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Selected Aspects of Safety and Security in Subway Facilities (2022-S-20)
To determine whether New York City Transit has taken steps to implement safety and security in all its subway facilities, and whether safety and security equipment, such as cameras, help point intercoms, and customer assistance intercoms, is maintained (working and tested).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s20.pdfDiNapoli Releases Profile of State's Economic Development Agency
… around the state. ESDC reported offices in the United Kingdom, Israel and South Africa in 2014, and as of January …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-releases-profile-states-economic-development-agencyAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021 (2021-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the three State Fiscal Years ended March 31, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21m2.pdfVillage of Herkimer – Payroll (2025M-37)
… [read complete report – pdf] Audit Objective Did Village of Herkimer (Village) officials pay salaries, wages and … regular salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon … other separation-from-service benefits totaling $128,254. While calculations were available for the three employees to …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Farmingdale Union Free School District – Financial Condition (2016M-235)
… fiscal years 2011-12 through 2014-15 that appropriated a total of $28 million in fund balance to finance operations. … However, because they underestimated revenues by a total of $9.8 million and overestimated appropriations by a total of $26.6 million over that period, District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235DiNapoli: Audit Shows Health Department Overpaid Certain Medicaid Managed Care Premiums
… that DOH do all it can to make sure MCOs are being paid only what they are entitled to and that they cover costs they …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-audit-shows-health-department-overpaid-certain-medicaid-managed-care-premiumsCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… Establishing an effective water accounting system is a necessary first step in controlling water losses and reducing water system costs. The Federal Environmental Protection … CostSaving Ideas Evaluate the Efficiency of Your Water Delivery System …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemNYC Surplus Projected to Reach $550 Million in FY 2020
… New York City now projects a surplus of $550 million in fiscal year 2020, reflecting stronger-than-expected … of the year, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “New York … New York City now projects a surplus of $550 million in …
https://www.osc.ny.gov/press/releases/2019/12/nyc-surplus-projected-reach-550-million-fy-2020DiNapoli Announces 2019 Fiscal Stress Scores
… In January, DiNapoli issued fiscal stress scores for school districts and found 33 school districts designated in some level of fiscal stress …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresTown of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board (Board) effectively manage the … April 25, 2025 Understanding the Audit Area A key measure of a town’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63About Statement No. 68 – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for … you may need to follow GASB guidance and comply with GASB Statement No. 68. Consult with your accountant or an … by Employer—March 31, 2025 . For more information on Statement No. 68, visit the GASB website or read the Office …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68XI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… or Request for Proposal (RFP) process should consider the credit standing of the bank, the location of the bank, a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsDiNapoli Announces Latest Fiscal Stress Scores
… 18 percent (10 of 56 scored) in fiscal stress in FYE 2017. Only seven of 853 towns scored (less than 1 percent) and …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli and Ulster County DA Nneji: Father and Son Arrested for Stealing $1.2 million in Medicaid Transportation Fraud Scheme
… without prior authorization, and approved providers can only bill for mileage once for a group. As part of the joint …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-and-ulster-county-da-nneji-father-and-son-arrested-stealing-12-million-medicaidTown of Sidney – Budget Review (B4-14-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19State Comptroller DiNapoli Releases Municipal & School Audits
… School District – Managing Network User Accounts (Nassau County) District officials did not properly manage network … for. Testing identified: 34 fixed assets with a combined cost of $255,775 did not have the required asset tags … City – Sexual Harassment Prevention (SHP) Training (Broome County) SHP training was not provided to all …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsX.4.B Address – X. Guide to Vendor/Customer Management
… the vendor to the New York State Vendor Self-Service Portal webpage at … . After signing into the Vendor Self-Service Portal, the vendor will be able to add or update their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4b-addressDiNapoli: Local Sales Tax Growth Slows
… Local sales tax collections in 2014 suffered the slowest annual … across this state know all too well the volatile nature of sales tax revenue in uncertain economic times,” said … found that nearly 70 percent of the total growth in local sales tax collections last year took place in New York City. …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-local-sales-tax-growth-slowsBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… of the School’s compact contract with the Foundation for the period July 1, 2011 through July 31, 2013. Background The Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by … members voted in favor of the compact agreement, except for the Board Chairman, who recused himself from voting …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348XV.2 Fiscal Year Period – XV. End of Year
… The Fiscal Year period in the Statewide Financial System (SFS) is April 1 – March 31, the State Fiscal Year, for all Business Units, including those which … The Fiscal Year period in the Statewide Financial System SFS is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-period