Search
Management of Unexpected Delays and Events During Winter 2017-18
… the LIRR had its worst on-time performance since 1999. An estimated 9.2 million riders were inconvenienced by trains … the 11 events reviewed directly impacted 745 trains and an estimated 331,720 passengers (using LIRR estimates of regular …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Town of Rutland – Water and Sewer Charges (2025M-30)
… Of 81 customer account billing adjustments tested for 2022 and 2023, 80 adjustments totaling $57,083 were not … totaling $5,808 had no documented reason or support for the adjustments. In addition: The Board did not formally …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Town of Duanesburg – Financial Records and Reports (2020M-116)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings … The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in expenditures were not recorded. The … reports to the Board. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Vertus Charter School – Information Technology Asset Management (2025M-9)
… safeguard information technology (IT) assets acquired or in use during the audit period? Audit Period July 1, 2023 – … significant portion of a school’s IT asset inventory, both in value and number. While officials were unable to provide the total cost of IT assets in use, the cost of IT assets purchased from July 1, 2023 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Division of Housing and Community Renewal Bulletin No. DH-108.2
… (based on the NYS Position Number) is equal to 600 and a value exists in both the Equated to Grade field and the … the NYS Position Number) is equal to 001-032 or 600 with a value of 001-032 in the Equated to Grade field, and the Comp … the NYS Position Number) is equal to 001-032 or 600 with a value of 001-032 in the Equated to Grade field, and the Comp …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1082-april-2020-district-council-37-dc-37-retroactive-2DiNapoli: Local Sales Tax Collections Down for Third Quarter 2020
… Sales tax collections from July to September totaled $4.3 billion, or $452 million less than last year. “The third … The federal government must come up with a plan on how it is going to provide financial help to local … State Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-local-sales-tax-collections-down-third-quarter-2020Common Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfVillage of Ballston Spa – Audit Follow-Up (2017M-256F)
The purpose of our review was to assess the Village’s progress in implementing our recommendations in the audit report released in October 2018.
https://www.osc.ny.gov/files/local-government/audits/pdf/ballston-spa-follow-up-2017-256f.pdfInvestment of Retirement Funds
… Program Legislative Session 2021-2022: Investment of Retirement Funds – S.9051 (Jackson) – Permits investment of retirement funds in mortgages guaranteed by New York state …
https://www.osc.ny.gov/legislation/investment-retirement-fundsDiNapoli: Tax Cap Below Two Percent
… Property tax levy growth for local governments with fiscal years closing Dec. 31 will be capped at 1.56 percent for 2021, according to State Comptroller Thomas P. … DiNapoli said. “At the same time the levy growth rate is dropping, both revenues and spending could deviate …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentDiNapoli Releases Executive Budget Report
… but the state may face increasing budgetary challenges in coming years as revenue growth is expected to slow and billions of dollars in settlement money are spent, according to an analysis of … of the Executive Budget, provides information to assist in the evaluation of the 2016-17 proposal. “The state's …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportHomeowners Association, Inc.
The objective of our examination was to determine whether Homeowners Association Inc Homeowners expended $20000 granted under contract TM09M10 with the New
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incHamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… Purpose of Audit The purpose of our audit was to review the Agency’s … directly billed and collected by taxing jurisdictions for PILOTs. The Board did not adequately monitor and evaluate the … fall short of their performance goals. Monitor whether PILOTs are accurately billed and collected in accordance with …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andTown of Berkshire – Procurement and Conflict of Interest (2023M-84)
Determine whether Town of Berkshire Town officials sought competition for purchases while avoiding conflicts of interest
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Division of Housing and Community Renewal Bulletin No. DH-52
… agency of OSC’s automatic processing of the LLS payment and to provide instructions for payments not processed … Laws of 2008 implements the agreement between the State and Rent Regulation Services Unit (RRSU) and provides for a Longevity Lump Sum payment in the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-52-april-2011-rent-regulation-services-unit-rrsu-longevityUnified Court System Bulletin No. UCS-314
… with Ratified Contracts. Affected Employees Employees in the following bargaining units who meet the eligibility … receive the amount based on the employee’s percentage in effect on the payment date. OSC Actions OSC will upload … Information The Judicial Ratification Bonus is included in the calculation of overtime compensation (refer to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedVillage of Horseheads - Claims and Auditing and Disbursements (2023M-134
Determine whether Village of Horseheads (Village) officials properly audited claims and authorized non-payroll disbursements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/horseheads-village-2023-134.pdfAFR Modernization: Bank Reconciliation and Energy Costs and Consumption Schedules
Bank Reconciliation and Energy Costs, Annual Financial Reporting, New York Office of the State Comptroller
https://www.osc.ny.gov/files/local-government/academy/2022/pdf/bank-reconciliation-and-energy-costs-may-22.pdfWelcome Center and Rest Area Planning and Implementation (2017-S-25)
To determine if the Department of Transportation has a written capital plan for highway facilities for the traveling public, and whether the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s25.pdfHomeless Housing and Assistance Program – Project Selection and Maintenance (2018-S-4)
To determine if the Homeless Housing and Assistance Program (HHAP) is selecting feasible projects to provide permanent supportive housing to the homeless and...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s4.pdf