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DiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… Authority agencies – Bridges & Tunnels (B&T), NYC Transit Department of Buses (Transit Bus), and MTA Bus … (MTA Bus) need to improve their preparations for extreme weather as an audit released today by New York State … of resiliency equipment, and a failure to follow weather alert procedures. “While the MTA has been funding and …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsState Agencies Bulletin No. 2433
… Affected Employees: Employees at DOCCS (Agency 10xxx) in the Civil Service Employee Association (CSEA – BU02, BU03 … Security Services Unit (SSU - BU01) as well as employees in a position designated as Management/Confidential (M/C – BU … bargaining units above, a $3,000.00 Referral Bonus, paid in two separate $1,500 installments, has been approved for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2433-fiscal-year-2026-2027-referral-bonus-eligible-employees-departmentHoward Public Library – Board Oversight (2026M-3)
… [read complete report – pdf] Audit Objective Did the Board of Trustees (Board) provide … operations? Audit Period January 1, 2024 – January 13, 2026 We extended the audit period back to January 1, 2017, to … AFR nonflier’s and the library’s current AFR filing status at: https://web.osc.state.ny.us/localgov/afr-non-filers/. …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3Terms of Service
… of the Services. OSC may access, preserve and disclose my account information and content if required to do so by … the "Contact Us" link. Authorized Users: To terminate my account, an Authorized User must contact his/her Primary …
https://www.osc.ny.gov/online-services/terms-serviceComptroller DiNapoli Releases Municipal Audits
… between the town-wide and town-outside-village highway funds. Genesee County – Purchasing (2015M-241) The … Nanticoke Volunteer Fire Department – Misappropriation of Funds (Broome County) The board did not ensure that all … properly accounted for. As a result, $7,780 of department funds were used to pay a former fire chief’s personal utility …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… the board did not properly plan for the use of reserve funds. Oysterponds Union Free School District – Financial … budget. The district has accumulated unexpended surplus funds equivalent to 11 percent of the ensuing years' budgets, … District – Internal Controls Over Extra-Classroom Activity Funds (Washington County) District officials did not adopt …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsOpinion 97-8
… LOCAL LAWS -- Claims (certification requirement) SECOND CLASS CITIES LAW, §64; MUNICIPAL HOME RULE LAW, … St Comp, 1956, p 442). In this regard, we note that Second Class Cities Law, §64 prescribes the audit of claims … against cities governed by that provision (see Second Class Cities Law, §4). That section provides, in pertinent …
https://www.osc.ny.gov/legal-opinions/opinion-97-8IX.7.A Funds – IX. Federal Grants
… impacted. The need for the establishment of a new fund in SFS is rare. Requests for a new Federal fund should be limited to instances in which an agency receives an award from a Federal agency … regardless of whether a new fund has been identified in Bill Copy. Existing funds, regardless of historical …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsDiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… System (NYSLRS) that she never received a $4,055 loan check to get a replacement check in the same amount. Both checks were then cashed … System by lying that she had never received a loan check,” said State Comptroller DiNapoli. “Thanks to my … to the NYSLRS that she never received a $4055 loan check …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units related to the process for correcting … The purpose of this section is to provide guidance to Business Units related to the process for correcting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… for the General Fund and the major Special Revenue Funds and Notes to Required Supplementary Information - … statements for the general fund and major special revenue funds. The budgetary report presented in the State's BFS … Special Revenue, Debt Service, and Capital Projects Funds. Guide to Financial Operations REV. 01/01/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationDiNapoli: State Tax Revenues Down $3 Billion Through July
… need during this national emergency.” Other items of note in the report: Personal income tax (PIT) collections totaled … a drop of 23.1 percent. The year-over-year decline in July, 8.6 percent, was the lowest since March. All Funds … from the previous year, including a $1.8 billion decline in local assistance grants. The General Fund ended the month …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered expenses reported on … for Disability Services: Compliance With the Reimbursable Cost Manual (2015-S-40) The Arc of Orange County: Compliance With the Reimbursable Cost Manual (2015-S-45) …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… is an SED-approved, not-for-profit organization located in Schenectady, New York. Crossroads provides preschool … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2014, Crossroads reported about $1.27 million in reimbursable costs on its CFR for two rate-based preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualTuition Assistance Program – State Financial Aid Program at Barnard College
… certifying students for State financial aid. Background Founded in 1889, Barnard College (Barnard) is a women’s … for full-time students is approximately $44,300 per year. The school’s enrollment as of fall 2014 was about 2,500 …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeSelected Employee Travel Expenses
… reviewed to determine whether Internal Revenue Service "tax home" rules may apply and may result in taxable income. …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… Urban Development Corporation as lessee under a 99-year Master Lease (running until 2068) from the City of New York. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Real Estate Portfolio
… determined the need to either hold or dispose of those prop …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioCollege of Fredonia – Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and … March 31, 2011. Two of these employees worked at the College at Fredonia (College) and had travel costs totaling … Travel Expenses (2012-S-140) State University of New York Alfred State College of Technology - Selected Travel Expenses …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… was created by an Act of the New York State Legislature in 1967 to promote the development and improvement of … $2.65 million of Authority spending that was discretionary in nature. Each public authority should have formal policies … are appropriate and the dollar thresholds for each. In addition, the policies should state what type of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending