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Selected Performance Measures (2018-S-18) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) constituent agencies’ performance measurements are accurate and consistent. In addition, we sought to determine whether the MTA uses relevant metrics to measure its performance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s18-response.pdfSelected Performance Measures (2018-S-18)
To determine whether the Metropolitan Transportation Authority (MTA) constituent agencies’ performance measurements are accurate and consistent. In addition, we sought to determine whether the MTA uses relevant metrics to measure its performance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s18.pdfRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… determine whether the Board provided proper oversight of District operations for the period January 1, 2012, through August 27, 2013. Background The Rush Fire District, located in Monroe County, is a district corporation … determine whether the Board provided proper oversight of District operations for the period January 1 2012 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Adirondack Central School District – Information Technology (2022M-61)
… are not consistent and seven of 13 computers were used for personal use. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… and financial software access controls were adequate to protect District information technology (IT) systems and … and financial software access controls were adequate to protect District IT systems and data from unauthorized … access control weaknesses were communicated confidentially to officials. In addition: The District had 250 unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareCenter Moriches Union Free School District – Payroll (2024M-155)
… complete report - pdf] Audit Objective Determine whether Center Moriches Union Free School District (District) … Determine whether Center Moriches Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155DiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… $194,438 in lump sum bonuses for staff that did not have required performance justification; $132,846 in salary … by “adequate substantiating documentation.” The Manual does not exempt charges related to collaborative school … or show that the payments were reasonable. In one example, a collaborative school official provided evidence that her …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesDiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… a swimming pool and tennis court. Eckstein and Brody were arrested in September 2018. Brody, of Pennsylvania, was …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-schemeDiNapoli: The Rockaways is on the Rise
… The Rockaways neighborhood in Queens experienced record job growth and business sales … to the pre-storm level, but too many homeowners are still in the process of rebuilding. "People are returning to the … of visitors, and several economic developments projects in the pipeline, the Rockaways is coming back. Today's report …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-rockaways-riseSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… in compliance with its All-Agency Contractor Evaluation (ACE) system and taking appropriate action where performance … officials at the agencies reviewed and used the ACE ratings prior to making a contract award. The audit … March 2020. About the Program In 1997, MTA implemented the ACE system, a performance evaluation system developed and …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northDiNapoli: Paycheck Protection Program in NYC Stumbled, but Finding Footing
… than 10 employees. Prior to the pandemic, the JPMorgan Chase Institute found that businesses in communities of color … concentrations of Hispanics and African Americans than the Manhattan and Staten Island neighborhoods where more loans … receive loans in Phase One: Chelsea/Clinton/Midtown in Manhattan, and Tottenville/Great Kills/Annadale and New …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-paycheck-protection-program-nyc-stumbled-finding-footingState Police Bulletin No. SP-235
… of New York State, Inc. (University Police, Encon Police, Park Police, and Forest Rangers). Affected Employees: Employees in Bargaining … of New York State Inc University Police Encon Police Park Police and Forest Rangers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-235-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseXII.8.H Voucher Mass Approval – XII. Expenditures
… agencies to mass approve other vouchers. Agencies should contact Bureau of State Expenditures’ Internal Control … must have sufficient internal controls in place to ensure payment(s) meet certification requirements in accordance with … of the agency head or finance officer, and an agency contact person. Any other relevant information. OSC will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalProcurement and Contracting Practices (Follow-Up)
… consistent with applicable legal, regulatory and ethical requirements. We found a culture, emanating from the highest … for all State government agencies, assists agencies with large technology procurements and monitors all large technology expenditures in the State, seeking …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-followWestchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Westchester … WestCOP provides preschool special education services to children with disabilities who are between three and five … information, including costs, that WestCOP reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… on its CFRs for the preschool Special Education Itinerant Teacher services (referred to as the Program) that it … charged directly to the Program, and $22,104 for one teacher who did not work in the Program; $47,273 in agency …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualLead Service Line Replacement Program and Lead Service Line Inventory
… (DOH) is administering and monitoring the Lead Service Line Replacement Program to ensure funds are allocated … Law (Law), requiring DOH to implement a Lead Service Line Replacement Program (Program) to provide municipalities … the federal Bipartisan Infrastructure Law for lead service line inventory and replacement projects. In 2023, New York …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryDiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… reporting were mandated by New York’s Hates Crimes Act of 2000, according to a report by State Comptroller Thomas P. … is 69% more than in 2019. “New York is a diverse hub of cultures, beliefs and identities, whose strength has always been in the creation of community bonds that unite us,” DiNapoli said. “Fighting …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsElmira City School District – Capital Projects (2025M-21)
… using formal competitive bids, requests for proposals (RFP) or written and verbal quotes to ensure purchases are … procurement policy, which required the District to use an RFP process to obtain proposals. When District officials do …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21DiNapoli Releases Sunset Park Economic Snapshot
… organization hosted the report’s release at the Brooklyn Army Terminal. “The neighborhood has provided first homes and … economic assets in the community such as the Brooklyn Army Terminal and Liberty View Industrial Plaza, and that … and industrial facilities like Industry City, the Brooklyn Army Terminal, the South Brooklyn Marine Terminal (SBMT) and …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshot