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Operational Training and Medical Assessments of Train Crews
… North America’s largest transportation network. New York City Transit (Transit), one of the MTA’s constituent … line on Staten Island, which runs from the St. George Ferry Terminal to the southern terminus at the Tottenville …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0NY State & City Comptrollers, State Treasurers: Federal Bill Attempts to Silence Investors
… Commission permits investors holding $2,000 of company stock for at least one year to file a shareholder proposal. … a proposal and require shareholders own 1% of company stock for three years before putting a proposal forward for a … require an investor to own more than $2.6 billion in the stock of a top 10 U.S. company, more than $1.5 billion in the …
https://www.osc.ny.gov/press/releases/2017/06/ny-state-city-comptrollers-state-treasurers-federal-bill-attempts-silence-investorsAvoca Central School District – Procurement (2025M-29)
… officials make procurements in accordance with statutory requirements and District policies? Audit Period July 1, 2022 … totaling $3.5 million, subject to the competitive bidding requirements set forth in GML. Additionally, the District … million, which were not subject to the competitive bidding requirements and purchases from 10 vendors, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Southwestern Central School District – Claims Audit (2025M-34)
… auditor properly audit claims prior to payment? Audit Period July 1, 2023 – January 22, 2024 Understanding the … totaled $33.1 million and, during the audit scope period, the District processed 1,467 claims totaling $24.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Bedford Central School District – Medicaid Reimbursement (2025M-43)
… and educational affairs, including adopting policies. The Assistant Superintendent for Business (Assistant … for therapeutic services such as physical, speech and occupational therapy provided to 658 students with IEPs, 110 of which …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Town of Windsor – Capital Project (2025M-52)
… period forward to December 31, 2024 to document the change in Town Supervisors (Supervisor). Understanding the Program … TOV funds are used only for the benefit of residents in the portion of the town outside of the village. Consistent with language set forth in New York State Town Law (Town Law), it has been the view …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… complete report – pdf] Audit Objective Did Manhasset Union Free School District (District) officials ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45DiNapoli: Oil Spill Fund Reaches New Agreements With St. Lawrence County
… DiNapoli today announced an agreement between the New York Environmental Protection and Spill Compensation Fund (Oil … sold at public auction and put back on the tax rolls, an environmental remediation must occur. "By working … development efforts in places like Massena and DeKalb. The environmental and financial benefits of these agreements …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-oil-spill-fund-reaches-new-agreements-st-lawrence-countyHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsChurchville-Chili Central School District – Procurement (2025M-18)
… policies? Audit Period July 1, 2022 – February 10, 2025 Understanding the Program Generally, school district … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Holocaust Survivors
… Over the years, the New York State Office of the State Comptroller has actively … York State Department of Financial Services, One State Street New York, NY 10004-1511 By Phone: 1-800-695-3318 …
https://www.osc.ny.gov/unclaimed-funds/claimants/holocaust-survivorsUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… December 31, 2012. Background UCP is an SED-approved not-for-profit special education provider located in Utica, New York. UCP provides preschool special education services … the ages of three and five years. UCP is reimbursed for preschool special education program services through …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… of Article VI and Article VII of the Vehicle and Traffic Law. We performed our audit pursuant to legislative … these statutes, which direct that the Comptroller and the Commissioner of Motor Vehicles ascertain the annual amount of … 317 and Article VII, Section 363 of the Vehicle and Traffic Law, the Department is responsible for tracking its …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalVillage of New York Mills – Justice Court (S9-14-4)
… tickets to the State’s Department of Motor Vehicles (DMV). We found weak information technology controls. Key … that is over six years old to the Village. Contact the DMV about receiving the monthly DMV pending cases report. Periodically review and reconcile …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Establishing the Standard Work Day – Enhanced Reporting
… The number of days worked you report for your employees has a … Each job title at your organization must have a standard work day (SWD) established by board resolution or contract in … day a full-time employee in that title would be required to work. A full-time standard work day can be as few as six …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayHicksville Water District – Competitive Quotations (2013M-233)
… Purpose of Audit The purpose of our audit was to assess the internal … consisting of a Chairman, a Treasurer, and a Secretary. General fund budgeted expenditures for 2013 … vendors in our sample included five purchases made under a State or County contract, and five vendors in which the …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233NYS Common Retirement Fund Reports Third Quarter Results
… State Common Retirement Fund’s (Fund) estimated return in the third quarter of the State Fiscal Year (SFY) 2021-22 … Dec. 31, 2021, the Fund had 51.38% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds and mortgages (22.37%), private equity …
https://www.osc.ny.gov/press/releases/2022/02/nys-common-retirement-fund-reports-third-quarter-resultsCaledonia-Mumford Central School District – Financial Management (2024M-101)
… and more real property taxes were levied than necessary to fund operations. In the 2020-21 through 2022-23 fiscal … District would have budget deficits requiring fund balance to be appropriated and real property taxes to be increased. … money that should be returned to the general fund. For example, officials increased the unemployment reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Buffalo United Charter School - Financial Management (2018M-197)
Determine whether the Board ensured School funds are used in the most effective and economical manner
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Elwood Union Free School District - Claims Auditing (2019M-31)
… well designed system of internal controls, we designed our testing to determine if these procedures were being … claims totaling $414,749 of the 1,104 claims paid during our audit and found that the control procedures were followed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31