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City of Lockport -- Budget Review (B1-15-20)
… the accumulated deficits in the City’s general, water and sewer funds as of December 31, 2013. The Act requires the … State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … of our limited review, we found the significant revenue and expenditure projections in the preliminary budget are …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Selected Aspects of Railcar Fleet Maintenance (Follow-Up)
… 15, 2011 determined that Metropolitan Transportation Authority (MTA)-New York City Transit (Transit) and the MTA-Staten Island Railway (Railway) have …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followTown of Chautauqua – Fiscal Stress (2013M-220)
… to evaluate the Town’s financial condition for the period January 1, 2012, through July 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves about 4,460 … budgets and make amendments, as necessary, to the budget when revenue shortfalls become known. Implement a plan to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Town of Candor – Fund Balances (2014M-157)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial activities … January 1, 2011 through April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of … The purpose of our audit was to examine the Towns financial activities …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Village of Allegany – Vehicle Fuel (2012M-308)
… audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through … Village officials did not seek competition when purchasing vehicle fuel as required by GML and the Village’s procurement … Village of Allegany Vehicle Fuel 2012M308 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Town of Lebanon – Justice Court (2013M-247)
… Purpose of Audit The purpose of our audit was to determine if the Justice was properly … January 1, 2011, to March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population … Town of Lebanon Justice Court 2013M247 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… District (BDD) and deposited $10 million in public funds to the bank. The BDD program, administered by the Department … branch within the previously designated Red Hook BDD. To encourage participation in the BDD program, the State Comptroller’s office makes public deposits available to banks and credit unions to open or maintain a bank branch. …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newSUNY Bulletin No. SU-286
… in the calculation of overtime. Tax Information These monies are taxable income and are subject to all employment taxes and income taxes. These monies will be included in the employee’s taxable gross and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-286-suny-downstate-location-stipend-gsnu-employees-representedLegislative and Executive Plan For ERS Tier 1 and 2 Members
Legislative and Executive Plan for Employees' Retirement System (ERS) Tier 1 and 2 members covered by Section 80-a
https://www.osc.ny.gov/files/retirement/publications/pdf/1861-legislative-executive-plan.pdfErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… Key Recommendations Adopt clear and comprehensive written payroll and personnel policies and procedures governing PTEs … audit boces erie 1 parttime temporary employee payroll …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollImplementation of the Security Guard Act
… The Department is also required to maintain a computerized registry of all security guard registration applicants, … are issued registration cards, and maintaining an accurate registry of security guard applicants. The Department lacks …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… Through June 30, 2011 (2011-S-42). Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government and school district … Payments for hospital services are generally based on standard fee schedules. However, hospitals may be entitled …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughOversight of the Nourish New York Program
… organizations (i.e., regional food banks, food pantries, soup kitchens, and community-based organizations that provide … dedicated to the program through six rounds of funding, with actual spending totaling $142,096,533. The program is … a contact for vendors, and verifying that purchases made with Nourish NY funds are products sourced from New York …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programImplementation of Suicide Prevention Task Force Recommendations
… facilitate greater access, awareness, collaboration, and support of effective suicide prevention activities. The audit … facilitate greater access, awareness, collaboration, and support of effective suicide prevention activities. In April … mortality and morbidity and that new tools and sources of support to address those challenges have been developed in …
https://www.osc.ny.gov/state-agencies/audits/2025/12/17/implementation-suicide-prevention-task-force-recommendationsTown of Hempstead – Vehicles and Fuel Usage (2022M-25)
… procedures when authorizing take-home vehicles including the justification or rationale for assigning them. Review …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25DiNapoli: MTA's Future Unthinkable Without Aid From Washington
… if it does not receive needed federal assistance: “The MTA is facing an unprecedented challenge – a completely … workers or commuters. The extreme measures outlined by the MTA this week underline the choices we face if funding is not … of every dollar of revenue. “Washington must act. The MTA needs federal support to manage this crisis. The …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-mtas-future-unthinkable-without-aid-washingtonProcessing of Paper Tax Returns
… problems and ensure satisfactory contractor performance in the future. The audit covers the period January 1, 2012 … 2 million (20 percent) of all personal income tax returns in the State are submitted as paper returns. In compliance with State Finance Law regarding preferred …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsOversight of Telemental Health Services
… TMH regulations to allow additional OMH-licensed care providers beyond physician and psychiatric nurse … process for providers to incorporate TMH as an optional service. Key Findings OMH has opportunities to improve TMH … with providers to increase their ability to offer TMH as a service to clients when it is deemed an appropriate method of …
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-servicesPassenger Vehicle Fleet Management
… fleet, and to determine whether agencies have controls in place that ensure vehicles are used in the most economical and efficient manner and that risks … management. Require employees to complete a vehicle use log (to record dates and times of use, purpose of trip, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementTown of Cambria – Capital Projects Financing (2017M-161)
… Purpose of Audit The purpose of our audit was to review capital project finances for the period January 1, … for 2017 totaled $5.1 million. Key Findings The Board did not adopt a bond resolution before issuing a bond … project, 97 percent of which was not needed, and could have avoided incurring issuance costs of $8,150 and interest …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161