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Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Village of Hoosick Falls within its boundaries, is located in Rensselaer County and has a population of approximately … allocate sales tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 fiscal … using the cash register, where applicable, and receipts in all other instances. Allocate sales tax revenues to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally consists … Officers. We found that the Treasurer made $18,100 in questionable disbursements that were not supported by … bank accounts to the Department’s checking account. In addition, four transfers totaling $8,600 were made from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… our audit was to review the BOCES’ claims auditing process for the period July 1, 2014 through June 30, 2015. Background … boards of the component districts. Budgeted appropriations for the 2014-15 fiscal year were approximately $107.8 million. Key Finding Claims were for legitimate purposes and were properly audited in a timely …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mDiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… The state’s Thruway Authority (Thruway) generally bills … an audit by New York State Comptroller Thomas P. DiNapoli. The audit identified some exceptions and recommended better monitoring and corrective actions. “The Thruway Authority has come a long way since it first …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsSelect Financial Management Practices at the Office of Transportation and Parking Operations
… Objective To determine whether financial management practices at Stony Brook University’s (Stony Brook) Office of Transportation and Parking Operations (TPO) are … To determine whether financial management practices at Stony Brook Universitys Stony Brook Office of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsTown of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… 31, 2011. Background The Town of Oyster Bay is located in Nassau County and serves approximately 293,000 residents. … and six Board members. The cost of Town activities in 2012 were approximately $313 million. Key Findings The … of 2011. The SWDD fund deficit increased to $11.9 million in 2012. The Garbage Collection Districts (GCD) fund …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… to evaluate the Town’s financial management, oversight of water district financial operations and IT controls for the … reserves, or require a cash flow analysis. While certain water operations are tracked in the Town’s accounting … software, separate fund balance records for each water district are not maintained in the software. The Board …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the Town Board, … were not reviewed and approved by the Board, or recorded in the financial system. Town officials have not implemented … that all cash receipts are remitted to the Supervisor in a timely manner. Ensure that all concession stand cash …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mFinancial Outlook for the Metropolitan Transportation Authority - May 2005
The current four-year financial plan for the MTA projects a surplus of $76 million for 2005 out of a budget of $8.3 billion.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2006.pdfFinancial Disclosure Policy for IAC and REAC
The knowledge and expertise of members of the Advisory Committees must be applied solely for the benefit of the Retirement System.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/financial-disclosure-policy.pdfOversight and Monitoring of the Universal Pre-Kindergarten Program (2016-N-7) 90-Day Response
To determine the adequacy of the New York City Department of Education’s (DOE) monitoring of Universal Pre-Kindergarten (UPK) programs’ compliance with...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16n7-response.pdfOversight and Monitoring of the Universal Pre-Kindergarten Program (2016-N-7)
To determine the adequacy of the New York City Department of Education’s (DOE) monitoring of Universal Pre-Kindergarten (UPK) programs’ compliance with...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16n7.pdfReport on Estimated Receipts and Disbursements State Fiscal Years 2011-12 through 2013-14 - Mid-Year Update, November 2011
The following tables summarize the Office of the State Comptroller’s estimates compared to the estimates of the Division of the Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-addendum-2011-14.pdfVillage of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
Village of New Paltz Internal Controls Over Building Department Operations 2017M201
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… January 31, 2015. Background The Town of Malone is located in Franklin County and has a population of approximately … to Court Operations. The Justices remitted $327,797 in fines, fees and surcharges to the Supervisor in 2014. Key Findings Justices did not properly segregate the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mState Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… State message delivered by Gov. Kathy Hochul set forth her agenda. State government is here to work for the people of …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… Onondaga Cortland Madison Board of Cooperative Educational Services (BOCES) officials maximized interest earnings. Key … officials did not: Develop and manage a comprehensive investment program or develop procedures for the operation of the investment program in compliance with the Board of …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… audit was to determine if counties are controlling inmate hospital costs and paying the appropriate rates for the … on a county’s financial resources. For example, inmate hospital health care costs in the eight counties audited … about $1.4 million, or 50 percent, was for inpatient hospital services while $1.4 million, or 50 percent, was for …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… Determine whether Greater Southern Tier (GST) Board of Cooperative Educational Services (BOCES) officials … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but was …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… nurse licensing and monitoring procedures to determine best practices for enhanced oversight. SED officials …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-department