Search
Selected Safety and Security Equipment at Train Stations
… is a separate operating unit, reporting to New York City Transit's (Transit) Department of Subways. SIR operates a single rapid … SIR's management oversees capital projects at its 21 train stations, maintains the stations' structural components, and …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsOperational Training and Medical Assessments of Train Crews
… agency that operates a single rapid transit line on Staten Island, which runs from the St. George Ferry … and Signals annually), intended to update the employees on current operating, communications, fire, and evacuation … Engineers are required to take Refresher Training courses on BOR biennially and RWP and Signals annually. The BOR …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0Town of Freetown - Records and Reports (2018M-213)
… reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Administration and Collection of Real Estate Transfer Taxes
… effectively collect Real Estate Transfer Taxes (RETT), as required by relevant law and regulation. The audit covers … it to effectively collect Real Estate Transfer Taxes as required by relevant law and regulation …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesState Comptroller DiNapoli Releases Municipal and School Audits
… and school audits were issued. City of Dunkirk – Budget Review (Chautauqua County) The lack of complete, … for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial … decline during the current year because the 2025 adopted budget was not structurally balanced and due to a large …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsPhysical Accessibility to Programs and Services (2025-MS-1)
… stairs. 1 According to the ADA Update: A Primer for State and Local Governments , “by the year 2030, … that meet their age-related physical needs.” 2 In New York State, almost 27 percent of adults, or about 4 million New … only and should not be construed as the Office of the State Comptroller (OSC) opining on the legality of any of the …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1Otsego County – Court and Trust Funds (2025-C&T-4)
… Treasurer’s custody that he should have turned over to the State Comptroller as abandoned property. Before our review … with the Otsego County Surrogate’s Court and the State Comptroller in July 2025 for guidance on the appropriate handling of abandoned property. By the end …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4New York State Budget Analysis and Financial Reporting
… provides independent monitoring oversight and analysis of the States fiscal position …
https://www.osc.ny.gov/reports/new-york-state-budget-analysis-and-financial-reportingOversight of Information Technology Consultants and Contract Staffing
… technology (IT) services procured from consultants and contract staff to ensure compliance with contract terms and deliverables. The audit covered ITS agreements between April 1, 2015 and July 12, 2018 and subsequent documentation and … information technology services procured from consultants and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingComptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… Night of the Broken Glass”) to the Center’s library. The book, titled “Pogrom Night 1938,” was presented on behalf of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerOverlapping Real Property Tax Rates and Levies - FAQs
… fire) purposes. Rates per $1000 of both assessed value and full value are presented, and aggregate rates are provided to … convey the full tax burden within each municipality. Full value tax rates enable the user to compare tax rates across …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsHealth and Safety of Children in Foster Care
… we found that the required two contact visits per month to 30 of the foster children (63 percent) and 36 of the foster … parents (75 percent) were not conducted during the first 90 days after placement. In addition, there is no evidence that …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careOperational Training and Medical Assessments of Train Crews
… and implemented training and retraining programs for train crews to ensure safe train operations; ensured that … and a Conductor – both of whom have direct responsibility for the safe, timely, and proper operation of Transit trains. … Conductors, evaluate and monitor train service personnel for fitness of duty, and respond to and investigate …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crewsCollection and Use of Oil Spill Funds (Follow-Up)
… Purpose To assess the extent of implementation of the four recommendations included in our initial audit report, Collection and Use of Oil Spill Funds ( 2014-S-59 ). Background Chapter 845 of the … To assess the extent of implementation of the four recommendations …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followDepartment of Taxation and Finance: Personal Income Tax
… and regulations. We examined refunds processed during the calendar year January 1, 2017 through December 31, 2017. …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxReal Property Tax Cap and Tax Cap Compliance
Find information on Real Property Tax Cap below
https://www.osc.ny.gov/local-government/property-tax-capSelected Safety and Security Equipment at Subway Stations
… whether the Metropolitan Transportation Authority’s (MTA) New York City Transit (Transit) ensures that safety and … using the public transportation system in four of New York City’s boroughs. EMD is a reporting unit of … emergency assistance. This equipment is installed in all New York City boroughs, except Staten Island. EMD has a …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsApproved State Contracts and Payments for August 2017
… related transactions valued at $10.4 billion and nearly 800 payments valued at nearly $3 million. More information on … and payments is available at www.openbooknewyork.com . Major Contracts Approved Department of Agriculture & … Cost Recoveries The Comptroller’s rejection of nearly 800 payments valued at nearly $3 million included tax refunds …
https://www.osc.ny.gov/press/releases/2017/09/approved-state-contracts-and-payments-august-2017Opinion 92-43
… AND HIGHWAYS -- Highway Supplies and Equipment (necessity to obtain prior town board approval for purchases of); … SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (necessity to obtain prior town board approval for purchases); … and procedures) TOWN BOARD -- Powers and Duties (authority to require prior board approval in procurement policies and …
https://www.osc.ny.gov/legal-opinions/opinion-92-43The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… Material & Garden Equipment 14.0 45,800 8% 2% Motor Vehicle and Parts Dealers 11.4 66,900 8% 7% Furniture and … Retailers Percent Change Mar-May 2020 Jun-Aug 2020 Motor Vehicle and Parts Dealers -47.1% 16.6% Furniture and Home …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19