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Fare Evasion
To determine whether New York City Transit and the Metropolitan Transportation Authority Bus Company reported accurate estimates of revenue losses from fare evasion to the MTA Board of Directors , and whether the MTA has taken action through the Fare Enforcement and Worker Safety Program to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s7.pdfOpen Educational Resources (2023-N-4)
To determine whether the City University of New York is using Open Educational Resources (OER) funds to establish, sustain, and enhance new and ongoing OER initiatives at its colleges to help defray textbook costs for students, and whether the OER initiatives adequately engaged faculty in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23n4.pdfTown of Roseboom - Long-Term Planning (2018M-115)
… Board effectively planned for future needs. Key Findings Town officials have no long-term plans for funding equipment and infrastructure needs. The Town’s major pieces of equipment are beyond their recommended … the levels of fund balance and reserves to be maintained. Town officials agreed with our recommendations and indicated …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Vendor File Advisory No. 5
… forms have been updated and vendors are now required to use them. Please replace any old forms with the new ones … AC 3237-S: New York State Substitute Form W-9 AC 3262-S: Add, Update or Delete Vendor Contact AC 3263-S: Add, Update … is required to be used by vendors to update their legal business name on the vendor file: AC3274-S: Update Vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-formsOpinion 97-5
… TAXES AND ASSESSMENTS -- Assessments (imposition of assessment for construction of private road) STREETS AND … VILLAGES -- Powers and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Comptroller DiNapoli Releases School Audits
… , Monticello Central School District , Susquehanna Valley Central School District and the Valley Central School District . “In an era of limited … $2.3 million more in revenue than budgeted. Susquehanna Valley Central School District – Budgeting Practices (Broome …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Delaware County Fulton County Industrial Development Agency Village of …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsElementary and Secondary Education – 2022 Financial Condition Report
… billion from the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), $4.4 billion from the Coronavirus …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationOpinion 89-33
… of appointive village officers and employees for services may be paid without prior audit by the board of trustees, upon certification of the officer or employee having direct … employee or appointive officer without prior audit upon certification of the officer or employee having direct …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 88-47
… in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (applicability of general statutes of limitations to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The enforcement of liens for unpaid county and village taxes is … Whether a sixyear statute of limitations would bar the enforcement of outstanding village tax liens for 1966 through …
https://www.osc.ny.gov/legal-opinions/opinion-88-47State Comptroller DiNapoli Releases Municipal & School Audits
… of goods totaling approximately $1.3 million from 10 vendors, for which auditors identified potential cost …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… submitted and reimbursed. Claims were not submitted for 465 eligible services totaling $18,022. Had these services …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsOpinion 92-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … LAW, §§4-136(1), (2), (3), 4-138: All expenses of a board of elections of a county outside the City of New York must be … Concerning the procedures by which the expenses of a board of elections of a county outside the City of New …
https://www.osc.ny.gov/legal-opinions/opinion-92-26DiNapoli: Oversight of Supportive Housing Falls Short
… P. DiNapoli today released three audits of supportive housing providers for New Yorkers with mental illness, which found … Further, according to OMH’s fiscal guidelines, supportive housing providers should set aside a minimum of $500 per … Audits of supportive housing providers for New Yorkers with mental illness found …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-shortState Comptroller DiNapoli Releases Municipal & School Audits
… financial and capital plans. Their budgeting practice of consistently appropriating $1.4 million in fund balance … over three fiscal years is, in effect, a reservation of fund balance that is not allowed by statute and a circumvention of the 4% surplus fund statutory limit. As a result, district …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… is primarily the result of the tower’s frequent and severe leaks. The board, however, has not adopted a long-term …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… District , Rondout Valley Central School District , Silver Creek Central School District and the Wallkill Central School … limit imposed on unrestricted fund balance. Silver Creek Central School District – Financial Condition … District Rondout Valley Central School District Silver Creek Central School District and the Wallkill Central School …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2Opinion 2009-2
… TOWN LAW § 209-q (13) (a): When a town proposes or is required to issue indebtedness to finance a water … State Comptroller's approval for a town water improvement, is based on the total cost of the improvement or only on the … as the town board in its discretion determines, is borne either (1) partly by the area of the town outside of …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0State Agencies Bulletin No. 2131
… Retiree Indicator box. Payroll Register and Employee’s Paycheck/Advice: Earnings Code PFR and the amount paid will … and the amount paid will appear on the employee’s paycheck stub or direct deposit advice. Undeliverable Checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2131-2022-2023-public-employees-federation-pef-firearms-training-and-safetyCUNY Bulletin No. CU-800
… purpose of this bulletin is to provide agency instructions for processing the CUNY rate increases for High Pressure Plant Tender Titles. Affected Employees: CUNY employees in … purpose of this bulletin is to provide agency instructions for processing the CUNY rate increases for High Pressure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-800-cuny-retroactive-rate-increases-high-pressure-plant-tender