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DiNapoli: MTA Faces Growing Risks to Its Capital Funding
… New York state helped stabilize the MTA’s finances last year, but its capital program for … today by State Comptroller Thomas P. DiNapoli. “The MTA’s capital program is critical to winning riders back to … “There’s more at stake than just delayed projects. If the MTA covers the shortfall in capital funds by using its …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-mta-faces-growing-risks-its-capital-fundingCity of Hudson - Payroll and Accrued Leave (2020-14)
… [read complete report - pdf] Audit Objective Determine whether City … ensured employees’ salaries and the amounts withheld for benefits were accurate, and leave accrual records were … leave slips and periodically review leave records for accuracy. City officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Poland Central School District - Claims Audit Process (2018M-214)
… for appropriate purposes and audited and approved before payment. Key Findings With the exception of debit card purchases, which bypass the claims audit process, we found that District officials established … for appropriate purposes and audited and approved before payment. District officials made 36 debit card purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… a nonresident student and should have been billed tuition. In addition, some student records contained insufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… District employees did not submit any documentation to show how funds from 10 cash advances totaling $19,997 were … Ensure student treasurers maintain adequate documentation to support collections. Monitor the status of cash advances and prepare reconciliations to ensure funds spent are supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mCherry Valley Fire District - Board Oversight (2019M-141)
… the services provided were billed for and that the costs of services were equitably allocated between service areas. … are filed with our office within 60 days after the close of the fiscal year. Annually audit the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141State Agencies Bulletin No. 831
… awards or agency request. Form W-2C adjusts an employee’s wages reported for a previous calendar year. The … because this adjustment took place after the employee’s original Form W-2 was issued. The adjustment may be a … in a previous calendar year were allowed to use their C-8 form to amend their taxes. The IRS no longer allows …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/831-monthly-processing-form-w-2c-corrected-wage-tax-statementOpinion 88-76
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- … -- Private Moneys (accounting for); (investment of) -- Taxes (applying private source moneys to reduce) EDUCATION … on the investment of public moneys appropriated by a village to a village public library must be credited to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… in 2011. 13 purchases totaling $99,231 lacked quote and sole source documentation. Purchasing duties were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsOpinion 89-34
… This opinion represents the views of the Office of the State Comptroller at the time it was … to fill highway laborer positions, the town board has the power to fix the compensation of these employees and, through its power to fix the budgetary appropriation for the department, …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… as of July 31, 2018. The Clerk used her discretion to forgive late fees totaling $5,110 on 184 (or 78 percent) … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all utility …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mUse, Collection, and Reporting of Infection Control Data
… Department of Health (Department) is collecting necessary data to make informed decisions and promote strong infection prevention and control policies, … to the Department via NORA, which receives over 1,000 reports from facilities per year. The Department uses HERDS …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
Determine whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andCUNY Bulletin No. CU-841
… purpose of this bulletin is to provide agency instructions for processing the June 2025 Security Titles Uniform … Brotherhood of Teamsters, Local 237, provides for uniform allowance payment of eligible employees. Section … and must be manually updated in PayServ as necessary. Retirement and Overtime Information : The Uniform Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-841-cuny-june-2025-security-titles-uniform-allowance-paymentNutritional Assistance – Federal Funding and New York
… $7.35 billion total benefits in Federal Fiscal Year (FFY) 2024. SNAP, the nation’s largest food assistance … individuals up to 12 months postpartum, individuals up to 6 months postpartum, infants and children under the age of … working or have a working household member. In calendar year 2024, more than half of the average monthly WIC …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceDivision of Housing and Community Renewal Bulletin No. DH-49
… Request using the Action/Reason code of DTA/CIC (Data Change/Correct Increment Code). The appropriate increment … the Increment Code must be updated to 7777 . Change incorrect information pertaining to an employee … the listing. Do not add employees whose eligibility will change due to transactions that will be processed prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-49-october-2010-rent-regulation-services-unit-rrsuWhat to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-osc-audit-051524.pdfTechnology Transfer Program and Royalty Payments (Follow-Up) (2020-F-32)
To follow up on the actions taken by officials of the Research Foundation for the State University of New York to implement the recommendations contained in our audit report, Technology Transfer Program and Royalty Payments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f32.pdfProject Tracking Systems and Economic Assistance Program Evaluations (2019-S-48) 180-Day Response
To determine if Empire State Development (ESD) maintains adequate information systems for the collection of relevant data to effectively manage and report on the economic assistance programs it administers and ensure programs meet desired outcomes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s48-response.pdf