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Financial Condition and Selected Expenses (Follow-Up)
… implementation of the recommendations in our initial audit report, Financial Condition and Selected Expenses ( 2015-S-21 … million for NYRA’s capital program. Our initial audit report, which was issued on June 10, 2016, assessed NYRA’s … in addressing the issues identified in our initial report. Of the four prior recommendations, two were partially …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/financial-condition-and-selected-expenses-followWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… Whitestone School for Child Development were calculated pr …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… audit was to examine selected Company financial operations for the period January 1, 2011, through May 31, 2012. … station that is near completion. The Company’s revenue for the 2011 fiscal year totaled approximately $41,500 and … Key Findings The Company did not adequately plan for the construction of the new fire station. Because the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialAkron Fire Department – Financial Activities (2014M-196)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was … chief fiscal officer. Key Findings We found 101 credit card purchases totaling $22,100 did not have original … including a bill from the educational institution and a report card with their GPA, is available for review to verify …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Accountability for Traffic Ticket Surcharges (Follow-Up)
… in our initial audit report, Accountability for Traffic Ticket Surcharges (2014-S-26). Background New York State … consistently accounted for and reported all traffic ticket surcharge revenue received through the TVBs and the … Department of Motor Vehicles: Accountability for Traffic Ticket Surcharges (2014-S-26) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/accountability-traffic-ticket-surcharges-followAdoption Subsidy Program (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … and in compliance with governing regulations. The Office of Children and Family Services (OCFS) established the … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followOversight of the STEM Incentive Program (Follow-Up)
… rules and regulations, and whether HESC had only made payments on behalf of recipients who were in compliance with … issues that could affect many aspects of the Program. For example, HESC did not always ensure applicants met … We also determined that HESC’s policy to pro-rate loans for any recipients who did not fulfill work and residency …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-followHomeowners Association, Inc.
… revitalizing the community. The majority of the contract funds were budgeted for the purchase of equipment to enable … family pictures on an iPad Homeowners purchased with grant funds. We question whether Homeowners operated a functioning …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… Purpose To determine the extent of implementation of the recommendation in our initial audit report, New York … We found that the sampled SBHCs did not follow Department of Health (DOH) inventory control regulations for medications … To determine the extent of implementation of the recommendation in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andReview of Growe Technologies Inc.
… in contracting with the business community, facilitate the best possible price for the University and avoid unnecessary …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incState Comptroller DiNapoli Releases Jamaica Economic Snapshot
… of businesses and household incomes in the Greater Jamaica area in Queens are increasing at a rapid pace, according to … Comptroller Thomas P. DiNapoli. “The Greater Jamaica area is undergoing significant demographic and economic … are underway that will create job opportunities for area residents and increase the number of affordable housing …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… Purpose To determine the extent of implementation of the nine … and the reasons they are not performed in a timely manner to ensure that, at a minimum, they meet the established goal … the 80-percent goal for timeliness of inspections to determine whether a higher goal would be appropriate. …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followState Agencies Bulletin No. 1155
… of Maintenance Deductions attachment can be used as a guideline for determining the taxable status of maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1155-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 2354
… Officer Trainee, Correction Officer Trainee Spanish Language, Correction Officer, Correction Officer Spanish Language, Correction Sergeant, or Correction Sergeant Spanish … Checks. Checks issued to eligible employees who are now deceased should be submitted as a Stop Payment Request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesState Agencies Bulletin No. 1786
… uncashed check is an indicator that the check was issued in error. These checks need to be reversed to properly update … and adjust taxes. Additionally, if a check that was issued in error is not reversed within one year, it will become … is available to agencies. This report lists employees in agency order to whom checks have been issued that appear …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksOpinion 88-25
… that bear on the issues discussed in the opinion. PARK DISTRICTS -- Use of (exclusion of nonresidents); (imposition of fees and regulations) TOWN LAW, §198(4); STATE CONSTITUTION, ART I, §11: Subject to … guarantees, a town board may exclude nonresidents of a park district from the facilities of the district. However, …
https://www.osc.ny.gov/legal-opinions/opinion-88-25State Agencies Bulletin No. 2274
… the employee’s Job Data record, the only change that may be required is an increase to the employee’s salary. OSC will … effective date of the traineeship restructure may be affected. Employees who have advanced to the full title on … using the Action/Reason code of Pay Rate Change/TSC (Title Str), the applicable effective date, and the appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18Opinion 98-6
… county board member as sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county … would not have a prohibited interest in a contract with a firm of which the supervisor's spouse is the sole proprietor … conduct reasonably expected of them. Codes of ethics must address certain specified subjects, and may regulate or …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Village of Washingtonville – Budget Review (B26-6-1)
… for sewer operations contractual expenditures of $306,800 was reasonable. The appropriation of approximately …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1Selected Aspects of Toll Collections
… based on the distance between the vehicle entry and exit points. NYSTA contracts with third-party vendors for cashless … Aspects of Toll Collections ( 2022-S-15 ), issued on May 26, 2023, assessed whether NYSTA effectively identified, …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collections