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Oversight of Selected Aspects of Traffic Controls (Follow-Up)
… The New York City Department of Transportation (DOT) is responsible for the operation and condition of … timing, and maintenance of traffic control devices. DOT is responsible for conducting traffic control studies at … initiative. DOT’s Traffic Management Center (TMC) is a 24/7 operation responsible for citywide traffic …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… Objective To determine the extent of implementation of the seven … Career and technical education (CTE) programs (referred to in the past as vocational, occupational, or practical arts … and hands-on training over a short period of time to prepare them for future careers in occupational fields …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followSUNY Bulletin No. SU-382
… Purpose: The purpose of this bulletin is to notify agencies of a program that will automatically … Employee Tax Data page when the Form is no longer valid, to ensure employees with expired forms no longer receive the … withholding agent of their foreign status and intention to claim a tax treaty withholding exemption. To notify the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-taxCost-Saving Ideas: Reviewing Your Revenue Collection Process
… payments for your local government. (Payments can include real property taxes and special assessments which are … are willing to reduce or waive their standard fees. Accept Online Payments Accepting payments through the municipal … through the website of the third-party vendor. The online option used by your local government must: comply with …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processTown of Lee – Financial Management (2025M-63)
… or revenue shortfalls, enabling town officials to continue providing necessary services during times of … uncertainty. It is a town board’s (board) responsibility to determine what is a reasonable level after considering … of reserve funds. The board should manage fund balance to help ensure levels do not exceed a reasonable amount and …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Montrose Fire District – Claims Auditing (2025M-53)
… Objective Did the Montrose Fire District (District) Board of Commissioners (Board) properly audit claims? Audit Period … to ensure sales taxes are not paid going forward. 42 out of 60 credit card claims (70 percent) totaling $5,117 … $484 made through an online payment system and at a local coffee chain. Although officials claimed that the purchases …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Town of Guilderland – Information Technology (2025M-61)
… access and loss? Audit Period January 1, 2024 – January 10, 2025 Understanding the Audit Area Town officials and … suffering a serious interruption of services, periodically test backups, or provide IT security awareness training. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61City of Ithaca – Records and Reports (2025M-114)
… [read complete report – pdf] Audit Objective Did City of Ithaca (City) officials maintain complete, accurate and … for City officials tasked with overseeing the use of public funds. This critical function can help maintain … not submit Annual Financial Reports (AFRs) to the Office of the State Comptroller (OSC) in accordance with New York …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114CUNY Bulletin No. CU-323
… staff of new PayServ codes to use when submitting salary and/or Additional Pay transactions. Affected Employees … down box. In addition, OSC has created an informational chart that includes applicable Reason Codes, Earn Codes and … CUNY should review the attached informational chart for specific information on the use of the new and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-323-new-actionreason-codes-and-additional-pay-earn-codes-cunyState Comptroller DiNapoli Releases Municipal & School Audits
… not maintain control of his electronic signature, there is an increased chance of unauthorized checks being signed. … signature to sign 3,621 non-payroll checks totaling $26.7 million. The treasurer did not maintain custody or … the district’s regulations for AUP state that personal use is prohibited. As a result, the likelihood that a user’s …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… the department’s overtime budget from 2018-19 through 2021-22 by $1,107,396. Greene Central School District – Unused Leave Payments and Leave Accruals (Chenango County) Officials … 61% of the unused vacation leave, sick leave and retirement incentive payments made during the audit period. …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… leave requests as required. Auditors also found that only two of the reserves (tax certiorari and retirement …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsDiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… announced today. The latest agreement is with J.M. Smucker Co., which has adopted the Fund’s request that it publicly … where their money is being spent. I applaud J. M. Smucker Co. for agreeing to voluntarily disclose its political … Inc. (50.3%); NextEra Energy Inc. (43%); Western Union Co. (41.7%); The Travelers Companies Inc. (35%); Express …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingState Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively." Frontier … than reported. When unused appropriated fund balance is added back, unrestricted fund balance exceeded the … not developed fuel inventory records and because no one is consistently recording the amount of fuel dispensed in the …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… completed audits of the Bradford Central School District , Corning City School District , East Moriches Union Free … year or a total of $350,000 over the last three years. Corning City School District – Procurement (Chemung County) … completed audits of the Bradford Central School District Corning City School District East Moriches Union Free School …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… with disabilities lost partial or full special education services because of school shutdowns and the shift to remote … system, but the students who need special education services were especially impacted,” DiNapoli said. “An … had a disability. During the COVID-19 crisis, programs and services for students with disabilities were disrupted by …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesDiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… weekdays than weekends. Commuter rail ridership was at, or near, pre-pandemic levels on weekends in June, but weekday …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandDiNapoli: Local Sales Tax Collections Grew 12.7% to $22.1 Billion in 2022
… to a report released today by State Comptroller Thomas P. DiNapoli. “The pandemic created significant sales tax … weak collections from the same quarter in 2021, when COVID infection rates were peaking, public vaccinations had not … to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-127-221-billion-2022DiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… in eight years. In these cases, little to no information is available about the proximity of these local governments … other two filings described above: the Town of Morehouse is also delinquent in filing its AFR, and the Village of Addison is severely delinquent in filing CTL reports. Full Report A …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateDiNapoli Op-Ed in Buffalo News Urges Washington to Help Governments Hurt by COVID-19
… care workers. These job losses will compound the downward spiral of our local economies. Congress has provided some …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-buffalo-news-urges-washington-help-governments-hurt-covid-19