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The Dedicated Highway and Bridge Trust Fund: Where Did the Money Go?, October 2009
New York State and its local governments are responsible for the care and maintenance of more than 113,000 miles of highways and more than 17,400 bridges.
https://www.osc.ny.gov/files/reports/special-topics/pdf/transportation-highway-fund-2009.pdfState Agencies Bulletin No. 952
… automatically issue refunds for affected employees for whom wages were not exempted from Social Security and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/952-refund-social-security-and-medicare-tax-withholdings-related-militaryCopiague Union Free School District – Check Signing (2015M-181)
… was to examine the District’s check signing procedures for the period July 1, 2013 through April 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $112.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Comptroller DiNapoli Releases State Audits
… from New York City restaurants for employees who were not on travel assignments as well as to pay for the office’s …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsState Contract and Payment Actions in September
… Supervision $35.2 million with Securus Technologies LLC to provide incarcerated individuals with tablet-based technology services. $1.3 million with Maxim Healthcare Staffing Services Inc. for registered nursing … Environmental Conservation $17 million with Tahawus Trails LLC for the maintenance and development of primitive …
https://www.osc.ny.gov/press/releases/2023/11/state-contract-and-payment-actions-septemberOpinion 88-52
… in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (community college officers and employees who are … and employees (General Municipal Law, §800[5]; 1983 Opns St Comp No. 83-6, p 6; see also People v Wendel , 116 Misc 2d … of subdivision two of General Municipal Law, §800 (see Rose v Eichhorst , 42 NY2d 92, 396 NYS2d 837; D.E.P. v …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Baldwin Public Library – Payroll (2013M-335)
… Manager ensured that individuals reported and paid on the payrolls were bona fide employees and, as such, were …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335DiNapoli: Many NYC Senior Citizens Remaining Too Long on DFTA Wait Lists for Services
… Too many seniors are waiting months on the New York City Department for the Aging’s (DFTA) client … to ensure seniors are getting the support they depend on in a timely manner.” DFTA contracts with service providers … cannot be provided immediately, clients are placed on wait lists. DFTA reported that more than 39,000 seniors …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-many-nyc-senior-citizens-remaining-too-long-dfta-wait-lists-servicesCounty of Cortland – Departmental Operations (2013M-157)
… January 1, 2011, through December 12, 2012. Background Cortland County is located in central New York State and has … at the lowest possible cost to taxpayers. … County of Cortland Departmental Operations 2013M157 …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Rochester Prep Charter School 3 – IT Asset Management (2025M-36)
… report – pdf] Audit Objective Did Rochester Prep Charter School 3 (School) officials appropriately track, inventory and safeguard information technology (IT) assets acquired or … of Operations supervise the special project managers, for the respective middle or elementary school, who can order …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… by a Board of Supervisors composed of 17 members, one of whom serves as the Chairman of the Board. The Board adopted a …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashDiNapoli Announces State Contract and Payment Actions for July 2016
… waste or other improprieties. Cumulatively through July for calendar year 2016, DiNapoli’s office has approved 11,364 … financial officer, DiNapoli’s office reviews contracts for all state agencies and certain state public authorities … playing field is level and taxpayers get the best value for their money. These independent audits also help ensure …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-announces-state-contract-and-payment-actions-july-2016The Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… 15, 2014, ANIBIC had 174 employees and 1,019 consumers, of whom 532 were receiving Medicaid Service Coordination … 30, 2013, we identified $493,172 in claimed costs that did not comply with Manual requirements and recommend such … who could have done the work in question. Although we did not recommend disallowance of these expenses, we …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Department’s … The Department does not charge inspection fees up to the maximum amounts permitted by Regulation. If the … it could nearly have generated sufficient revenue to more closely match its operating costs. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueState Comptroller DiNapoli Releases Municipal & School Audits
… Financial Operations (Saratoga County) Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts were not accurately re-levied, and the town did not receive all of the revenue it was entitled to. Officials …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Operational Training and Medical Assessments of Train Crews (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations … the Program The Metropolitan Transportation Authority (MTA) is a public benefit corporation that operates North … and a Conductor – both of whom have direct responsibility for the safe, timely, and proper operation of Transit trains. …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followSelected Employee Travel Expenses
… transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide audit …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash … approximately $1.74 million. Key Finding The Village has informal procedures over the collection of cash receipts for …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7DiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… 51, pleaded guilty to grand larceny in the third degree, a Class D felony, before Judge Peter Bradstreet. Riley also … penalty payments and other cash for six years. Sentencing is scheduled for March 2. Riley is expected to be sentenced … those, like the defendant, upon whom we depend to do the right thing, is always difficult to understand and …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftTown of Wethersfield – Capital Project (2025M-46)
… Town of Wethersfield (Town) Board (Board) properly plan for and manage the Highway Department (Department) building … In May 2017, the Board acknowledged the need for a capital project for a new Department building, including a road salt storage shed …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46