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Selected 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.pdfNYSLRS Regulation 315.4 for Elected and Appointed Officials
This session will cover the reporting requirements under Regulation 315.4 for elected and appointed officials who are members of the New York State and Local Retirement System (NYSLRS). We will discuss what is required for elected and appointed officials, and employers.
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-regulation-reporting-030123.pdf15 Day Waiver for NYSLRS Service Retirement Application
Governing provisions of the Retirement and Social Security Law impose a 15 day waiting period before application for service retirement becomes effective.
https://www.osc.ny.gov/files/press/pdf/15-Day-waiver-for-NYSLRS-service-retirement-application.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials.
https://www.osc.ny.gov/files/local-government/academy/pdf/record-of-activities-nyslrs-031925.pdfHalcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Fire Department is a volunteer organization located in the Town of Middletown, Delaware County. The Department … and has approximately 15 active members. Expenditures in 2013 totaled approximately $28,000. Key Findings The … Department procedures and not all transfers were approved in advance. Key Recommendations Revise the bylaws to include …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Rome City School District – Financial Management (2015M-215)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Poughkeepsie City School District - Budgeting (2018M-226)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District officials made excessive year-end budget transfers in 2016-17 and 2017-18 without Board Approval. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Improper Medicaid Payments for Misclassified Patient Discharges (Follow-Up)
… included in our initial audit report, Improper Medicaid Payments for Misclassified Patient Discharges (Report 2020-S-8 ). About the Program The … and discharges are different, often resulting in lower payments for transfers. We issued our initial audit report on …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/improper-medicaid-payments-misclassified-patient-discharges-followDiNapoli Releases Analysis of Enacted State Budget
… and limits transparency of state spending, according to a report released today by State Comptroller Thomas P. … expands public authority backdoor borrowing and fails to build up rainy day reserves. While revenues are currently strong, it's important to monitor trends moving forward including the ongoing impact …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetKingston Housing Authority – Board Oversight (2020M-103)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) provided adequate oversight of Kingston Housing Authority (Authority) operations. Key Findings The Board did not provide adequate oversight of Authority operations. As a result: Budgets were not …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Getting the MTA Back on Track - August 2010
The Metropolitan Transportation Authority (MTA) is responsible for operating the largest mass transit system in the nation.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-summary-report.pdfProgress Report: MTA Capital Security Program - November 2008
The MTA operates the largest and most diverse transportation system in the nation, and keeping it secure entails significant challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2009.pdfSignal Maintenance, Inspections, and Testing
… NYCT) the value of this equipment to be approximately $235 million. For example, signal relays, which are reported …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingTown of Wellsville – Budgeting (2021M-112)
… with how it budgets for the general and highway funds. The Board gave taxpayers the impression that real …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Authorization for Release of Health Information Pursuant to HIPAA (RS6429)
For NYSLRS members to request that health information regarding care and treatment be released to the Retirement System. HIPAA forms must be submitted with all
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6429.pdfDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… for their crimes, and the victim has received needed care and services.” New York State Police Superintendent … property taxes or other bills for four years, causing the home to be placed in foreclosure, his vehicle to be … in deplorable conditions: the toilet and shower in the home were inoperable, animal feces were on the floor and the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerIX.12.M Journal Vouchers – IX. Federal Grants
… to, or on behalf of the first state agency; or Reimburse a second state agency for state funds the second state agency disbursed for program purposes. These …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersIslip Fire District – Financial Condition (2020M-25)
… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… operating deficits totaling $1,041,991 in the three main operating funds, but operating surpluses totaling … that contain realistic estimates based on available current data and historical trends. Develop a plan to reduce …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… 30, 2023. Statistics of Income (SOI) Tax Stats – Corporation Income Tax Returns Complete Report , see Table 1: …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023