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DiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… The Metropolitan Transportation Authority (MTA) continues to … service — safety, reliability and frequency — where the MTA can take steps to improve riders’ experience and … returning to subways, trains and buses fast enough to help the MTA turn its finances around,” DiNapoli said. “The MTA …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backDiNapoli Statement on Executive Budget Proposal
… and the Legislature have done much to put New York state on better fiscal footing, reduce the structural budget imbalance and hold the line on spending. With today’s budget proposal, Governor Cuomo has … communities. Funding for these initiatives is contingent on the strength of the economy and federal assistance. …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalSaratoga County – County Bridge Maintenance (S9-13-7)
… year. Key Findings The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained average bridge ratings and a consistent level of funding for bridge maintenance, repairs, and replacements. The County … Saratoga County County Bridge Maintenance S9137 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Service Retirement Benefits – Special 20- and 25-Year Plans
… their FAE for each year of creditable service beyond 20, up to a maximum of 62% of their FAE. Section 383-e is a … 1% for each year of creditable service beyond 25, up to a maximum of 62% of their FAE. Section 383-f is a …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsSUNY Maritime College Review of PCard Transactions and TCard Expenses
… that should not have been reimbursed. We also found that Metro officials did not effectively implement controls over …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… the distribution. The Treasurer used the 2023 pro-rata allocation percentage to distribute a portion of the 2024 FFI tax proceeds instead of using the 2024 pro-rata allocation percentage. Although the Chief and a Board member … the distribution The Treasurer used the 2023 prorata allocation percentage to distribute a portion of the 2024 FFI …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsCrystal Beach Volunteer Fire Department – Foreign Fire Insurance Tax Proceeds (2026M-24)
… [read complete report – pdf] Audit Objective Did the Crystal Beach Volunteer Fire Department (Department) … Did the Crystal Beach Volunteer Fire Department Department Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/07/17/crystal-beach-volunteer-fire-department-foreign-fire-insuranceNorth Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… fuel inventory and to assess its cash disbursement process for the period January 1, 2013 through June 30, 2014. … to approximately 18,000 residents. Budgeted appropriations for 2014 totaled approximately $4.1 million. Key Findings … members conduct a deliberate, thorough and timely audit of all claims before the Treasurer makes payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… year. Key Findings The Board has not adopted a purchasing policy, code of ethics or an investment policy. The Board does not periodically review the bank … a thorough audit. Key Recommendations Adopt a purchasing policy, code of ethics and investment policy. Periodically …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Columbia County – Payroll (2014M-121)
… 1, 2012 through October 3, 2013. Background Columbia County is located in eastern New York and has a population of approximately 63,000. The County is governed by a 23-member Board of Supervisors. … total approximately $149 million. Key Findings There is no County-wide requirement that all employees complete and …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
Aloma D Johnson Charter School Leave Accruals 2017M218
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Quogue Union Free School District – Financial Condition Management (2017M-196)
… in Suffolk County. The District, which is governed by a Board of Education, has approximately 110 students. … appropriations, and has exceeded the statutory limit by 19 to 33 percentage points from 2012-13 through 2016-17. … to the legal limit. Adopt realistic annual budgets based on historical or other known trends. Review the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mMiddleburgh Central School District – Financial Condition (2013M-206)
Middleburgh Central School District Financial Condition 2013M206
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… with the School’s academic and financial operations for the period July 1, 2013 through August 19, 2014. … 640 students as of June 30, 2014. Operating expenses for the 2013-14 fiscal year totaled approximately $10 … Key Findings School officials did not seek competition for approximately $6.8 million in project-related expenses …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andWading River Fire District – Gasoline Credit Cards (2017M-5)
… written policies and procedures for the use of gasoline credit cards that specify which District officials are authorized to use the gasoline credit cards, when and how they can use the cards and what … documentation is required. Limit the number of gasoline credit cards to only those that are needed and ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… of our audit was to review the Village’s cash receipt and disbursement practices for the period of June 1, 2012 through … not developed policies and procedures for cash receipt and disbursement duties, and the Clerk-Treasurer’s duties are not … and procedures to provide guidance on cash receipt and disbursement practices, including segregating incompatible …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… no comprehensive written policies and procedures over the billing and collection of tenant rents. Billing and collection duties were not properly segregated. … provide adequate guidance and internal controls over the billing and collection of tenant rents. Segregate duties over …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of Otselic – Selected Financial Operations (2012M-220)
… 2011, through June 4, 2012. Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The Town is governed by a …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… of our audit was to assess the controls over retiree health insurance contributions for the period July 1, 2014 … of all retirees and their spouses/dependents receiving health insurance coverage. Such procedures could include … Union Springs Central School District Retiree Health Insurance Contributions 2016M75 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceWest Islip Union Free School District – Payroll (2016M-78)
… July 1, 2014 through August 31, 2015. Background The West Islip Union Free School District is located in the Town … West Islip Union Free School District Payroll 2016M78 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78