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Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)

… included in our initial audit report,  Non-Revenue Service Vehicles and On-Rail Equipment ( 2020-S-29 ). About … and 213 leased) used by 26 LIRR departments.  VFO does not service vehicles in-house. Instead, it has a maintenance … and repair services for its on-rail non-revenue service equipment. The Maintenance of Way Materials (MofW) …

https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-follow

State Agencies Bulletin No. 934

… Purpose To provide instructions for processing payroll deductions for … Code. Cards that have been modified must be returned to the employee for completion of a new card. The Amount of … requested on the authorization card is the amount to be deducted from each paycheck in the calendar year, not …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/934-2010-sefa-state-employees-federated-appeal-campaign

Town of Galen – Financial Management (2014M-341)

… governing the budgeting process and adopt budgets with realistic estimates for town-outside-village revenues … public accountant or auditor to do so. In consultation with the Town’s attorney as appropriate, oversee and manage … the ambulance service as a Town department in accordance with law. …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341

Whitney Point Central School District – Information Technology (2023M-179)

… potential inability to communicate during a disruption.  In addition to sensitive IT control weaknesses that we … user accounts (4 percent) that were not needed and/or used in more than five years. All of these user accounts were … B includes our comment on an issue that was raised in the District’s response letter.  …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179

Village of Margaretville - Fiscal Management (2018M-78)

… the Board overestimated budgeted appropriations, resulting in general fund surpluses. As a result, the Town did not need …

https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78

Phoenix Central School District – Financial Condition (2017M-96)

… for fiscal years 2013-14 through 2015-16. Adopted budgets from July 1, 2011 through June 30, 2016 overestimated … year-end with surplus funds. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96

Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)

… governmental entity covering 22 component school districts in a four-county area. BOCES is governed by a nine-member … three reserves. BOCES has restricted more than $15 million in funds that should have been returned to the component and … that all surplus funds, except those properly restricted in reserves in accordance with applicable statutes, are …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financial

Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)

… of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July … April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of … District, which operates cafeterias in each of its seven school buildings for approximately 3,550 students, is …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financial

Wallkill Central School District – Financial Management (2015M-294)

… Background The Wallkill Central School District is located in the Towns of Newburgh, Montgomery, Gardiner, Plattekill … budgets with excessive appropriations that resulted in operating surpluses each year and that appropriated fund … reasonable. Develop a plan to use the surplus fund balance in a manner that benefits District taxpayers. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294

Town of Thurman – Capital Projects (2016M-431)

… oversight and management of the Town's Internet and salt shed projects. The contractor provided over $16,000 in additional services not included in the original salt shed contract, without change orders. The Board's … contributed to the need to advance funds from the general fund and use reserve funds to finance them. Key …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431

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

… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets … managed fund balance and reserves. Key Findings The Board and District officials: Adopted conservative budgets that resulted in circumventing the statutory limit on surplus fund balance by making $2.4 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62

U-Crest Fire District #4 – Travel Expenditures (2017M-35)

… could have saved up to $12,800 if discounted conference hotel rates were used when available. Key Recommendations … than the GSA rates. Plan conference travel, including hotel reservations, in advance to obtain the best possible …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35

Genesee Valley Central School District - Financial Management (2019M-231)

… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231

VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… transfers move monies originally deposited in one fund to another fund. Operating transfers are authorized to move monies … involved. An appropriated transfer moves monies from one fund to another by charging an appropriation containing … transfers move monies originally deposited in one fund to another fund …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfers

Empire BlueCross BlueShield – Controls Over Payments for Special Items

… January 1, 2013 through December 31, 2016. Background The New York State Health Insurance Program (NYSHIP) provides health … Empire’s controls over these payments were identified, as was about $10 million in payments that exceeded reimbursement …

https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-items

DiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule

… York’s nearly 50,000 registered EVs, leaving nearly half of the state’s counties without any NYPA-installed charging … P. DiNapoli. “Compared to what was promised, the rollout of electric vehicle chargers has been a disappointment so … more drivers to switch to electric cars is a part of the state’s strategy for lowering emissions, we have a …

https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-schedule

DiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery

… funds it received in the wake of the COVID-19 pandemic to replace revenue losses and mitigate negative economic impacts, similar to other major cities in the country, but it has used them at … pace than its peer cities, which leaves less available to address future uncertainties, according to a report …

https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recovery

State Comptroller DiNapoli Releases Audits

… cooperative developments with approximately 47,000 total apartments in NYC. Apartments in Mitchell-Lama developments tend to be desirable … consequently, the waiting lists for many of these apartments can be quite lengthy. To ensure efficient turnover …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-audits

NY State Comptroller Thomas P. DiNapoli Statement on the SEC's Adoption of Climate Change Disclosure Rule

… on the Securities and Exchange Commission’s (SEC) adoption of the Climate Change Disclosure Rule: “This is a … statement on the Securities and Exchange Commissions SEC adoption of the Climate Change Disclosure Rule This is a …

https://www.osc.ny.gov/press/releases/2024/03/ny-state-comptroller-thomas-p-dinapoli-statement-secs-adoption-climate-change-disclosure-rule

City of Amsterdam – Budget Review (B20-5-8)

… an independent evaluation of the City’s adopted budget for 2020-21. Background Chapter 531 of the Laws of 2019 … City issued bond anticipation notes totaling $7,689,034 for this purpose, which consisted of $5,091,424 for the general fund, $1,321,091 for the transportation fund, …

https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8