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Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… the school districts adequately monitor students’ progress in successfully completing CRPs. Background If a student is … student can earn credit for the course by participating in one of the make-up credit programs. Two of these make-up credit programs, intensive instruction in deficiency areas of the course and on-line study, are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolDiNapoli Releases Climate Action Plan
… New York State Comptroller Thomas P. DiNapoli today released … Plan to protect and invest the assets of the $210 billion New York State Common Retirement Fund (Fund). The plan lays … in the coming years that the actions taken by the New York State Common Retirement Fund will show up in its …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planNew York’s Economy and Finances in the COVID-19 Era (June 3, 2021)
… rates for people with disabilities were some of the best on record since 2009, declining to 8.8 percent. … provide for a Technical Assistance Center to disseminate best practices and assist the transition to a competitive …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-3-2021CUNY Bulletin No. CU-583
This bulletin notifies agencies of an automatic dues and agency shop fee increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-583-international-brotherhood-teamsters-local-237-dues-andTown of Walton – Incompatible Duties (2016M-309)
… July 26, 2016. Background The Town of Walton is located in Delaware County and has a population of approximately 5,600. The Town is governed by an elected five-member Town Board, and the elected Town … moneys on behalf of the Town, or engage an independent public accountant to do so. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Real Property Tax Cap - School Districts Guidance
… with corrections to the districts' assessments/tax rolls which exempted from taxation certain property owned by …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceVillage of St. Johnsville – Records and Reports (2015M-1)
… the fiscal year. Audit the Clerk-Treasurer’s records and reports annually or engage the services of an independent … Village of St Johnsville Records and Reports 2015M1 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… assess the Library’s internal controls over cash receipts for the period January 1, 2012, through March 31, 2013. … elected members. The Library’s budgeted appropriations for the 2013 fiscal year were approximately $1.8 million. Key Finding We commend the Board for establishing adequate internal controls over the cash …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Fare Collection
… Objective To determine if Metropolitan Transportation Authority – Long … (MTA) is a State public authority created pursuant to Article 5, Title 11 of the Public Authorities Law. One of … Avenue, Queens – through a major transfer hub in Jamaica to the easternmost tip of Long Island. The LIRR operates 24 …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionDutchess County Industrial Development Agency – Management Practices (2013M-251)
… 2012 to May 31, 2013. Background The DCIDA was established in 1976 and is governed by a Board which comprises seven … tax exemption incentives over the life of their contracts, in part, because of their plan to create jobs in Dutchess County. Therefore, taxpayers may not be receiving …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementHannibal Fire Company – Misappropriation of Funds (2023M-59)
… disbursements. As a result, the former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of Painted Post – Board Oversight (2017M-92)
… population of approximately 1,800. The Village is governed by an elected five-member Board of Trustees. Budgeted … of the Clerk-Treasurer’s records and reports as required by law. Key Recommendations Adopt policies and procedures …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… funds. Key Findings The former Clerk-Treasurer 1 did not properly deposit, record, report or disburse Village … misappropriated more than $1.1 million in Village funds for personal gain. The former Clerk-Treasurer was able to … subsequent investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Opinion 92-8
… ask whether Local Finance Law, §165.00 prohibits a city from depositing with the State the proceeds of bonds and … aid and provides that the State's share shall be payable from appropriations made to the State Department of … street and highway projects. The repayment is made from the proceeds of obligations issued by the New York State …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Real Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, … of Interest Metropolitan Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate Portfolio (Follow-Up) (2011-F-30) Department of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioSubway Wait Assessment
… progress toward its goal of providing reliable service for its customers and federal, State, and local government … at time points, which should consist of between 25 and 50 percent of all stops along each route. We found that time … such as Penn Station, 59th Street-Columbus Circle, and 14th Street. These stations had the second, third, and fourth …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentCapital – 2022 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … and examinations have been issued. City University of New York (CUNY): Time and Attendance Practices for Public … Metropolitan Transportation Authority (MTA): New York City Transit, Manhattan and Bronx Surface Transit …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-424
… Purpose To explain the procedures for processing the June 2011 … Allowance Payment for the titles listed above is pursuant to Article III, Section 11 of the Blue Collar Agreement and … pay status for at least 100 workdays from December 1 to May 31. $328.00 Campus Peace Officer (Hourly) Be in Active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-424-june-2011-city-university-new-york-uniform-allowanceCUNY Bulletin No. CU-442
… listed above is pursuant to Article III, Section 11 of the Blue Collar Agreement and the memorandum from Carmelo Batista …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-442-june-2012-city-university-new-york-uniform-allowance