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Oversight of Disability Services (Follow-Up)
… universities, academic medical centers, liberal arts colleges, community colleges, colleges of technology, and an online learning …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followInternal Controls Over Selected Financial Operations (Follow-Up)
… military forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New … it incurs for the operation and training of the State Army and Air National Guard, including facilities, equipment, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followSelected Aspects of Subway Station Safety (Follow-Up)
… in our initial audit report, Selected Aspects of Subway Station Safety (Report 2016-S-11 ), issued June 15, 2017. … one of Transit’s essential duties. Transit’s Division of Station Environment and Operations (Division) mission is to … 6,024 employees who maintain the safety and cleanliness of station areas such as stairs, platforms, mezzanines, and …
https://www.osc.ny.gov/state-agencies/audits/2020/02/20/selected-aspects-subway-station-safety-followNYS Comptroller DiNapoli: ExxonMobil Agrees to Assess Impacts of Climate Change
… New York State Comptroller Thomas P. DiNapoli today announced … might impact its business. The request, co-filed by the New York State Common Retirement Fund (the Fund) and the … and for the company's ability to manage risk," said New York State Comptroller Thomas P. DiNapoli. "I am pleased …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-exxonmobil-agrees-assess-impacts-climate-changeNew York City’s Uneven Recovery: Mothers in the Workforce
… Mothers in NYC Continue to Face High Unemployment Rate as Nation’s … to mitigate the spread of the virus. Nationally, mothers in the workforce experienced a larger increase in unemployment than fathers. While New York City saw a … placed an outsized strain on parents Nationally mothers in the workforce experienced a larger increase in …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceXVI.4.B Tax Revenues – XVI. Financial Reporting
… are described below: Estimated Taxes - Monies remitted quarterly on an estimated basis, by entities subject to tax. … - Monies remitted as part of the annual tax return process where estimated tax payments during the year were not … tax that partnerships/S corporations may annually elect to pay on certain income. If an entity elects to pay PTET, its …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesMore About This Retirement Plan – New Career Plan
… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the New Career Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are provided by …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-plan2024 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-funds2025 Annual Cash Basis Report on State Funds
… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-fundsAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your operations. The body or official auditing claims should be aware of trends in expenditures that may provide opportunities for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Lisle – Highway Department Long-Term Planning (2022M-183)
… equipment capital reserve funds to save funds for asset replacement. Key Recommendations Develop long-term capital …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Clarendon Fire Company – Financial Activities (2023M-50)
… the Executive Board (Board) with sufficient information to monitor the Company’s financial activity. Company officials … financial records for each fundraising event and hall rental activity and ensure credit card charges are supported …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Town of Homer – Non-Payroll Disbursements (2023M-63)
… [read complete report – pdf] Audit Objective Determine whether the Town of Homer (Town) … payments from occurring. Conduct or ensure an annual audit of the Supervisor’s records and reports was performed, … to ensure bank transactions are appropriate. Annually audit the Supervisor’s records, as required. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Conesus No. 1 Fire District – Internal Controls (2014M-46)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded. Our audit covered … No. 1 Fire District is located in Livingston County and is governed by the Board of Fire Commissioners comprising …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Columbia County – Payroll (2014M-121)
… period January 1, 2012 through October 3, 2013. Background Columbia County is located in eastern New York and has a … Columbia County Payroll 2014M121 …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Florida Union Free School District – Information Technology (2017M-146)
… period July 1, 2015 through June 9, 2017. Background The Florida Union Free School District is located in the Towns of … Florida Union Free School District Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Village of East Rockaway – Justice Court Operations (2017M-206)
… was to determine whether the Justice ensured that Justice Court money was accurately collected, recorded, deposited and … 1, 2015 through May 31, 2017. Background The Village of East Rockaway is located in the Town of Hempstead in Nassau … Board of Trustees. Fines and fees collected by the Court during the audit period totaled $491,788. Key Findings …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Board has not filed the required Internal Revenue Service Form 990 for tax-exempt organizations. The Board is not reporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… The Town of Carlton is located in Orleans County and has a population of approximately 3,000. The Town is … Supervisor did not ensure accounting records were accurate and complete and did not deposit receipts in a timely manner. We found …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Town of Putnam Valley – Purchasing (2013M-193)
… practices for the period January 1, 2012 to March 6, 2013. Background The Town of Putnam Valley is located in … and the Town Supervisor. Budgeted appropriations for the 2013 fiscal year were approximately $5.09 million for the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193