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Collection of Electronic Waste Fees
… equipment to register with the Department, pay a one-time registration fee of $5,000, and then annually submit a report … other manufacturers. Each collective must pay a $10,000 registration fee. The Department is required to deposit all … the Fund. The Department collected a total of $371,000 in registration fees from 116 manufacturers, eight collectives, …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesAccountability for Traffic Ticket Surcharges
… during May 2013, the Department is consistently accounting for and reporting all traffic ticket surcharge revenue … Department accurately assessed collected accounted for and reported all traffic ticket surcharge reve …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesTravel Card Transactions
… card bill and dispute potentially fraudulent charges. When travel card charges remain unreconciled for more than 30 … travel. Key Findings We found many DED travelers did not reconcile their credit card transactions timely. At the start of our examination in October 2014, DED had nearly …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsCapital One Bank Accounts
… by the Metropolitan Transportation Authority (MTA) at Capital One Bank and to assess the appropriateness of … we identified 15 bank accounts that were established at Capital One Bank and were not on the MTA's list of authorized … by the Metropolitan Transportation Authority MTA at Capital One Bank and to assess the a …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsInspecting Highway Bridges and Repairing Defects
… Authority (MTA) Long Island Rail Road (LIRR) and the MTA Bridges and Tunnels (B&T) inspected highway bridges and addressed related deficiencies in a timely manner as … Transportation Authority MTA Long Island Rail Road LIRR and the MTA Bridges and Tunnels BT inspected highway bridges …
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
… for overseeing three types of casinos in the State: commercial, video lottery terminal (VLT),¹ and Class III tribe/nation (tribe/nation). Commercial and VLT casinos are required to remit a percentage … casinos for oversight costs. The Commission had not billed commercial casinos for oversight costs. Key Findings An …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsOversight of Passenger Safety (Follow-Up)
… made in our initial audit report, Oversight of Passenger Safety (Report 2017-S-50 ). About the Program The Office for … made in our initial audit report Oversight of Passenger Safety Report 2017S50 …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followEfforts to Collect Delinquent Taxes (Follow-Up)
… and the taxpayer has exhausted all applicable protest rights, or protest rights have expired, the tax is considered delinquent, and … filing a warrant, serving a levy (a legal seizure of property), and performing applicable searches to locate …
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)
To determine the extent of implementation of the seven recommendations included in our initial audit report Course Offerings
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followEquine Health and Safety
… pari-mutuel wagering, Class III Indian Gaming, the State lottery (including video lottery terminals), and charitable gaming. The Commission was … merged the Racing and Wagering Board with the Division of Lottery to form a single State agency. The Commission …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyCUNY Bulletin No. CU-761
… since 09/08/2022, and to provide agencies instructions for the use of Reason Code ACV to identify employees who … 70XX4 Background: In an effort to clean up payroll data for CUNY agencies, records of employees who have not received … following Control-D report will be available 03/28/2023 for agency review before the automatic system terminations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-761-automatic-system-termination-cuny-employees-not-paid-priorCUNY 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-employeesHillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… disbursement policies were followed. For example: Ten checks totaling $249,004, requiring the District Treasurer’s … made between canceled check images to the list of approved checks by someone without the check-signing authority. … or improper disbursement when they do not ensure that checks requiring two signatures have both signatures, or when …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… be a vital tool that allows decision-makers, such as town boards (boards), to set long-term priorities, work toward goals …
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)
… officer. The Village has two operating funds: general and water. The 2024-25 general fund appropriations totaled $185,700 and water fund appropriations totaled $286,875. The general fund … real property taxes, State aid and sales tax, while the water fund is funded primarily with metered water sales. …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Avoca Central School District – Payroll (2025M-14)
… Audit Period July 1, 2022 – January 28, 2025 Understanding the Program School district officials should establish an … individual employee contracts and board-established rates. The payroll clerk is responsible for entering and adjusting employee salary, pay rates and hours worked into the financial software, as well as processing payroll each …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Ethics Oversight (2020-MS-1)
… used resources to implement certain ethics oversight standards. Key Findings Local governments must comply with … used resources to implement certain ethics oversight standards …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1DiNapoli: NYS Pension Fund Commits $50 Million to NY Small Business Investment Fund
… $50 million commitment provided the anchor investment in the New York Small Business Investment Company (SBIC) Fund … fund, managed under the SBIC program established by the US Small Business Administration, will invest in businesses … over the past 20 years. It is one of the largest and longest running of any home state focused pension investment …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-nys-pension-fund-commits-50-million-ny-small-business-investment-fundUpstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund
… Common Retirement Fund, as well as created a number of high quality jobs within the region," said Kevin Phelps, general …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fund