-S-74), 90-Day Response
We conducted an audit of the expenses submitted by Hear 2 Learn PLLC (Hear 2 Learn) to the State Education Department (SED) for purposes of establishing the pre
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s74-response.pdfHear 2 Learn PLLC - Compliance With the Reimbursable Cost Manual (2014-S-74)
We conducted an audit of the expenses submitted by Hear 2 Learn PLLC (Hear 2 Learn) to the State Education Department (SED) for purposes of establishing the pre
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s74.pdfClinical Associates of the Finger Lakes - Compliance With the Reimbursable Cost Manual (2014-S-61), 90-Day Response
We conducted an audit of the expenses submitted by Clinical Associates of the Finger Lakes (CAFL) to the State Education Department (SED) for purposes of establ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s61-response.pdfClinical Associates of the Finger Lakes - Compliance With the Reimbursable Cost Manual (2014-S-61)
We conducted an audit of the expenses submitted by Clinical Associates of the Finger Lakes (CAFL) to the State Education Department (SED) for purposes of establ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s61.pdfFuel Purchases (2014-S-20)
We audited whether the Authority is purchasing the correct type of fuel, paying the proper amount for the fuel purchased, receiving the correct amount of fuel,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s20.pdfAccounts Payable Advisory No. 27
… Subject: Determining Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date recorded on a voucher is generally the date a liability is incurred (e.g., the date which the goods … Determining Accounting Date for Accounts Payable Vouchers …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateDepartment of Transportation Bulletin No. DOT-15
… any part of which falls between the hours of 6:00 p.m. and 6:00 a.m. on a regularly scheduled basis, shall receive a … End Date: 11/11/10 Earn Code: SHL Unit: 1 Payroll Register and Employee’s Paycheck/Advice The Earn Code SHL and the amount will be displayed on the payroll register. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-15-2009-shift-lump-sum-payment-winter-maintenance-seasonDepartment of Transportation Bulletin No. DOT-16
… for processing payments. Affected Employees CSEA employees in the Operational Services Unit (Bargaining Unit 03) in the Department of Transportation Background Chapter 10 of … 2008 implementing agreements between the State of New York and the Civil Service Employees Association provides for Call …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-16-call-out-response-payment-employees-engaged-winter-maintenanceDepartment of Transportation Bulletin No. DOT-17
… any part of which falls between the hours of 6:00 p.m. and 6:00 a.m. on a regularly scheduled basis, shall receive a … End Date: 11/11/10 Earn Code: SHL Unit: 1 Payroll Register and Employee’s Paycheck/Advice The Earn Code SHL and the amount will be displayed on the payroll register. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-17-2010-shift-lump-sum-payment-winter-maintenance-season