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Bus Driver Licensing
… Background The Metropolitan Transportation Authority (MTA) is a public benefit corporation providing transportation … in and around the New York City metropolitan area. The MTA has seven operating constituent agencies; two of them (MTA Bus and New York City Transit) provide bus service. In …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingVillage of Oxford – Justice Court Operations (2013M-219)
… that it is being pursued for payment. Reconcile the manual system for pursuing unpaid tickets to their software system and to the DMV database. Consistently enforce unpaid …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… financial condition and selected financial operations for the period March 1, 2012 to March 18, 2013. Background … to accept inaccurate financial reports, base its decisions on unreliable information, and not monitor results of … and cash balances. Adopt reasonable budgets based on previous years’ actual activity. Monitor the …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… was to review the financial condition of the sewer fund and the internal controls over financial records and reports for the period June 1, 2011, through October 31, … by an elected Board of Trustees consisting of a Mayor and four Trustees. For the fiscal year ending May 31, 2013, …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… aspects of gaming activity in New York and is responsible for overseeing three types of casinos in the State: … and tribe/nation compacts and collect the costs for these oversight activities (also known as regulatory or … to ensure revenues were appropriately collected, accounted for, and transmitted to the State and that regulatory …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Chazy Union Free School District , Dobbs Ferry Union … and the South Seneca Central School District . “In an era of limited resources and increased accountability, it’s … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Chazy Union …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2NYS Common Retirement Fund Reports Third Quarter Results
… reporting in 2009 as part of his ongoing efforts to increase accountability and transparency. Quarterly rates of …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsDisposal of Electronic Devices
… own; however, OGS' Surplus Unit provides this service for many State agencies. Agencies are required to remove all … OGS' Surplus Unit does not accept any responsibility for clearing the data from these devices. At the time of our … the University at Albany had 36 electronic devices ready for disposal through OGS' Surplus Unit. Key Findings Seven of …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesIII.7 Data Quality – III. Statewide Financial System (SFS)
… of the agencies to periodically clean up transactions. For transactions that have not been cleaned up, the Office of … eSettlement Invoice Guidance: Any eSettlement invoices in Entry in Process, New, Expedite Ready, Agency Review … Agency or Travel Review Complete statuses with no activity for 90 days or more will be denied. Purchase Order Guidance: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityExamples from GASB Statement 34 - Statement of Cash Flows
… 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December … contributions 1,645,919 1,645,919 Purchases of capital assets (4,194,035) (144,716) (4,338,751) (400,086) … ACTIVITIES Proceeds from sales and maturities of investments 15,684 Interest and dividends …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… if the Town was adequately safeguarding its fuel inventory for the period January 1, 2012 through November 27, 2013. … Town Supervisor. The Town’s budgeted appropriations for the 2013 fiscal year totaled $1.08 million. Key Findings … storage tanks at its highway facility: a 1,500-gallon tank for diesel fuel and a 500-gallon tank for gasoline. From …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Examples from GASB Statement 34 - Statement of Activities
… Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants … Taxes: Property taxes, levied for general purposes 51,693,573 ----- 51,693,573 ----- Property taxes, levied for debt service 4,726,244 ----- 4,726,244 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesTown of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… and four Board members. The Town’s major operating funds’ expenditures were approximately $145 million in 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsTown of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… Court operations for the period January 1, 2012, through June 12, 2013. Background The Town of Alexander (Town) is … Court operations for the period January 1 2012 through June 12 2013 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195State Agencies Bulletin No. 2216
… the Civil Service Employees Association (CSEA) provides for an increase in Hazard Duty Pay for employees who are … the State of New York and the Public Employees Federation (PEF) provides for an increase in Hazard Duty Pay for … Duty PST Overtime (Earnings Code HZ2) Effective Dates: The increases to Hazard Duty Pay are effective as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2216-april-2024-increase-hazard-duty-pay-employees-represented-civil-serviceState Agencies Bulletin No. 422.1
… employees. When an employee is enrolled in direct deposit, funds are automatically deposited into the employee's … reversal for employees in direct deposit until the funds are successfully recovered. After paychecks are … the AC3197 requests received prior to 1:00pm daily. If the funds are recovered, OSC will notify the agency and take the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsDiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… across the state. “Protecting and expanding homeownership for New York’s families is critical to local communities and … overall economy,” DiNapoli said. “While there is some room for improvement, the Affordable Home Ownership Development … state Legislature has appropriated $25 million annually for the program. DiNapoli’s auditors examined 69 grants …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… risks and potential changes at the federal level, calls for careful budgeting on the part of local officials to … year. Growth in the city’s collections was boosted by increases in the number of tourists, which nearly matched … varied among counties, with over half (31 of 57) seeing increases. St. Lawrence County had the highest growth at …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Former Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23,000 in village funds. “Halstead was … Kirk Martin and State Police Superintendent Steven James for partnering with my office to ensure that justice was … Office and Tioga County District Attorney’s Office for their commitment to investigating those who prey on the …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsDiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… Onondaga County District Attorney William J. Fitzpatrick and New York State Police Superintendent Steven G. James … death to cash her pension checks. Attempts to steal from and defraud our pension system will be rooted out,” DiNapoli said. “My thanks to DA Fitzpatrick and Superintendent James for their partnership in holding the …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-mother