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Oversight of Passenger Safety (Follow-Up) (2020-F-1)
To determine the extent of implementation of the four recommendations made in our initial audit report Oversight of Passenger Safety (Report 2017-S-50).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f1.pdfComptroller DiNapoli Releases State Audits
… in various other-than-personal-service costs, such as property related costs and vehicle expenses, and $17,650 in …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsThe Metropolitan Transportation Authority: Safety, Reliability and Frequency
In the wake of the pandemic the MTA experienced significant ridership loss from which it has yet to recover. The Office of the State Comptroller (OSC) has noted the MTA’s revenue composition is unlikely to return to pre-pandemic norms over the financial plan period.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2023.pdfForeclosure Update: Signs of Progress
Statewide, foreclosure filings fell by 46 percent between 2013 and 2018. Foreclosure rates are highest in the Long Island and the Mid-Hudson regions. Only four
https://www.osc.ny.gov/files/local-government/publications/pdf/foreclosure-update.pdfAccounts Payable Advisory No. 44
… Agencies to pay vendors electronically (ePayments). In addition, agency-specific contracts, property leases and contracts originating in the Grants Gateway may also require vendors to accept … should confirm whether: (i) agency staff selected a location with an ACH payment method on purchase orders and/or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsNew York Mills Union Free School District – Procurement (2020M-79)
Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/new-york-mills-2020-79.pdfGoshen Central School District – Financial Condition (2017M-46)
… that addresses accumulating and using reserve funds. The tax certiorari reserve was overfunded by approximately $2.1 … balances will be used to finance related costs. Review the tax certiorari reserve to determine whether the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
Determine whether Town officials have adequate controls in the Highway Department to safeguard assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/barton-08.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of DeWitt – Planning and Zoning, and Recreation Departments’ … not confirm that all collections received were deposited. Of the 40 planning and zoning department fees reviewed … structure, and 16 were not deposited in a timely manner. Of the 463 recreation department fees reviewed totaling …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsOrdinary Death Benefit
… Ordinary Death Benefit – Signed into law on December 16, 2022 as Chapter 720 of the laws of 2022 – …
https://www.osc.ny.gov/legislation/ordinary-death-benefitDiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… These monthly sales tax collections are from the cash distributions made to counties and tax-imposing cities by the … In the third month of each calendar year quarter, these distributions are adjusted upward or downward, so that the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … The purpose of our audit was to determine whether District controls are adequate to ensure that financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013m2020 December - Reporting to the Justice Court Fund: Violations ticketed through a County School Bus Photo Violation Monitoring Systems Demonstration Program
Reporting violations ticketed through a County School Bus Photo Violation Monitoring Systems Demonstration Program (New York Laws of 2019, Chapter 145)
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/advisory-december-2020.pdfBenefit Eligibility Assessment Process (2012-S-51), 90-Day Response
To determine whether the New York City Human Resources Administration’s (HRA) public assistance benefit eligibility assessment process is in compliance
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-12s51-response.pdfDiNapoli and Brooklyn D.A. Gonzalez: Public Employee Arrested for Using Co-Workers' Identities to Steal Thousands in Gas
… arrested today on multiple charges of identity theft and grand larceny for using agency-issued gas cards to allegedly … of personal identification, one count of third degree grand larceny and one count of petit larceny. Thomas was … was arrested on multiple charges of identity theft and grand larceny for using agencyissued gas cards to allegedly …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-and-brooklyn-da-gonzalez-public-employee-arrested-using-co-workers-identities-stealWage Theft Investigations (Follow-Up)
… (Department) implementation of the seven recommendations made in our initial report, Wage Theft Investigations … Department implementation of the seven recommendations made in our initial report Wage Theft Investigati …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… for rebates, discounts, and other considerations and pass 100 percent of the value of the agreements on to the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followDiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… County officials failed to properly manage or enforce the county’s contract with Tindale Inc. for the operation of the county’s three golf courses, allowing the vendor to … County officials failed to properly manage or enforce the countys contract with Tindale Inc for the operation of …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersTown of Richford - Town Clerk/Tax Collector (2019M-236)
Determine whether the Town Clerk/Tax Collector (Clerk) properly remitted and deposited money in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/richford-2019-236.pdfOpinion 91-30
Whether a town board member who is employed as a sales representative for a corporation which holds State and county contracts would have a prohibited conflict of interest if the town purchases materials in excess of $100 under the State or county contract
https://www.osc.ny.gov/legal-opinions/opinion-91-30