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Accountability for Traffic Ticket Surcharges
… collected, accounted for, and reported all traffic ticket surcharge revenue received through its Traffic Violations … Key Findings With the exception of about $1 million in surcharge revenue that was reported twice for the same week … accounting for and reporting all traffic ticket surcharge revenue received. The Department’s systems are not …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesTravel Card Transactions
… submission of travel vouchers and has assigned staff to train travelers who continue to have issues with timely …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsCapital One Bank Accounts
… area. The MTA is governed by a 23-member Board of Directors, whose members are nominated by the Governor and … established at Capital One Bank and were not on the MTA's list of authorized bank accounts. As of February 29, 2012, … appropriate business purposes but did not appear on the list of authorized accounts because of lax MTA oversight and …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsInspecting Highway Bridges and Repairing Defects
… Transportation Authority (MTA) Long Island Rail Road (LIRR) and the MTA Bridges and Tunnels (B&T) inspected … Metropolitan Transportation Authority MTA Long Island Rail Road LIRR and the MTA Bridges and Tunnels BT inspected …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… three types of casinos in the State: commercial, video lottery terminal (VLT),¹ and Class III tribe/nation … risk assessment, and adapt procedures as needed based on results. ¹ For the purposes of this report, the term “VLT …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsOversight of Passenger Safety (Follow-Up)
… and Manhattan), Brooklyn, Bernard M. Fineson (Queens), and Staten Island – are responsible for overseeing 115 State-run … these four DDSOs had a fleet of about 484 vehicles. About 136 of the 484 vehicles were assigned to the transportation …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followEfforts to Collect Delinquent Taxes (Follow-Up)
… a collection case. Collection actions may include filing a warrant, serving a levy (a legal seizure of property), and … 250 business tax debtors for whom it filed at least one warrant in the prior 12 months. The December 2022 lists for … respectively, for the amount due and owed at the time the warrant was filed. These amounts are about 29% and 40% higher …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followSales Tax Vendor Registration Practices (Follow-Up)
… included in our initial audit report, Sales Tax Vendor Registration Practices (Report 2020-S-40 ). About the Program … included in our initial audit report Sales Tax Vendor Registration Practices Report 2020S40 …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followCourse Offerings (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations … toward a bachelor’s degree do not graduate within four to six years of first-time enrollment. Based on CUNY data, … To determine the extent of implementation of the seven recommendations …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followEquine Health and Safety
… racetracks. The audit covered the period from January 1, 2014 through August 29, 2018. Background The Commission … pari-mutuel wagering, Class III Indian Gaming, the State lottery (including video lottery terminals), and charitable gaming. The Commission was …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyCUNY Bulletin No. CU-737
… the date of the last paycheck issued or the date of the max effective dated row on Job Data, whichever is greater, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-737-2022-automatic-system-termination-inactive-cuny-employeesCUNY Bulletin No. CU-761
… Purpose: The purpose of this bulletin is to inform City University of New York (CUNY) agencies of the … who have not received a paycheck since 09/08/2022, and to provide agencies instructions for the use of Reason Code ACV to identify employees who should not be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-761-automatic-system-termination-cuny-employees-not-paid-priorEthics Oversight (2020-MS-1)
… following 8 Counties: Albany [pdf] , Chautauqua [pdf] , Chemung [pdf] , Genesee [pdf] , St. Lawrence [pdf] , Steuben …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1Upstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund
… The New York State Common Retirement Fund"™s (Fund) … ClearMomentum is one of hundreds of companies across the state that the Fund invests in through its In-State Private Equity … The New York State Common Retirement Fund™s Fund investment …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fundState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Buffalo City School District , Parishville-Hopkinton Central School District , Pavilion Central School District and the Shoreham-Wading River Central School … announced his office completed audits of Buffalo City School District ParishvilleHopkinton Central School District …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… $4,846, or 13 percent, lacked documentation or were for an improper purpose. Town of Cameron – Justice Court and Town … balance of each fund. The treasurer could not determine how the money was spent or the amount of foreign fire … and reported and that district money is safeguarded. For access to state and local government spending and more than …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… provide taxpayers with information about why resources have been set aside. The Board is responsible for the overall … $207,055. Audit Summary The Board and officials did not develop and adopt a multiyear financial plan, a fund … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Village of Leicester – Financial Management (2025M-7)
… (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period June 1, 2021 – January 16, 2025 … measure of a village’s financial condition is its level of fund balance, which represents the difference between … over time. Maintaining a reasonable amount of unrestricted fund balance within operating funds is an important financial …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Avoca Central School District – Payroll (2025M-14)
… board-established rates. The payroll clerk is responsible for entering and adjusting employee salary, pay rates and … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please … report. The CAP should be posted on the District’s website for public review. 1 We discussed the lack of support for one …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Hillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… when someone without check-signing authority does not compare canceled checks images to the list of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111