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DiNapoli Releases Report on Pre-Pandemic Migration Trends
An analysis of state personal income tax PIT filers from 2015 through 2019 reveals New York state resident taxpayers grew at a slower rate than nonresident filers 31 compared to 136 resulting in part from the greater number of partyear filers moving out of the state than moving in
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsAuditors Find Safety Hazards at Pre-K Facilities in New York City
… An examination of the New York City’s Department of Education’s (DOE) … had protruding nails and staples. A student was injured when his hand was caught on one of the nails and required … different health code articles with separate regulations (i.e., certain requirements are included in one article but …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityDiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… measures the train's ability to meet goals for the length of time between trains. "The MTA is very clear that it … August 2014 as well. As of June 2015, Transit's year-to-date assessment performance was 78.4 percent, or 2.3 percent … a result, the MTA has no formal long-term plans detailing when CBTC installations would begin, how much they would …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014State Comptroller DiNapoli Report Details LIRR Delays in 2017
In 2017 the Long Island Rail Road LIRR had its worst ontime performance in 18 years with an estimated 92 million riders inconvenienced by delays and cancellations according to a report issued today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-report-details-lirr-delays-2017Opinion 92-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … payments are to be paid from moneys appropriated from taxes levied for the current fiscal year. This is in response …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s overtime for … were preapproved, adequately recorded and incurred only when necessary. There was no documented preapproval for any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Orange County – Motor Vehicle Oversight (2015M-314)
… Purpose of Audit The purpose of our audit was to examine the County’s controls over motor … that stipulate the proper actions for officials to take when vehicles are no longer suitable for County business. Key …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Clarence Fire District – Purchasing (2016M-297)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … The Clarence Fire District is a district corporation of the State, distinct and separate from the Town of … use of competitive methods, such as using an RFP process, when procuring professional services. Ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Germantown Fire District – Board Oversight (2014M-166)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … properly award a contract for cleaning services for $4,800 when it renewed its contract with a Commissioner’s spouse in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Saratoga County – County Bridge Maintenance (S9-13-7)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly … by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Fabius-Pompey Central School District – Information Technology (2016M-237)
… February 29, 2016. Background The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, … when users attempt to log on. … FabiusPompey Central School District Information Technology 2016M237 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Opinion 97-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … sale of county property. County Law, §215(5) provides that when the board of supervisors determines that any county real …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls … did not establish policies and procedures to guide staff when processing claims, which were not audited prior to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… Purpose of Audit The purpose of our audit was to examine the District’s travel … The U-Crest Fire District #4 is a district corporation of the State, distinct and separate from the Town of … to $12,800 if discounted conference hotel rates were used when available. Key Recommendations Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… Purpose of Audit The purpose of our audit was to review the Authority’s process over water … did not have written policies in place directing how and when adjustments were to be applied to customer accounts or …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Barker Central School District – Purchasing (2016M-208)
… Purpose of Audit The purpose of our audit was to review the District’s purchasing … The Barker Central School District is located in the Town of Somerset, Niagara County. The District, which operates one … Recommendations Revise the purchasing policy to indicate when competitive quotes are required and describe the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Jamesville-Dewitt Central School District – Procurement (2016M-264)
… action, if necessary, to recover those funds. Comply with New York State General Municipal Law and the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… year are reasonable. Background Monroe-Woodbury Central School District (District) issued debt totaling $6 million to … to exceed this statutory limit. … MonroeWoodbury Central School District Budget Review B6136 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Contract Advisory No. 33
… documents in the Electronic Document Submission System (EDSS) or Contract Submission System, as applicable. State … here for guidance on uploading contract documentation in EDSS. References: Documentation Order Guide for Construction …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryEast Islip Public Library – Cash Receipts (2017M-223)
… Purpose of Audit The purpose of our audit was to determine whether … cash register receipts or a cash log that indicates when and from whom payment was received, and the form (i.e., cash or check) in which receipts are received, are …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223