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Selected Controls Over the Property Tax Assessment Process
… approximately 1.05 million properties each year. Property in New York City is divided into four different classes, each … submission of the Real Property Income and Expense (RPIE) form. RPIE information is used to determine MV for large … available income information from small rental buildings in the area that file an RPIE using the Gross Income …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… activity reports indicated these employees were only at the assigned subway stations for about 149 hours, resulting in a potential overpayment of 211 hours at $10,969. We visited work sites for the Induction Loop … employees were assigned there and receiving overtime. At one work site for the Subway Stations Rehabilitation …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsArtificial Intelligence Governance
… in establishing an appropriate governance structure over the development and use of artificial intelligence (AI) tools and systems. … and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have been using AI to …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceTrain On-Time Performance
… 7 days a week. The MTA’s website lists schedules for each of the subways’ 20 interconnected lines and three shuttles. … in accordance with the timetable). Transit’s Department of Subways (Subways) considers a train on time when it is not … OTP averaged 74.0 percent and weekend OTP averaged 81.2 percent. On balance, there has been a persistent decline in …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceNatural Gas Damage Compensation Fund
… the natural gas production contamination response and compensation program; and creates the New York natural gas production contamination damage recovery and remediation fund. Memo Bill Text Status … Establishes the …
https://www.osc.ny.gov/legislation/natural-gas-damage-compensation-fund-1Controls Over CUNY Fully Integrated Resources and Services Tool
… Purpose To determine whether the City University of New York (CUNY) … its early phases, CUNYfirst implementation was expected to be complete by 2012. By October 29, 2015, 20 campuses had at … implement CUNYfirst was $249.75 million. CUNYfirst, like many large computer systems, uses role-based access. Roles …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolSubway Wait Assessment
… York City Transit (Transit) provides passengers service on all of its lines that meets its minimum service frequency … information for the numbered subway lines (except the 7 line) and from random sample observations for the remaining … lets smaller lines that operate less frequently or shuttle services that provide limited service to carry the same …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentAdministration of Fellowship Leaves
… the instructional staff employed by the City University of New York (CUNY) who are granted fellowship leaves … perform research in the recipient's respective field of study, or conduct creative works in literature or the … recipients are required to submit written summaries of their activities within 30 days of completion of their …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesState Agencies Bulletin No. 987
… agency should forward the check to the NYS Department of Tax and Finance, Division of Treasury, per instructions in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/987-april-2010-management-confidential-mc-longevity-lump-sum-payments-llsTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Purpose of Audit The purpose of our audit was to review the recording of certain financial … any record of the reserves. This resulted in more than $2 million, which should have been used for debt service, …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199DiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… agencies – Bridges & Tunnels (B&T), NYC Transit Department of Buses (Transit Bus), and MTA Bus Company (MTA Bus) need to … and a failure to follow weather alert procedures. “While the MTA has been funding and implementing capital projects … officials said they did not see a risk and had no plan to do an assessment, although some individual assessments were …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsOpinion 91-34
… Association v Board of Trustees, Orange County Community College , 149 Misc 2d 440, 565 NYS2d 997; A.I. Smith v City …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Performance of the Excelsior Jobs Program
… Purpose To determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements … firms in targeted industries. To receive the credits, over a 10-year period, the firms must create and maintain specific … We note, however, that ESD’s internal auditors reported similar findings more than three years ago, at which time …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programWillsboro Fire Department – Financial Operations (2014M-206)
… bylaws. Department officials did not review and approve all bills prior to payment or document approval in the … records. Perform monthly bank reconciliations for all Department bank accounts and present the reconciliations, … to Department officials for review. Review and approve all disbursements prior to payment and document the approval …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Town of Rensselaerville – Financial Operations (2012M-168)
… Town’s operating funds’ appropriations for the 2012 fiscal year are approximately $2.1 million. Key Findings The Town’s … fund was overstated by a total of $247,036 in fiscal year 2011, which was 30 percent of the budgeted revenues. … File the Town’s AUD with OSC and the Clerk within 60 days after the close of the fiscal year, or 120 days after …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… and established internal controls over water operations for the period June 1, 2012 through February 11, 2014. … Trustees and an elected Mayor. Budgeted appropriations for the general, water and sewer funds for the 2013–14 fiscal year are approximately $453,000. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the … 1, 2012 through December 10, 2014. Background The Town of Cayuta is located in Schuyler County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… 31, 2014. Background The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. … A lack of oversight and segregation of duties has resulted in significant internal control weaknesses over the billing, … management review procedures. Record tax payments in the tax collection software when they are received, …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331General Brown Central School District - Building Renovation Project (2019M-21)
… officials ensured that work was completed within the scope of the project. We reviewed 34 check disbursements totaling … project. There were no recommendations as a result of this audit. … Did the Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were … extraclassroom activity funds were deposited complete and in a timely manner and whether all disbursements were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018m