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Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… educational corporation that operates as a charter school in the City of Rochester in Monroe County. The School, which was granted a five-year … of Regents of the University of the State of New York in December 2013, is overseen by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mCity of Niagara Falls – Financial Management and Information Technology (2013M-47)
… financial condition, the recording of financial activity, and the information technology environment for the period … The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square miles. The City … fund budget for 2012 was approximately $86.3 million, and for 2013 was $81.4 million. Key Findings The City has had …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… identify conflicts of interest were not filed. Payments in lieu of taxes (PILOTs) billing and collections were not … district and library, $300,875. Tax exemptions disclosed in audited financial statements were overstated. Key … Appendix B includes OSC’s comments on issues raised in the IDA’s response. …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mVillage of Islandia – Overtime (2023M-121)
… percent of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was … of their budgeted salaries, respectively. The Fire Marshal approved his own overtime that totaled $88,718. The Fire Marshal did not provide any documentation he claimed to have …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121County of Rockland – Budget Review (B6-14-24)
… expenditure projections in the County’s preliminary budget for the 2015 fiscal year are reasonable. Background The … completed a review of the County’s preliminary budget for the 2015 fiscal year. The objective of the review was to … projections in the proposed budget are reasonable, except for the possible revenue shortfall related to the expiration …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period … The Company is governed by an elected President, Treasurer and Secretary. Company expenses for January 1, 2012 to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialVillage of Ocean Beach – Credit Card Usage (2022M-206)
… Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured that employees …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206State Police Bulletin No. SP-205
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing and provide instructions for … The purpose of this bulletin is to inform the Division of State Police of OSCs automatic processing and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-205-april-2020-increase-location-pay-and-supplemental-location-pay-statePittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… Purpose of Audit The objectives of our audit were to determine if District officials adequately safeguarded … periodically reconcile the athletic event ticket inventory to account for the number of tickets sold. Key Recommendations Adopt formal written policies to protect PPSI on MCDs and ensure that a complete …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveTown of New Baltimore – Procurement Practices (2013M-203)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period … law, and approximately $94,000 in purchases that did not have quotes as required by Town policy. Town officials stated … they received the appropriate contract pricing and did not have documentation to that effect. Our comparisons of items …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Selected Management and Operations Practices
… programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of these programs … awareness of the technology and making more EV charging stations—up to 3,000 public and workplace stations—available statewide within the following 5 years. …
https://www.osc.ny.gov/state-agencies/audits/2022/02/04/selected-management-and-operations-practicesThe Metropolitan Transportation Authority: Safety, Reliability and Frequency
In the wake of the pandemic the MTA experienced significant ridership loss from which it has yet to recover. The Office of the State Comptroller (OSC) has noted the MTA’s revenue composition is unlikely to return to pre-pandemic norms over the financial plan period.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2023.pdfMaximizing Incentives for Individuals With Disabilities (2021-S-26) 180-Day Response
To determine whether the Office of Mental Health (OMH) has ensured that State agencies and employment service providers are taking full advantage of the New York Employment Service System and the Ticket to Work program to promote and place individuals with a disability in competitive employment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s26-response.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.pdfMaximizing Incentives for Individuals With Disabilities (2021-S-26)
To determine whether the Office of Mental Health (OMH) has ensured that State agencies and employment service providers are taking full advantage of the New York Employment Service System and the Ticket to Work program to promote and place individuals with a disability in competitive employment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s26.pdfFare 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.pdfTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… July 1, 2011 through August 13, 2013. Background The True North Rochester Preparatory Charter School, located in … True North Rochester Preparatory Charter School Contract …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mMain-Transit Fire Department – Credit Cards (2024M-77)
… officials’ credit card purchases were supported and for proper Department purposes. Key Findings Of the credit … Although the Board approved the credit card bills for payment, it did not ensure that the related voucher … a result, 273 purchases were missing invoices or receipts. For example, a credit card statement had three automatic …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… whether the Board of Directors (Board) ensured that cash disbursements were properly approved, accurately … purposes. Key Findings The Board did not ensure that cash disbursements were properly approved, accurately … audit west webster volunteer fire cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cash