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Albany Parking Authority – Cash Collections (2016M-181)
… audit was to review the Authority’s cash receipt process for the period January 1, 2015 through January 31, 2016. … to construct, operate and maintain locations in the City for parking and storing of motor vehicles. The operating budget for 2016 totaled approximately $7.4 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Penn Yan Central School District – Separation Payments (2015M-258)
… Background The Penn Yan Central School District is located in the Towns of Barrington, Benton, Jerusalem, Milo and Potter in Yates County, Geneva and Seneca in Ontario County and Pulteney in Steuben County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Waterville Central School District – Criminal History Background Checks (2016M-23)
… District is located in the Towns of Augusta, Kirkland, Marshall, Paris, Sangerfield and Vernon in Oneida County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksTown of Addison – Supervisor's Fiscal Responsibilities Audit Follow Up (2019M-3-F)
… audit report released in April 2019. Background The Town is located in Steuben County and has a population of approximately 2,600. The Town is governed by an elected Town Board composed of a Town …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-addison-supervisors-fiscal-responsibilities-audit-follow-2019m-3-fAddison Central School District – Financial Condition Audit Follow Up (2016M-30-F)
… Tuscarora and Woodhull in Steuben County. The District is governed by an elected seven-member Board of Education (Board) , which is responsible for the general management and control of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/addison-central-school-district-financial-condition-audit-follow-2016m-30Brighton Central School District – Separation Payments Audit Follow Up (2016M-119-F)
… was to assess the District’s progress, as of July 2022, in implementing our recommendations in the audit report released in July 2016. Background The District serves the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/03/brighton-central-school-district-separation-payments-audit-follow-2016mTown of Seneca Falls – Information Technology Audit Follow Up (2018M-218-F)
… audit report released in March 2019. Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is governed by an elected Town Board composed of a Town …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-information-technology-audit-follow-2018m-218-fTown of Seneca Falls – Financial Management Audit Follow Up (2018M-266-F)
… audit report released in April 2019. Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is governed by an elected Town Board composed of a Town …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-financial-management-audit-follow-2018m-266-fTown of Seneca Falls – Audit Follow Up (2018M-144-F)
… report released in September 2019. Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is governed by an elected Town Board composed of a Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-fVillage of South Glens Falls – Audit Follow-Up (2014M-102-F)
… released in July 2014. Background The Village of South Glens Falls is located in Saratoga County, has a population … Village of South Glens Falls Audit FollowUp 2014M102F …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fVillage of Ballston Spa – Audit Follow-Up (2017M-256-F)
… [read complete report - pdf] [read 2018 report] Purpose of Audit The purpose of our review was to … The Village of Ballston Spa is located in Saratoga County and has a population of approximately 5,375. The …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fOpinion 89-47
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (when adjoining … district is dissolved) -- (assessment of capital costs in district as extended) FIRE PROTECTION DISTRICTS -- … the area of the fire district, as extended. This is in reply to your letter concerning the proposed extension of …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Opinion 91-49
… AND HIGHWAYS -- Discontinuance of (county conveyance to other than owners of abutting lands) COUNTIES -- Powers … In certain circumstances, a county may be permitted to convey title to abandoned county highway property only to owners of … may convey an abandoned county highway by private sale to either the adjoining owner or another party and if so …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 93-9
… of interest on investment of tax moneys); (need to be member of association to receive benefits); (use of money for scholarship program) … fire insurance tax moneys, or any interest earned thereon, to provide college scholarships to disabled or indigent … thereon for the purpose of providing college scholarships to high school seniors whose parents are members of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Response to Human Trafficking
… ensure adequate services are being provided to victims of human trafficking (survivors). The audit covered the period … from January 2019 through May 2024. About the Program Human trafficking is recognized in two main forms—sex and … Services Law created a framework for serving survivors of human trafficking in New York, and OTDA’s Bureau of Refugee …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingFare Evasion
… and the Metropolitan Transportation Authority (MTA) Bus Company (MTA Bus) reported accurate estimates of revenue losses from fare … and Connecticut. The MTA has two agencies that provide bus and subway service within New York City: Transit and MTA … City Transit and the Metropolitan Transportation Authority Bus Company reported accurate estimates of revenue losses …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionState Agencies Bulletin No. 2072
… agency instructions for processing the 2022 M/C Uniform Cleaning and Maintenance Allowance. Affected Employees … of Military and Naval Affairs authorize a 2022 Uniform Cleaning and Maintenance Allowance to eligible M/C employees. Effective Dates The 2022 M/C Uniform Cleaning and Maintenance Allowance should be processed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2072-2022-uniform-cleaning-and-maintenance-allowance-employees-designatedSUNY Bulletin No. SU-323
… No. SU-323.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … opt into a pilot program for employees in certain titles to establish a temporary overtime rate up to 2.5 times the employee’s regular rate of pay. The new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-323-pilot-program-establishing-temporary-overtime-ratesDiNapoli: $2.9 Billion Hole Threatens MTA’s Capital Program
… appear increasingly unrealistic. “The MTA and its riders face difficult years ahead, despite recent federal relief … revenues and has only balanced short-term budgets with $14.5 billion in federal aid and $2.9 billion in borrowing for … projects from 2016 through 2019, but it only committed $5.8 billion annually. The $54.8 billion 2020-2024 capital …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-29-billion-hole-threatens-mtas-capital-programState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … through 2014-15 that appropriated a total of $28 million in fund balance to finance operations. However, because they …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0