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VII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… be attached by the agency when submitting the transaction online. Agencies who bulkload ROA transactions can attach … Online agencies enter an Adjustment Voucher in the Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… changes, 46 were manual creation of new time entries, meaning the custodian did not clock in or out on those days. …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsOversight of Homeless Shelters (Follow-Up)
… OTDA updated regulations to require all new family and adult shelters, regardless of size, to be certified prior to …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followContract Participation of Minority- and Women-Owned Business Enterprises
… is making an effort to reach these goals and is accurately re …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesOversight and Enforcement of the Rechargeable Battery Law
… adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper … adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawSubway Wait Assessment
… performance indicators. The MTA’s 2017 and 2018 calendar year Mission Statement and Performance Indicator reports list … based on customer traffic, OP did not include key subway stations such as Penn Station, 59th Street-Columbus Circle, … Based on our review, only one train service line, Number 4, calculated WA on more than 25 percent of scheduled stops …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentAdministration and Monitoring of Financial Assistance to New York City Businesses
… sources, and project the full-time equivalent (FTE) jobs that would be created or retained if the financial … on every application. Focus on creating or retaining jobs. The 23 projects we sampled had 2,517 employees and … to projects that do not create the anticipated number of jobs. Revise the financial analysis template to ensure the …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May 1, … Highway Department (Department) to request a culvert pipe installation (project) at a private residence or business. … pipe application fees application fees and culvert pipe installation fees installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Town of Hornellsville – Financial Management (2025M-102)
… balance policy until February 11, 2025 (after our audit notification) or adopt comprehensive written multiyear …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Village of Hudson Falls – Information Technology (2025M-10)
… computers to access websites for personal use, such as shopping, social media, streaming platforms, entertainment, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4DiNapoli Releases Report on Pre-Pandemic Migration Trends
… was approximately 28,700, or 0.3% of resident taxpayers. Married filers left New York at twice the rate (0.66%) of all filers, with married filers making between $100,000 and $500,000 per year … taxpayers accounted for 51% of total New York PIT filers, married households were 35%, and heads of household were 14%. …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsDiNapoli Issues Report on Transparency of Village Fiscal Activities
… requirements. By law, a village’s chief fiscal officer (CFO) is required to file an annual financial report (AFR) …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… fiscal years 2024 through 2026 and about $4 billion in FY 2027. Still, the city projects budget gaps of $4.2 billion in … 2025, $5.9 billion in FY 2026 and nearly $7 billion in FY 2027. As a share of city fund revenues, these out-year gaps … city has set aside an additional $16 billion through FY 2027 for these costs, which increased out-year gaps but also …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesDiNapoli: NYRA's Future Uncertain
… to NYRA’s racing-related deficits. “NYRA relies on Video Lottery Terminals to stay in the black, but that revenue … NYRA’s current franchise agreement, a percentage of Video Lottery Terminal (VLT) revenue from Resorts World New York …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0Comptroller DiNapoli Releases Municipal Audits
… have been issued. Town of Chateaugay – Real Property Tax Exemption Administration (Franklin County) Of the 224 … building exemptions and incorrectly received $15,231 in tax reductions. In addition, agricultural building exemptions … received $80,126 in tax reductions. Finally, the assessor did not have any documentation on file for four …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… its daily operating policies and procedures; improve how information is recorded in the Equine Breakdown, Death, … in an Opioid Treatment Program (Follow-Up) (2019-F-53) An audit released in November 2018 identified 18,786 … problems identified in the initial audit report. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsKerhonkson Fire District – Board Oversight (2025M-124)
… [read complete report – pdf] Audit Objective Did the Kerhonkson Fire District (District) Board of Fire … – March 12, 2025. We extended our audit period to review the District’s 2008 through 2024 Annual Financial Report (AFR) filings as of March 12, 2025. Understanding the Audit Area A board of fire commissioners, responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124