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Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… County. The District is a district corporation of the State, distinct and separate from the Town, and is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Town of Broome – Purchasing and Justice Court (2014M-255)
… of our audit was to review the Town’s purchasing practices and the Justice Court’s financial activity for the period … The Town of Broome is located in Schoharie County and has a population of approximately 960. The Town is … reported collecting approximately $13,750 in fines, fees and surcharges during 2013. Key Findings Town officials did …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Controls and Management of the Unemployment Insurance System (Follow-Up)
… included in our initial audit report, Controls and Management of the Unemployment Insurance System (Report … In addition, the federal Coronavirus Aid, Relief, and Economic Security Act, also enacted in March 2020, … for those affected by COVID-19. The COVID-19 pandemic and the addition of temporary federal benefit programs, like …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followSelected Aspects of Safety and Security in Subway Facilities
… within the time frame of the 2010–2014 and 2015–2019 MTA 5-Year Capital Programs, as planned. Instead, the projects … the 50 (32%) malfunctions, tickets were open for more than 5 days, ranging from 7 to 142 days, including five tickets …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesTown of Pittsfield – Supervisor's Records and Reports (2024M-80)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… In a report released today , State Comptroller Thomas P. DiNapoli laid out the challenges … 2025-2029 Capital Program. The MTA must find billions in new funds even as the state tries to resolve the $15 billion … MTA faces in paying for the upcoming capital program.” New York’s Public Authorities Law requires the MTA to submit its …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… account within the State a unique identification number to identify financial transactions. Centralized governance of … will ensure continued consistency within the State related to maintenance and future changes. The primary goals of the COA are to facilitate the collection and analysis of statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… Objectives To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and … April 2010 through June 2021. About the Program NYPA is a public authority created in 1931 by Title 1 of Article 5 of …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and … accounting records and reports. As a result, the Board of Trustees’ (Board’s) ability to make informed financial … record water and sewer account adjustments and the re-levy of unpaid water and sewer charges to the control accounts. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… of Wilson (Town) officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not … Specifically, the Highway Superintendent (Superintendent) and Town Board (Board) did not provide adequate oversight of …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131City of Rensselaer – Accounting Records and Reports (2023M-26)
… and $2.2 million, and transactions were not entered in a timely manner. Bank reconciliations were not prepared in a timely manner or clearly documented and discrepancies, … manner. Ensure accurate bank reconciliations are prepared on a monthly basis. Ensure monthly reports are provided …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Town of Albion – Supervisor’s Records and Reports (2024M-111)
… Board (Board). Key Findings The Supervisor did not follow basic accounting practices by maintaining complete and …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-1112024 Year in Review: Fiscal Responsibility, Stewardship and Transparency
… 2024 Year In Review FISCAL RESPONSIBILITY STEWARDSHIP … of the Office of the New York State Comptroller in 2024 …
https://www.osc.ny.gov/reports/2024-year-in-reviewFairview Fire District – Payroll and Leave Accruals (2024M-96)
… (District) officials ensured employees’ payroll payments and leave accruals were accurate, monitored, properly approved and supported. Key Findings District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Division of Housing and Community Renewal No. DH-130
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2024 DC 37 Rent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-130-april-2024-district-council-37-dc-37-performanceXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… guidance to State agencies in determining whether a contract-related transaction must be approved by OSC. It also … provides general policies and procedures for submission of contract-related transactions in the Statewide Financial … Financial System Contract Business Unit / Department ID list . If an agency identifies a need to use a Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewVillage of Catskill – Accounting Records and Reports (2024M-66)
… of Catskill (Village) Clerk-Treasurer maintained complete and accurate accounting records and timely reports. Key Findings The Clerk-Treasurer did not maintain complete and accurate accounting records and did not provide timely, …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Village of Lake George – Records and Reports (2024M-82)
… Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82The Transportation and Warehousing Sector in New York City
… More than one-half of sector workers are Black or African American and/or Hispanic or Latino male workers without a … the New York City metropolitan region. Most of the freight comes in the form of packages (as opposed to machinery and … between FY 2022 and FY 2023, beating other major Class IV (commercial and industrial) property types (i.e., office, …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityVillage of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
Determine whether the Village of Herkimer Village ClerkTreasurers maintained complete accurate and uptodate financial records and reports
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136