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City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… [read complete report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our … – Financial Condition (2020M-90), released in August 2020. The audit determined that the Mayor and Council did …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fTown of Hurley – Transfer Station Collections (2024M-132)
… without detection. For example: The amount of municipal waste collected, as recorded by the transfer … invoiced by the hauling company, which equates to the Town of Hurley (Town) collecting approximately $51,800 less in … collection procedures that did not address segregation of incompatible duties with respect to safeguarding …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Village of Hudson Falls – Information Technology (2025M-10)
… IT systems or develop adequate IT policies or procedures. In addition, the Board did not develop and adopt an IT … lose important data and suffer a serious interruption in operations. For example, officials did not monitor …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Town of West Seneca – Audit Follow-Up (2019M-195-F)
… report - pdf ] [ read complete 2020 report - pdf ] Purpose of Review The purpose of our review was to assess the Town of West …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fResources – Contribution Stabilization Program
… Rates for annual payment due February 1, 2025: 2025 ERS Final Rates 2025 PFRS Final Rates Rates for annual payment due …
https://www.osc.ny.gov/retirement/employers/csp/resourcesSelected Employee Travel Expenses Report (2012-S-135)
We audited the travel expenses of 13 employees of the State University of New York at Buffalo (University).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s135.pdfSpecial Quarterly Report on the State Financial Plan Revenue Results and Trends, Mid-Year Update State Fiscal Year 2008-09, October 2008
This report is part of a series of quarterly reports that highlight key aspects of the State Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-mid-year-2008-09.pdfInstitute of Technology at Utica/Rome - Selected Employee Travel Expenses (2012-S-146)
We recently audited the travel expenses of one employee of the Institute of Technology at Utica/Rome (SUNY IT).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s146.pdfNew Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… If new funding sources for the Metropolitan Transportation Authority (MTA) are not … planned to improve a system that has deteriorated sharply in recent years, according to an analysis of the MTA’s … fell sharply during the first half of 2017 and was on pace for the worst year in 17 years, largely as a result of an …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… released today by State Comptroller Thomas P. DiNapoli. The audit highlighted the need for county officials to develop a balanced budget for 2018 as well as a multi-year financial plan. In September, the county received a designation of …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressSelected Performance Measures
To determine whether the Metropolitan Transportation Authority MTA constituent agencies performance measurements are accurate and consistent In addition we sought to determine whether the MTA uses relevant metrics to measure its performance
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresFare Collection
To determine if Metropolitan Transportation Authority Long Island Rail Roads fare collection method is effective and efficient
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… drinking water systems in New York are over 100 years old and operating far beyond their useful life," DiNapoli …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingDiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… Industrial Development Agencies (IDAs) in Niagara , … on project approval and oversight, revealed: Niagara County IDA IDA officials did not adequately monitor projects …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightUnified Court System Bulletin No. UCS-171
… To provide payroll system users with information regarding the changes made to the Position Management Update Incumbent … process. Beginning on June 15, 2011, when information is entered on the Position Data page, the update incumbent … the Job Data page for ALL incumbents of the position. New Feature on Position Management PayServ will no longer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unifiedDiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… heroin and prescription opioid abuse reached record highs in New York state in 2014, according to a report issued today by State … Comptroller Thomas P. DiNapoli. The overdose death rates in New York increased faster over the preceding decade than …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesState Comptroller DiNapoli Releases Municipal & School Audits
… the district had an increased risk of unauthorized access to and use of the network. In addition to sensitive IT control weaknesses, auditors reviewed all 665 … expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were improperly reported as actual …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… budgeting practices were not transparent and resulted in the district exceeding the statutory limit on surplus fund … reserves by nearly $1.9 million and did not use funds held in six reserves with balances totaling $10 million. Orleans … turn over the money because the action was still pending in court. However, the money had been in the treasurer’s …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1XIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… On March 31, 2022 all NYS01 Project IDs that were linked to a customer contract were converted to a new unique project … and therefore when attempting to post an expenditure credit against the new project, an agency may encounter an … to allow for a credit to expenses, agencies will need to transfer expenditure costs collected under the NYS01 projects …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-id